{"id":129756,"date":"2023-05-09T18:30:07","date_gmt":"2023-05-09T13:00:07","guid":{"rendered":"https:\/\/www.vskills.in\/certification\/tutorial\/?page_id=129756"},"modified":"2024-04-12T14:33:53","modified_gmt":"2024-04-12T09:03:53","slug":"ind-as-glossary","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/ind-as-glossary\/","title":{"rendered":"Ind AS Glossary"},"content":{"rendered":"\n<p>Important definitions and terminologies used in Ind AS<\/p>\n\n\n<div id=\"glossary\">\n<div id=\"letter-links\" style=\"font-size: 30px;letter-spacing:20px;\"><a href=\"#A\">A<\/a><a href=\"#B\">B<\/a><a href=\"#C\">C<\/a><a href=\"#D\">D<\/a><a href=\"#E\">E<\/a><a href=\"#F\">F<\/a><a href=\"#G\">G<\/a><a href=\"#H\">H<\/a><a href=\"#I\">I<\/a><a href=\"#J\">J<\/a><a href=\"#L\">L<\/a><a href=\"#M\">M<\/a><a href=\"#N\">N<\/a><a href=\"#O\">O<\/a><a href=\"#P\">P<\/a><a href=\"#R\">R<\/a><a href=\"#S\">S<\/a><a href=\"#T\">T<\/a><a href=\"#U\">U<\/a><a href=\"#V\">V<\/a><a href=\"#W\">W<\/a><a href=\"#X\">X<\/a><a href=\"#Y\">Y<\/a><a href=\"#Z\">Z<\/a><\/div>\n<h2 id=\"A\">A<\/h2>\n<ul>\n<li>Absorption Costing in Ind AS<\/li>\n<li>Acceptance in Ind AS<\/li>\n<li>Account Receivable in Ind AS<\/li>\n<li>Accounting policies in Ind AS<\/li>\n<li>Accounting standards in Ind AS<\/li>\n<li>Accumulated Depletion in Ind AS<\/li>\n<li>Accumulated Depreciation in Ind AS<\/li>\n<li>Acquisition method in Ind AS<\/li>\n<li>Actual Cost in Ind AS<\/li>\n<li>Ad-Valorem in Ind AS<\/li>\n<li>Added Value in Ind AS<\/li>\n<li>Added Value Statement in Ind AS<\/li>\n<li>Amalgamation in Ind AS<\/li>\n<li>Amortisable Amount in Ind AS<\/li>\n<li>Amortised Value in Ind AS<\/li>\n<li>Amortization in Ind AS<\/li>\n<li>Annual report in Ind AS<\/li>\n<li>Asset classification in Ind AS<\/li>\n<li>Asset impairment in Ind AS<\/li>\n<li>Asset retirement obligation in Ind AS<\/li>\n<li>Auditor\u2019s Report in Ind AS<\/li>\n<li>Average Cost in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"B\">B<\/h2>\n<ul>\n<li>Bad Debts in Ind AS<\/li>\n<li>Balance sheet in Ind AS<\/li>\n<li>Bill of Exchange in Ind AS<\/li>\n<li>Bond in Ind AS<\/li>\n<li>Bonus Shares in Ind AS<\/li>\n<li>Book Value in Ind AS<\/li>\n<li>Business combination in Ind AS<\/li>\n<li>Business combinations under common control in Ind AS<\/li>\n<li>Business valuation in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"C\">C<\/h2>\n<ul>\n<li>Call in Ind AS<\/li>\n<li>Capital Assets in Ind AS<\/li>\n<li>Capital Commitment in Ind AS<\/li>\n<li>Capital Employed in Ind AS<\/li>\n<li>Capital Loss in Ind AS<\/li>\n<li>Capital Profit in Ind AS<\/li>\n<li>Capital Redemption Reserve in Ind AS<\/li>\n<li>Capital Reserve in Ind AS<\/li>\n<li>Capital Work-in-progress in Ind AS<\/li>\n<li>Capitalization in Ind AS<\/li>\n<li>Carrying amount in Ind AS<\/li>\n<li>Cash and cash equivalents in Ind AS<\/li>\n<li>Cash basis of Accounting in Ind AS<\/li>\n<li>Cash Discount in Ind AS<\/li>\n<li>Cash flow statement in