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IndAS Table of Contents


Table of Content
 

 

Introduction to Ind AS

  • Accounting Standards
  • Global Standardization and IFRS
  • Enterprise Classification
  • Ind AS Basics
  • Ind AS 101 First-time Adoption of Indian Accounting Standards

Ind AS Assets Recognition and Measurement

  • Ind AS 2 Inventories
  • Ind AS 16 Property, Plant and Equipment
  • Ind AS 116 Leases
  • Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance
  • Ind AS 23 Borrowing Costs
  • Ind AS 36 Impairment of Assets
  • Ind AS 38 Intangible Assets
  • Ind AS 40 Investment Property
  • Ind AS 105 Non-Current Assets held for Sale and Discontinued Operations

Ind AS Liabilities Recognition and Measurement

  • Ind AS 12 Income Taxes
  • Ind AS 19 Employee Benefits
  • Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets
  • Ind AS 102 Share-based Payments

Ind AS Revenue

  • Ind AS 115 Revenue from Contracts with Customers

Ind AS Financial Instruments

  • Ind AS 32 Financial Instruments Presentation
  • Ind AS 109 Financial Instruments
  • Ind AS 107 Financial Instruments Disclosure

Ind AS Business Structures and Consolidations

  • Ind AS 27 Separate Financial Statements
  • Ind AS 28 Investment in Associates & Joint Ventures
  • Ind AS 103 Business Combinations
  • Ind AS 110 Consolidated Financial Statements
  • Ind AS 111 Joint Arrangements
  • Ind AS 112 Disclosure of Interest in Other Entities

Ind AS Disclosures and Measurements

  • Ind AS 24 Related Party Disclosure
  • Ind AS 108 Operating Segments
  • Ind AS 113 Fair Value Measurement

Ind AS Financial Statements and Reporting

  • Ind AS 1 Presentation of Financial Statements
  • Ind AS 7 Statement of Cash Flows
  • Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors
  • Ind AS 10 Events after Reporting Period
  • Ind AS 33 Earnings Per Share
  • Ind AS 34 Interim Financial Reporting

Miscellaneous

  • Ind AS 21 The effects of changes in Foreign exchange rates
  • Ind AS 29 Financial reporting in hyperinflationary economies
  • Ind AS 41 Agriculture
  • Ind AS 106 Exploration for and Evaluation of Mineral resources
  • Ind AS 104 Insurance contracts
  • Ind AS 114 Regulatory Deferral Accounts

Updates

  • Ind AS Updates
  • Superseded Ind AS



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