Ind AS Summary

Summary of Ind AS

• 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 Reporting Period
• Ind AS 11 – Construction Contracts
• Ind AS 12 – Income Taxes
• Ind AS 16 – Property, Plant & Equipment
• Ind AS 17 – Leases
• Ind AS 18 – Revenues
• 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
• 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