The Ministry of Corporate Affairs (MCA) has notified IFRS-converged Indian Accounting Standards (Ind AS) and the roadmaps for the applicability of Ind AS for corporate, banks, Insurance companies and Non-banking Financial Companies. As per the roadmap, Ind ASs are applicable to certain companies from the financial year 2015-16 voluntarily and from 2016-17 on mandatory basis. Considering the above, the ICAI through the Ind AS Implementation Committee is making relentless efforts to provide necessary support and guidance to members and other stakeholders for proper implementation of Ind AS. For this purpose, the Committee has brought out the following publications as per the Standards notified by the MCA:

• Educational Material on Ind AS 12, Income Taxes
  
  
• Release of Educational Material on Ind AS 21, The Effects of Changes in Foreign Exchange Rates
  
  
• Release of Educational Material on Ind AS 34, Interim Financial Reporting
  
  
• Educational Material on Ind AS 41, Agriculture
  
  
• Educational Material on Indian Accounting Standard (Ind AS) 1, Presentation of Financial Statements (Revised 2016)
  
  
• Educational Material on Indian Accounting Standard (Ind AS) 2, Inventories (Revised 2016)
  
  
• Educational Material on Indian Accounting Standard (Ind AS) 7, Statement of Cash Flows (Revised 2016)
  
  
• Educational Material on Indian Accounting Standard (Ind AS) 8, Accounting Policies, Changes in Accounting Estimates and Errors
  
  
• Educational Material on Ind AS 10, Events after the Reporting period
  
  
• Educational Material on Indian Accounting Standards 20, Accounting for Government Grants and Disclosure of Government Assistance
  
  
• Educational Material on Ind AS 23, Borrowing Costs
  
  
• Educational Material on Indian Accounting Standard (Ind AS) 37, Provisions, Contingent Liabilities and Contingent Assets (Revised 2016)
  
  
• Educational Material on Indian Accounting Standard (Ind AS) 38, Intangible Assets
  
  
• Educational Material on Ind AS 16, Property, Plant and Equipment
  
  
• Educational Material on Ind AS 18, Revenue (Revised 2017)
  
  
• Educational Material on Ind AS 27, Separate Financial Statements and Ind AS 28, Investments in Associates and Joint Ventures
  
  
• Educational Material on Ind AS 101, First-time Adoption of Indian Accounting Standards
  
  
• Educational Material on Ind AS 103, Business Combinations
  
  
• Educational Material on Ind AS 105, Non-current Assets Held for Sale and Discontinued Operations
  
  
• Educational Material on Indian Accounting Standard (Ind AS) 108, Operating Segments
  
  
• Educational Material on Indian Accounting Standard (Ind AS) 110, Consolidated Financial Statements
  
  
• Educational Material on Indian Accounting Standard (Ind AS) 111, Joint Arrangements
  
  
• Educational Material on Indian Accounting Standard (Ind AS) 115, Revenue from Contracts with Customers
  
  
• Educational Material on Indian Accounting Standards 116, Leases