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Indian Accounting Standards (Ind AS)
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2 chapters · 40 standards. Tap a division to reveal its provisions.
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Volume I
Chapter 1 overview
- First-time Adoption of Indian Accounting Standards
- Share-based Payment
- Business Combinations
- Insurance Contracts
- Non-current Assets Held for Sale and Discontinued Operations
- Exploration for and Evaluation of Mineral Resources
- Financial Instruments Disclosures
- Operating Segments
- Financial Instruments
- Consolidated Financial Statements
- Joint Arrangements
- Disclosure of Interests in Other Entities
- Fair Value Measurement
- Regulatory Deferral Accounts
- Revenue from Contracts with Customers
- Leases
- Insurance Contracts
Volume Ii
Chapter 2 overview
- Presentation of Financial Statements
- Inventories
- Statement of Cash Flows
- Accounting Policies, Changes in Accounting Estimates and Errors
- Events after the reporting period
- Income Taxes
- Property, Plant and Equipment
- Employee Benefits
- Accounting for Government Grants and Disclosure of Government Assistance
- The Effects of Changes in Foreign Exchange Rates
- Borrowing Costs
- Related Party Disclosures
- Separate Financial Statements
- Investments in Associates and Joint Ventures
- Financial Reporting in Hyperinflationary Economies
- Financial Instruments Presentation
- Earnings per Share
- Interim Financial Reporting
- Impairment of Assets
- Provisions, Contingent Liabilities and Contingents Assets
- Intangible Assets
- Investment Property
- Agriculture