Ind AS<\/li>\n<li>Cash Profit in Ind AS<\/li>\n<li>Change in accounting estimates in Ind AS<\/li>\n<li>Changes in Financial Position, Statement of in Ind AS<\/li>\n<li>Cheque in Ind AS<\/li>\n<li>Collateral Security in Ind AS<\/li>\n<li>Consolidated financial statements in Ind AS<\/li>\n<li>Consolidation of financial statements in Ind AS<\/li>\n<li>Contingent assets in Ind AS<\/li>\n<li>Contingent liability in Ind AS<\/li>\n<li>Contra Account in Ind AS<\/li>\n<li>Convertible Bond in Ind AS<\/li>\n<li>Convertible Debenture in Ind AS<\/li>\n<li>Cost accounting in Ind AS<\/li>\n<li>Cost of capital in Ind AS<\/li>\n<li>Cost of goods sold in Ind AS<\/li>\n<li>Cost of Purchase in Ind AS<\/li>\n<li>Cost of sales in Ind AS<\/li>\n<li>Creditor in Ind AS<\/li>\n<li>Cumulative Dividend in Ind AS<\/li>\n<li>Cumulative Preference Shares in Ind AS<\/li>\n<li>Current Cost in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"D\">D<\/h2>\n<ul>\n<li>Debenture Redemption Reserve in Ind AS<\/li>\n<li>Debt instruments in Ind AS<\/li>\n<li>Debtor in Ind AS<\/li>\n<li>Deferral in Ind AS<\/li>\n<li>Deferred Expenditure in Ind AS<\/li>\n<li>Deferred Revenue Expenditure in Ind AS<\/li>\n<li>Deferred Revenue in Ind AS<\/li>\n<li>Deferred tax assets in Ind AS<\/li>\n<li>Deficiency in Ind AS<\/li>\n<li>Deficit in Ind AS<\/li>\n<li>Depletion in Ind AS<\/li>\n<li>Depreciable Asset in Ind AS<\/li>\n<li>Depreciation in Ind AS<\/li>\n<li>Depreciation Rate in Ind AS<\/li>\n<li>Derivative financial instruments in Ind AS<\/li>\n<li>Development Allowance Reserve in Ind AS<\/li>\n<li>Development Rebate Reserve in Ind AS<\/li>\n<li>Diminishing Balance Method in Ind AS<\/li>\n<li>Direct Cost in Ind AS<\/li>\n<li>Direct Costing in Ind AS<\/li>\n<li>Discount in Ind AS<\/li>\n<li>Discount rate in Ind AS<\/li>\n<li>Dividend Equalisation Reserve in Ind AS<\/li>\n<li>Dividends in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"E\">E<\/h2>\n<ul>\n<li>Earnings per share in Ind AS<\/li>\n<li>Effective interest rate in Ind AS<\/li>\n<li>Effective tax rate in Ind AS<\/li>\n<li>Employee benefits in Ind AS<\/li>\n<li>Entity Concept in Ind AS<\/li>\n<li>Equity instruments in Ind AS<\/li>\n<li>Equity method in Ind AS<\/li>\n<li>Events after the reporting period in Ind AS<\/li>\n<li>Expenditure in Ind AS<\/li>\n<li>Expired Cost in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"F\">F<\/h2>\n<ul>\n<li>Fair Market value in Ind AS<\/li>\n<li>Fair value hierarchy in Ind AS<\/li>\n<li>Fair value in Ind AS<\/li>\n<li>Fictitious Assets in Ind AS<\/li>\n<li>Finance lease in Ind AS<\/li>\n<li>Financial assets in Ind AS<\/li>\n<li>Financial guarantee contracts in Ind AS<\/li>\n<li>Financial instruments in Ind AS<\/li>\n<li>Financial liabilities in Ind AS<\/li>\n<li>Financial risk management in Ind AS<\/li>\n<li>Financial statements in Ind AS<\/li>\n<li>First Charge in Ind AS<\/li>\n<li>First In, First Out (FIFO) in Ind AS<\/li>\n<li>Fixed Asset in Ind AS<\/li>\n<li>Fixed Cost in Ind