Indian Accounting Standards

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Indian Accounting Standards (abbreviated as India AS) are a set of accounting standards notified by the Ministry of Corporate Affairs which are converged with International Financial Reporting Standards (IFRS). These accounting standards are formulated by Accounting Standards Board of Institute of Chartered Accountants of India.
The basic objective of Accounting Standards is to remove variations in the treatment of several accounting aspects and to bring about standardization in presentation. They intent to harmonize the diverse accounting policies followed in the preparation and presentation of financial statements by different reporting enterprises so as to facilitate intra-firm and inter-firm comparison.

Indian Accounting Standards Included are
- (Ind AS) 101 First-time Adoption of Indian Accounting Standards
- (Ind AS) 102 Share-based Payment
- (Ind AS) 103 Business Combinations
- (Ind AS) 104 Insurance Contracts
- (Ind AS) 105 Non-current Assets Held for Sale and Discontinued Operations
- (Ind AS) 106 Exploration for and Evaluation of Mineral Resources
- (Ind AS) 107 Financial Instruments: Disclosures
- (Ind AS) 108 Operating Segments
- (Ind AS) 109 Financial Instruments
- (Ind AS) 110 Consolidated Financial Statements
- (Ind AS) 111 Joint Arrangements
- (Ind AS) 112 Disclosure of Interests in Other Entities
- (Ind AS) 113 Fair Value Measurement
- (Ind AS) 114 Regulatory Deferral Accounts
- (Ind AS) 115 Revenue from Contracts with Customers
- (Ind AS) 1 Presentation of Financial Statements
- (Ind AS) 2 Inventories
- (Ind AS) 7 Statement of Cash Flows
- (Ind AS) 8 Accounting Policies, Changes in Accounting Estimates and Errors
- (Ind AS) 10 Events after the Reporting Period
- (Ind AS) 12 Income Taxes
- (Ind AS) 16 Property, Plant and Equipment
- (Ind AS) 17 Leases
- (Ind AS) 19 Employee Benefits
- (Ind AS) 20 Accounting for Government Grants and Disclosure of Government Assistance
- (Ind AS) 21 The Effects of Changes in Foreign Exchange Rates
- (Ind AS) 23 Borrowing Costs
- (Ind AS) 24 Related Party Disclosures
- (Ind AS) 27 Separate Financial Statements
- (Ind AS) 28 Investments in Associates and Joint Ventures
- (Ind AS) 29 Financial Reporting in Hyperinflationary Economies
- (Ind AS) 32 Financial Instruments: Presentation
- (Ind AS) 33 Earnings per Share
- (Ind AS) 34 Interim Financial Reporting
- (Ind AS) 36 Impairment of Assets
- (Ind AS) 37 Provisions, Contingent Liabilities and Contingent Assets
- (Ind AS) 38 Intangible Assets
- (Ind AS) 40 Investment Property
- (Ind AS) 41 Agriculture

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Ministry of Corporate Affairs Website : http://www.mca.gov.in/MinistryV2/standards.html

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Updated
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