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Indian Accounting Standards (IND ASs)
These are the converged Indian Accounting Standards (Ind ASs) hosted by MCA on its website. The date on which these will come into force is yet to be notified. Any changes in the Ind AS vis. a vis. corresponding IAS/IFRS are given in Appendix 1 appearing at the end of each Ind AS.
1. Framework for the Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards
2. Ind AS 101 First-time Adoption of Indian Accounting Standards
3. Ind AS 102 Share based Payment
4. Ind AS 103 Business Combinations
5. Ind AS 104 Insurance Contracts
6. Ind AS 105 Non current Assets Held for Sale and Discontinued Operations
7. Ind AS 106 Exploration for and Evaluation of Mineral Resources
8. Ind AS 107 Financial Instruments: Disclosures
9. Ind AS 108 Operating Segments
10. Ind AS 1 Presentation of Financial Statements
11. Ind AS 2 Inventories
12. Ind AS 7 Statement of Cash Flows
13. Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors
14. Ind AS 10 Events after the Reporting Period
15. Ind AS 11 Construction Contracts
16. Ind AS 12 Income Taxes
17. Ind AS 16 Property, Plant and Equipment
18. Ind AS 17 Leases
19. Ind AS 18 Revenue
20. Ind AS 19 Employee Benefits
21. Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance
22. Ind AS 21 The Effects of Changes in Foreign Exchange Rates
23. Ind AS 23 Borrowing Costs
24. Ind AS 24 Related Party Disclosures
25. Ind AS 27 Consolidated and Separate Financial Statements
26. Ind AS 28 Investments in Associates
27. Ind AS 29 Financial Reporting in Hyperinflationary Economies
28. Ind AS 31 Interests in Joint Ventures
29. Ind AS 32 Financial Instruments: Presentation
30. Ind AS 33 Earnings per Share
31. Ind AS 34 Interim Financial Reporting
32. Ind AS 36 Impairment of Assets
33. Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets
34. Ind AS 38 Intangible Assets
35. Ind AS 39 Financial Instruments: Recognition and Measurement
36. Ind AS 40 Investment Property
37. Comparison of IFRS as applicable on 1st April 2011 with Ind AS placed at MCA’s website
     
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