AS<\/li>\n<li>Fixed Deposit in Ind AS<\/li>\n<li>Fixed or Specific Charge in Ind AS<\/li>\n<li>Floating Charge in Ind AS<\/li>\n<li>Foreign Currency Conversions in Ind AS<\/li>\n<li>Foreign currency translation in Ind AS<\/li>\n<li>Foreign exchange rates in Ind AS<\/li>\n<li>Forfeited Share in Ind AS<\/li>\n<li>Functional Classifications in Ind AS<\/li>\n<li>Funds Flow Statement in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"G\">G<\/h2>\n<ul>\n<li>General Reserve in Ind AS<\/li>\n<li>Goodwill impairment in Ind AS<\/li>\n<li>Goodwill in Ind AS<\/li>\n<li>Gross Margin or Gross Profit in Ind AS<\/li>\n<li>Gross Sales in Ind AS<\/li>\n<li>Gross Turnover in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"H\">H<\/h2>\n<ul>\n<li>Hedge accounting in Ind AS<\/li>\n<li>Hedge effectiveness in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"I\">I<\/h2>\n<ul>\n<li>Impairment loss in Ind AS<\/li>\n<li>Income and Expenditure Statement in Ind AS<\/li>\n<li>Income from operations in Ind AS<\/li>\n<li>Income tax in Ind AS<\/li>\n<li>Ind AS 109 in Ind AS<\/li>\n<li>Ind AS 115 in Ind AS<\/li>\n<li>Ind AS 116 in Ind AS<\/li>\n<li>Ind AS 21 in Ind AS<\/li>\n<li>Ind AS 32 in Ind AS<\/li>\n<li>Ind AS 34 in Ind AS<\/li>\n<li>Ind AS 38 in Ind AS<\/li>\n<li>Ind AS 40 in Ind AS<\/li>\n<li>Ind AS 41 in Ind AS<\/li>\n<li>Ind AS in Ind AS<\/li>\n<li>Insurance contracts in Ind AS<\/li>\n<li>Intangible assets in Ind AS<\/li>\n<li>Intangible assets with indefinite useful lives in Ind AS<\/li>\n<li>Interest income in Ind AS<\/li>\n<li>Interim financial reporting in Ind AS<\/li>\n<li>Investment Allowance Reserve in Ind AS<\/li>\n<li>Investment in associates in Ind AS<\/li>\n<li>Investment in Ind AS<\/li>\n<li>Investment property in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"J\">J<\/h2>\n<ul>\n<li>Joint arrangements in Ind AS<\/li>\n<li>Joint control in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"L\">L<\/h2>\n<ul>\n<li>Last In, First Out (LIFO) in Ind AS<\/li>\n<li>Lease accounting in Ind AS<\/li>\n<li>Leases in Ind AS<\/li>\n<li>Leverage ratio in Ind AS<\/li>\n<li>Liabilities in Ind AS<\/li>\n<li>Lien in Ind AS<\/li>\n<li>Long-term liabilities in Ind AS<\/li>\n<li>Loss in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"M\">M<\/h2>\n<ul>\n<li>Management discussion and analysis (MD&amp;A) in Ind AS<\/li>\n<li>Market capitalization in Ind AS<\/li>\n<li>Market value added in Ind AS<\/li>\n<li>Marketable securities in Ind AS<\/li>\n<li>Mercantile Basis of Accounting in Ind AS<\/li>\n<li>Minority interest in Ind AS<\/li>\n<li>Mortgage in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"N\">N<\/h2>\n<ul>\n<li>Net assets in Ind AS<\/li>\n<li>Net Fixed Assets in Ind AS<\/li>\n<li>Net income in Ind AS<\/li>\n<li>Net Loss in Ind AS<\/li>\n<li>Net realizable value in Ind AS<\/li>\n<li>Net Sales in Ind AS<\/li>\n<li>Net Turnover in Ind AS<\/li>\n<li>Non-controlling interests in Ind AS<\/li>\n<li>Non-current assets