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Significant Achievements

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The Ind AS Implementation Group is constantly working to get the members and other stakeholders ready for proper implementation of IFRS-converged Indian Accounting Standards. The significant achievements of the Group are as follows:

  • Educational Materials on following Indian Accounting Standards (Ind AS) have been issued by the Group:
    • Ind AS 1, Presentation of Financial Statements (Revised 2016)
    • Ind AS 2, Inventories (Revised 2016)
    • Ind AS 7, Statement of Cash Flows (Revised 2016)
    • Ind AS 10, Events after the Reporting period
    • Ind AS 16, Property, Plant and Equipment
    • Ind AS 18, Revenue (Revised 2017)
    • Ind AS 27, Separate Financial Statements and Ind AS 28, Investments in Associates and Joint Ventures
    • Ind AS 37, Provisions, Contingent Liabilities and Contingent Assets (Revised 2016)
    • Ind AS 101, First-time Adoption of Indian Accounting Standards
    • Ind AS 103, Business Combinations
    • Ind AS 108, Operating Segments
    • Ind AS 115, Revenue from Contracts with Customers
  • Certificate Course on Ind AS is conducted by the Group across the country and abroad. So far, around a total of 9200 members have been trained under this programme.
  • So far, the Ind AS Implementation Group has issued sixteen (16) Ind AS Technical Facilitation Group (ITFG) Clarifications Bulletins which are available at the link:
  • The Group has issued publication “Indian Accounting Standards (Ind AS): An Overview (Revised 2018)”. It captures all the recent amendments to Ind AS notified by the MCA in March 2018 such as issuance of new revenue standard (Ind AS 115) and other consequential amendments thereto.


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