The Indian Accounting Standards (Ind AS), as notified under section 133 of the Companies Act 2013, have been formulated keeping the Indian economic & legal environment in view and with a view to converge with IFRS Standards, as issued by and copyright of which is held by the IFRS Foundation.
Notwithstanding anything contained in the above para, Ind AS notified under the Companies Act 2013 are governed by the provisions of Indian Copyright Act, 1957 and the copyright in Ind AS vests in Government of India.
| Reference No | Description |
|---|---|
| Ind AS 101 | First-time Adoption of Indian Accounting Standards | 362 KB |
| Ind AS 102 | Share-based Payment | 359 KB |
| Ind AS 103 | Business Combinations | 539 KB |
| Ind AS 104 | Insurance Contracts | 263 KB |
| Ind AS 105 | Non-current Assets Held for Sale and Discontinued Operations | 220 KB |
| Ind AS 106 | Exploration for and Evaluation of Mineral Resources | 124 KB |
| Ind AS 107 | Financial Instruments Disclosures | 381 KB |
| Ind AS 108 | Operating Segments | 173 KB |
| Ind AS 109 | Financial Instruments | 1 MB |
| Ind AS 110 | Consolidated Financial Statements | 366 KB |
| Ind AS 111 | Joint Arrangements | 237 KB |
| Ind AS 112 | Disclosure of Interests in Other Entities | 234 KB |
| Ind AS 113 | Fair Value Measurement | 378 KB |
| Ind AS 114 | Regulatory Deferral Accounts | 214 KB |
| Ind AS 115 | Revenue from Contracts with Customers | 520 KB |
| Ind AS 116 | Leases | 356 KB |
| Ind AS 1 | Presentation of Financial Statements | 427 KB |
| Ind AS 2 | Inventories | 162 KB |
| Ind AS 7 | Statement of Cash Flows | 187 KB |
| Ind AS 8 | Accounting Policies, Changes in Accounting Estimates and Errors | 204 KB |
| Ind AS 10 | Events after the reporting period | 792 KB |
| Ind AS 12 | Income Taxes | 337 KB |
| Ind AS 16 | Property, Plant and Equipment | 287 KB |
| Ind AS 19 | Employee Benefits | 428 KB |
| Ind AS 20 | Accounting for Government Grants and Disclosure of Government Assistance | 160 KB |
| Ind AS 21 | The Effects of Changes in Foreign Exchange Rates | 233 KB |
| Ind AS 23 | Borrowing Costs | 158 KB |
| Ind AS 24 | Related Party Disclosures | 172 KB |
| Ind AS 27 | Separate Financial Statements | 152 KB |
| Ind AS 28 | Investments in Associates and Joint Ventures | 225 KB |
| Ind AS 29 | Financial Reporting in Hyperinflationary Economies | 175 KB |
| Ind AS 32 | Financial Instruments Presentation | 328 KB |
| Ind AS 33 | Earnings per Share | 238 KB |
| Ind AS 34 | Interim Financial Reporting | 202 KB |
| Ind AS 36 | Impairment of Assets | 391 KB |
| Ind AS 37 | Provisions, Contingent Liabilities and Contingents Assets | 289 KB |
| Ind AS 38 | Intangible Assets | 312 KB |
| Ind AS 40 | Investment Property | 213 KB |
| Ind AS 41 | Agriculture | 396 KB |
| Reference No | Description |
|---|---|
| AS 1 | Disclosure of Accounting Policies | 456 KB |
| AS 2 | Valuation of Inventories | 475 KB |
| AS 3 | Cash Flow Statements | 643 KB |
| AS 4 | Contingencies and Events Occurring After the Balance Sheet Date | 551 KB |
| AS 5 | Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies | 473 KB |
| AS 6 | Depreciation Accounting | 211 KB |
| AS 7 | Construction Contracts | 585 KB |
| AS 9 | Revenue Recognition | 599 KB |
| AS 10 | Property, Plant and Equipment | 660 KB |
| AS 11 | The Effects of Changes in Foreign Exchange Rates | 548 KB |
| AS 12 | Accounting for Government Grants | 593 KB |
| AS 13 | Accounting for Investments | 584 KB |
| AS 14 | Accounting for Amalgamations | 520 KB |
| AS 15 | Employee Benefits | 898 KB |
| AS 16 | Borrowing Costs | 478 KB |
| AS 17 | Segment Reporting | 680 KB |
| AS 18 | Related Party Disclosures | 517 KB |
| AS 19 | Leases | 688 KB |
| AS 20 | Earnings Per Share | 704 KB |
| AS 21 | Consolidated Financial Statements | 699 KB |
| AS 22 | Accounting for Taxes on Income | 604 KB |
| AS 23 | Accounting for Investments in Associates in Consolidated Financial Statements | 670 KB |
| AS 24 | Discontinuing Operations | 725 KB |
| AS 25 | Interim Financial Reporting | 721 KB |
| AS 26 | Intangible Assets | 895 KB |
| AS 27 | Financial Reporting of Interests in Joint Ventures | 603 KB |
| AS 28 | Impairment of Assets | 1013 KB |
| AS 29 | Provisions, Contingent Liabilities and Contingent Assets | 734 KB |
| Reference No | Description |
|---|---|
| Ind AS 101 | First-time Adoption of Indian Accounting Standards | 455 KB |
| Ind AS 102 | Share-based Payment | 412 KB |