in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"O\">O<\/h2>\n<ul>\n<li>Obsolescence in Ind AS<\/li>\n<li>Operating expenses in Ind AS<\/li>\n<li>Operating income in Ind AS<\/li>\n<li>Operating lease in Ind AS<\/li>\n<li>Operating Profit in Ind AS<\/li>\n<li>Ordinary shares in Ind AS<\/li>\n<li>Other comprehensive income in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"P\">P<\/h2>\n<ul>\n<li>P&amp;L Appropriation Account in Ind AS<\/li>\n<li>Pari Passu Charge in Ind AS<\/li>\n<li>Pension plans in Ind AS<\/li>\n<li>Pledge in Ind AS<\/li>\n<li>Pre-paid Expense in Ind AS<\/li>\n<li>Preference shares in Ind AS<\/li>\n<li>Preferential Payment in Ind AS<\/li>\n<li>Preliminary Expenses in Ind AS<\/li>\n<li>Present value in Ind AS<\/li>\n<li>Prime Cost in Ind AS<\/li>\n<li>Profit and Loss Statement in Ind AS<\/li>\n<li>Promissory Note in Ind AS<\/li>\n<li>Property valuation in Ind AS<\/li>\n<li>Property, plant, and equipment impairment in Ind AS<\/li>\n<li>Property, plant, and equipment in Ind AS<\/li>\n<li>Propriety Concept in Ind AS<\/li>\n<li>Provision for Doubtful Debts in Ind AS<\/li>\n<li>Provisions in Ind AS<\/li>\n<li>Public Deposits in Ind AS<\/li>\n<li>Public sector accounting in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"R\">R<\/h2>\n<ul>\n<li>Receivable impairment in Ind AS<\/li>\n<li>Receivables in Ind AS<\/li>\n<li>Recognition of revenue in Ind AS<\/li>\n<li>Redeemable Preference Share in Ind AS<\/li>\n<li>Redemption in Ind AS<\/li>\n<li>Reduction of Capital in Ind AS<\/li>\n<li>Regulatory assets and liabilities in Ind AS<\/li>\n<li>Related party transactions in Ind AS<\/li>\n<li>Reserves in Ind AS<\/li>\n<li>Retained earnings in Ind AS<\/li>\n<li>Revaluation Surplus in Ind AS<\/li>\n<li>Revenue and Expense Statement in Ind AS<\/li>\n<li>Revenue from contracts with customers in Ind AS<\/li>\n<li>Revenue recognition in Ind AS<\/li>\n<li>Revenue Reserve in Ind AS<\/li>\n<li>Right Shares in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"S\">S<\/h2>\n<ul>\n<li>Sales Turnover in Ind AS<\/li>\n<li>Secured Loan in Ind AS<\/li>\n<li>Segment reporting in Ind AS<\/li>\n<li>Self-Insurance in Ind AS<\/li>\n<li>Share capital in Ind AS<\/li>\n<li>Share Discount in Ind AS<\/li>\n<li>Share Issue Expenses in Ind AS<\/li>\n<li>Share premium in Ind AS<\/li>\n<li>Share warrants in Ind AS<\/li>\n<li>Share-based payments in Ind AS<\/li>\n<li>Shareholder equity in Ind AS<\/li>\n<li>Shareholders&#8217; equity statement in Ind AS<\/li>\n<li>Shareholders\u2019 Equity in Ind AS<\/li>\n<li>Shareholders\u2019 Fund in Ind AS<\/li>\n<li>Short-term borrowing in Ind AS<\/li>\n<li>Short-term Liability in Ind AS<\/li>\n<li>Sinking Fund in Ind AS<\/li>\n<li>Social Benefits in Ind AS<\/li>\n<li>Social Cost Benefit Analysis in Ind AS<\/li>\n<li>Social Cost in Ind AS<\/li>\n<li>Standard Cost in Ind AS<\/li>\n<li>Statement of cash flows in Ind AS<\/li>\n<li>Statement of changes in equity in Ind AS<\/li>\n<li>Statement of financial position in