Indian Accounting Standards - Ind AS
[Updated as on February 20, 2023]
Conceptual Framework Under Indian Accounting Standards (Ind AS )
Indian Accounting Standards (Ind AS ): An Overview (Revised 2021)
Amendment Notifications for Ind AS
Indian Accounting Standards (Ind AS): Disclosures Checklist
(Revised November 2022)
Indian Accounting Standards (IndAS)
| IndAS No. | Ind AS Description | PDF downloads | |
| Standard | Educational Material | ||
| Ind AS 101 | First-time Adoption of Indian Accounting Standards | Ind AS | Educational Material |
| Ind AS 102 | Share-based Payment | Ind AS | |
| Ind AS 103 | Business Combinations | Ind AS | Educational Material |
| Ind AS 104 | Insurance Contracts | Ind AS | |
| Ind AS 105 | Non-current Assets Held for Sale and Discontinued Operations | Ind AS | Educational Material |
| Ind AS 106 | Exploration for and Evaluation of Mineral Resources | Ind AS | |
| Ind AS 107 | Financial Instruments: Disclosures | Ind AS | |
| Ind AS 108 | Operating Segments | Ind AS | Educational Material |
| Ind AS 109 | Financial Instruments | Ind AS | |
| Ind AS 110 | Consolidated Financial Statements | Ind AS | Educational Material |
| Ind AS 111 | Joint Arrangements | Ind AS | Educational Material |
| Ind AS 112 | Disclosure of Interests in Other Entities | Ind AS | |
| Ind AS 113 | Fair Value Measurement | Ind AS | |
| Ind AS 114 | Regulatory Deferral Accounts | Ind AS | |
| Ind AS 115 | Revenue from Contracts with Customers | Ind AS | Educational Material |
| Ind AS 116 | Leases | Ind AS | Educational Material |
| Ind AS 1 | Presentation of Financial Statements | Ind AS | Educational Material (Revised 2016) |
| Ind AS 2 | Inventories | Ind AS | Educational Material (Revised 2016) |
| Ind AS 7 | Statement of Cash Flows | Ind AS | Educational Material (Revised 2016) |
| Ind AS 8 | Accounting Policies, Changes in Accounting Estimates and Errors | Ind AS | Educational Material |
| Ind AS 10 | Events after the Reporting Period | Ind AS | Educational Material |
| Ind AS 12 | Income Taxes | Ind AS | |
| Ind AS 16 | Property, Plant and Equipment | Ind AS | Educational Material |
| Ind AS 19 | Employee Benefits | Ind AS | |
| Ind AS 20 | Accounting for Government Grants and Disclosure of Government Assistance | Ind AS | Educational Material |
| Ind AS 21 | The Effects of Changes in Foreign Exchange Rates | Ind AS | |
| Ind AS 23 | Borrowing Costs | Ind AS | Educational Material |
| Ind AS 24 | Related Party Disclosures | Ind AS | |
| Ind AS 27 | Separate Financial Statements | Ind AS | Educational Material |
| Ind AS 28 | Investments in Associates and Joint Ventures | Ind AS | |
| Ind AS 29 | Financial Reporting in Hyperinflationary Economies | Ind AS | |
| Ind AS 32 | Financial Instruments: Presentation | Ind AS | |
| Ind AS 33 | Earnings per Share | Ind AS | |
| Ind AS 34 | Interim Financial Reporting | Ind AS | Educational Material |
| Ind AS 36 | Impairment of Assets | Ind AS | |
| Ind AS 37 | Provisions, Contingent Liabilities and Contingent Assets | Ind AS | Educational Material |
| Ind AS 38 | Intangible Assets | Ind AS | Educational Material |
| Ind AS 40 | Investment Property | Ind AS | |
| Ind AS 41 | Agriculture | Ind AS | Educational Material |
Amendment Notifications for Ind AS :
- Companies (Indian Accounting Standards) Amendment Rules, 2022
- Companies (Indian Accounting Standards) Amendment Rules, 2021
- Companies (Indian Accounting Standards) Amendment Rules, 2020
- Companies (Indian Accounting Standards) Second Amendment Rules, 2019
- Companies (Indian Accounting Standards) Amendment Rules, 2019
- Companies (Indian Accounting Standards) Second Amendment Rules, 2018
- Companies (Indian Accounting Standards) Amendment Rules, 2018
- Companies (Indian Accounting Standards) (Amendment) Rules, 2017
- Companies (Indian Accounting Standards) Amendment Rules, 2016
- Companies (Indian Accounting Standards) Rules, 2015