| Ind AS 103 | Business Combinations | 521 KB |
| Ind AS 104 | Insurance Contracts | 322 KB |
| Ind AS 105 | Non-current Assets Held for Sale and Discontinued Operations | 364 KB |
| Ind AS 106 | Exploration for and Evaluation of Mineral Resources | 132 KB |
| Ind AS 107 | Financial Instruments: Disclosures | 525 KB |
| Ind AS 108 | Operating Segments | 262 KB |
| Ind AS 109 | Financial Instruments | 1 MB |
| Ind AS 110 | Consolidated Financial Statements | 606 KB |
| Ind AS 111 | Joint Arrangements | 479 KB |
| Ind AS 112 | Disclosure of Interests in Other Entities | 464 KB |
| Ind AS 113 | Fair Value Measurement | 367 KB |
| Ind AS 114 | Regulatory Deferral Accounts | 371 KB |
| Ind AS 115 | Revenue from Contracts with Customers | 83 KB |
| Ind AS 1 | Presentation of Financial Statements | 511 KB |
| Ind AS 2 | Inventories | 165 KB |
| Ind AS 7 | Statement of Cash Flows | 269 KB |
| Ind AS 8 | Accounting Policies, Changes in Accounting Estimates and Errors | 274 KB |
| Ind AS 10 | Events after the Reporting Period | 643 KB |
| Ind AS 11 | Construction Contracts | 587 KB |
| Ind AS 12 | Income Taxes | 471 KB |
| Ind AS 16 | Property, Plant and Equipment | 433 KB |
| Ind AS 17 | Leases | 531 KB |
| Ind AS 18 | Revenue | 562 KB |
| Ind AS 19 | Employee Benefits | 781 KB |
| Ind AS 20 | Accounting for Government Grants and Disclosure of Government Assistance | 310 KB |
| Ind AS 21 | The Effects of Changes in Foreign Exchange Rates | 281 KB |
| Ind AS 23 | Borrowing Costs | 142 KB |
| Ind AS 24 | Related Party Disclosures | 262 KB |
| Ind AS 27 | Separate Financial Statements | 145 KB |
| Ind AS 28 | Investments in Associates and Joint Ventures | 262 KB |
| Ind AS 29 | Financial Reporting in Hyperinflationary Economies | 245 KB |
| Ind AS 32 | Financial Instruments: Presentation | 406 KB |
| Ind AS 33 | Earnings per Share | 316 KB |
| Ind AS 34 | Interim Financial Reporting | 288 KB |
| Ind AS 36 | Impairment of Assets | 642 KB |
| Ind AS 37 | Provisions, Contingent Liabilities and Contingent Assets | 428 KB |
| Ind AS 38 | Intangible Assets | 471 KB |
| Ind AS 40 | Investment Property | 355 KB |
| Ind AS 41 | Agriculture | 352 KB |
| Reference No | Description |
|---|---|
| Ind AS 101 | First-time Adoption of Indian Accounting Standards | 1 MB |
| Ind AS 102 | Share-based Payment | 983 KB |
| Ind AS 103 | Business Combinations | 1 MB |
| Ind AS 104 | Insurance Contracts | 657 KB |
| Ind AS 105 | Non-current Assets Held for Sale and Discontinued Operations | 623 KB |
| Ind AS 106 | Exploration for and Evaluation of Mineral Resources | 169 KB |
| Ind AS 107 | Financial Instruments Disclosures | 366 KB |
| Ind AS 108 | Operating Segments | 215 KB |
| Ind AS 109 | Financial Instruments | 1 MB |
| Ind AS 110 | Consolidated Financial Statements | 464 KB |
| Ind AS 111 | Joint Arrangements | 310 KB |
| Ind AS 112 | Disclosure of Interests in Other Entities | 321 KB |
| Ind AS 113 | Fair Value Measurement | 421 KB |
| Ind AS 114 | Regulatory Deferral Accounts | 287 KB |
| Ind AS 115 | Revenue from Contracts with Customers | 644 KB |
| Ind AS 116 | Leases | 609 KB |
| Ind AS 1 | Presentation of Financial Statements | 532 KB |
| Ind AS 2 | Inventories | 184 KB |
| Ind AS 7 | Statement of Cash Flows | 222 KB |
| Ind AS 8 | Accounting Policies, Changes in Accounting Estimates and Errors | 404 KB |
| Ind AS 10 | Events after the reporting period | 480 KB |
| Ind AS 12 | Income Taxes | 395 KB |
| Ind AS 16 | Property, Plant and Equipment | 307 KB |
| Ind AS 19 | Employee Benefits | 536 KB |
| Ind AS 20 | Accounting for Government Grants and Disclosure of Government Assistance | 183 KB |
| Ind AS 21 | The Effects of Changes in Foreign Exchange Rates | 256 KB |
| Ind AS 23 | Borrowing Costs | 182 KB |
| Ind AS 24 | Related Party Disclosures | 199 KB |
| Ind AS 27 | Separate Financial Statements | 170 KB |
| Ind AS 28 | Investments in Associates and Joint Ventures | 318 KB |
| Ind AS 29 | Financial Reporting in Hyperinflationary Economies | 193 KB |
| Ind AS 32 | Financial Instruments Presentation | 378 KB |
| Ind AS 33 | Earnings per Share | 261 KB |
| Ind AS 34 | Interim Financial Reporting | 197 KB |
| Ind AS 36 | Impairment of Assets | 441 KB |
| Ind AS 37 | Provisions, Contingent Liabilities and Contingent Assets | 550 KB |
| Ind AS 38 | Intangible Assets | 332 KB |
| Ind AS 40 | Investment Property | 271 KB |
| Ind AS 41 | Agriculture | 274 KB |