Ind AS<\/li>\n<li>Straight Line Method in Ind AS<\/li>\n<li>Subsequent events in Ind AS<\/li>\n<li>Subsequent measurement in Ind AS<\/li>\n<li>Subsidiaries in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"T\">T<\/h2>\n<ul>\n<li>Taxation in Ind AS<\/li>\n<li>Test Check in Ind AS<\/li>\n<li>Trade Discount in Ind AS<\/li>\n<li>Trade payables in Ind AS<\/li>\n<li>Trade receivables in Ind AS<\/li>\n<li>Transfer Price in Ind AS<\/li>\n<li>Transfer pricing in Ind AS<\/li>\n<li>Treasury shares in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"U\">U<\/h2>\n<ul>\n<li>Unclaimed dividend in Ind AS<\/li>\n<li>Unexpired Cost in Ind AS<\/li>\n<li>Unissued Share Capital in Ind AS<\/li>\n<li>Unit of account. in Ind AS<\/li>\n<li>Unpaid Dividend in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"V\">V<\/h2>\n<ul>\n<li>Valuation of assets in Ind AS<\/li>\n<li>Value Added in Ind AS<\/li>\n<li>Value Added Statement in Ind AS<\/li>\n<li>Variable Cost in Ind AS<\/li>\n<li>VRS in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"W\">W<\/h2>\n<ul>\n<li>Wasting Asset in Ind AS<\/li>\n<li>Weighted Average Cost in Ind AS<\/li>\n<li>Work in Process in Ind AS<\/li>\n<li>Working capital in Ind AS<\/li>\n<li>Working capital turnover ratio in Ind AS<\/li>\n<li>Written Down Value Method (WDV) in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"X\">X<\/h2>\n<ul>\n<li>XBRL in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"Y\">Y<\/h2>\n<ul>\n<li>YoY (Year on Year) in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<h2 id=\"Z\">Z<\/h2>\n<ul>\n<li>ZBB (Zero-Based Budgeting) in Ind AS<\/li>\n<li>ZTA (Zero-based Time Accounting) in Ind AS<\/li>\n<\/ul>\n<div><a href=\"#top\">Go to Top<\/a><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Important definitions and terminologies used in Ind AS ABCDEFGHIJLMNOPRSTUVWXYZ A Absorption Costing in Ind AS Acceptance in Ind AS Account Receivable in Ind AS Accounting policies in Ind AS Accounting standards in Ind AS Accumulated Depletion in Ind AS Accumulated Depreciation in Ind AS Acquisition method in Ind AS Actual Cost in Ind AS Ad-Valorem&#8230;<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-129756","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ind AS Glossary - Tutorial<\/title>\n<meta name=\"description\" content=\"What is Ind AS? 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The Ind AS glossary page lists important terms, terminologies and definitions in Ind AS listed with brief details as dictionary on Ind AS. Enrich your knowledge and skills in Ind AS","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.vskills.in\/certification\/tutorial\/ind-as-glossary\/","og_locale":"en_US","og_type":"article","og_title":"Ind AS Glossary - Tutorial","og_description":"What is Ind AS? The Ind AS glossary page lists important terms, terminologies and definitions in Ind AS listed with brief details as dictionary on Ind AS. 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