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Ind AS List With Names

Ind As with Names

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126 views

Ind AS List With Names

Ind As with Names

Uploaded by

Nataraju Dyavanapelly
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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2/17/23, 2:36 PM Indian Accounting Standards - Wikipedia

Net worth shall be checked for the previous four Financial Years (2013–14, 2014–15, 2015–16, and
2016–17)

List of Indian Accounting Standards[6]


Ind As No. Name of Indian Accounting Standard

Ind AS 101 First time adoption of Ind AS


Ind AS 102 Share Based Payment

Ind AS 103 Business Combination

Ind AS 104 Insurance Contracts


Ind AS 105 Non-Current Assets Held for Sale and Discontinued Operations

Ind AS 106 Exploration for and Evaluation of Mineral Resources

Ind AS 107 Financial Instruments: Disclosures


Ind AS 108 Operating Segments

Ind AS 109[7] Financial Instruments

Ind AS 110 Consolidated Financial Statements

Ind AS 111 Joint Arrangements


Ind AS 112 Disclosure of Interests in Other Entities

Ind AS 113 Fair Value Measurement

Ind AS 114 Regulatory Deferral Accounts


Ind AS
Revenue from Contracts with Customers(Applicable from April 2018)
115[8][9]

Ind AS 116[10] Leases (Applicable from April 2019)

Ind AS 1 Presentation of Financial Statements

Ind AS 2 Inventories

Ind AS 7 Statement of Cash Flows


Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors

Ind AS 10 Events occurring after Reporting Period

Construction Contracts (Omitted by the Companies (Indian Accounting Standards) Amendment Rules,
Ind AS 11
2018)
Ind AS 12 Income Taxes

Ind AS 16 Property, Plant and Equipment

Ind AS 19 Employee Benefits


Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance

Ind AS 21 The Effects of Changes in Foreign Exchange Rates

Ind AS 23 Borrowing Costs


Ind AS 24 Related Party Disclosures

Ind AS 27 Separate Financial Statements

https://en.wikipedia.org/wiki/Indian_Accounting_Standards 2/4
2/17/23, 2:36 PM Indian Accounting Standards - Wikipedia

Ind As No. Name of Indian Accounting Standard

Ind AS 28 Investments in Associates and Joint Ventures

Ind AS 29 Financial Reporting in Hyper inflationary Economies


Ind AS 32 Financial Instruments: Presentation

Ind AS 33 Earnings per Share

Ind AS 34 Interim Financial Reporting


Ind AS 36 Impairment of Assets

Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets

Ind AS 38 Intangible Assets


Ind AS 40 Investment Property

Ind AS 41 Agriculture

Provisions
Ind-AS is in line with the International Financial Reporting Standards (IFRS)[11].[12]

Ind-AS 107 deals with disclosures related to financial instruments and related risks and the policies
for managing such risks.[4]

See also
Nepal Financial Reporting Standards

References
1. "Indian Accounting Standards Converged with IFRS Notified" (http://pib.nic.in/newsite/erelease.as
px?relid=70248). Press Information Bureau.
2. "How new accounting standards will impact Indian companies" (http://m.economictimes.com/mark
ets/stocks/policy/how-new-accounting-standards-will-impact-indian-companies/articleshow/532005
49.cms), The Economic Times, 14 July 2016
3. "Ind-AS to raise June quarter tax liabilities by 20%" (http://articles.economictimes.indiatimes.com/2
016-04-13/news/72294894_1_new-accounting-standards-value-accounting-ind-as), The Economic
Times, 13 April 2016
4. "Ind AS requires 3,000 disclosures for fair picture of cos" (http://www.business-standard.com/articl
e/pti-stories/ind-as-requires-3-000-disclosures-for-fair-picture-of-cos-116052400998_1.html),
Business Standard, 24 May 2016
5. "Company (Inaian Accounting Standard) Rules, 2015" (http://mca.gov.in/Ministry/pdf/Notification_2
0022015.pdf) (PDF).
6. "Ministry Of Corporate Affairs - Indian Accounting Standards" (http://www.mca.gov.in/MinistryV2/St
and.html). www.mca.gov.in. Retrieved 21 January 2017.
7. "Future of hedging: Indian Accounting Standards a giant leap forward in commodity risk
management" (https://www.financialexpress.com/opinion/future-of-hedging-indian-accounting-stan
dards-a-giant-leap-forward-in-commodity-risk-management/1353949/). The Financial Express. 19
October 2018. Retrieved 17 October 2021.

https://en.wikipedia.org/wiki/Indian_Accounting_Standards 3/4

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