Indian Accounting Standard (Ind-AS) is an accounting standard that was received by organizations in India. IND AS represents Indian Accounting guidelines and are met principles for International Financial Reporting norms (IFRS).

  • Fundamentals of Accounting

    List of Indian Accounting Standards (IND ASs)

    These are the converged Indian Accounting Standards (Ind ASs) hosted by MCA on its website. The date on which these will come into force is yet to be notified. Ind AS 101 First-time Adoption of Indian Accounting StandardsInd AS 102 Share-based PaymentInd AS 103 Business CombinationsInd AS 104 Insurance ContractsInd AS 105 Non-current Assets Held for Sale and Discontinued OperationsInd AS 106 Exploration for and Evaluation of Mineral ResourcesInd AS 107 Financial Instruments: DisclosuresInd AS 108 Operating SegmentsInd AS 1 Presentation of Financial StatementsInd AS 2 InventoriesInd AS 7 Statement of Cash FlowsInd AS 8 Accounting Policies, Changes in Accounting Estimates and ErrorsInd AS 10 Events after the Reporting PeriodInd AS 11 Construction ContractsInd AS 12 Income TaxesInd AS 16 Property, Plant and EquipmentInd AS 17 LeasesInd AS 18 RevenueInd AS 19 Employee BenefitsInd AS 20 Accounting for Government Grants and Disclosure of Government AssistanceInd AS 21 The Effects of Changes in Foreign Exchange RatesInd AS 23 Borrowing CostsInd AS 24 Related Party DisclosuresInd AS 27 Consolidated and Separate Financial StatementsInd AS 28 Investments in AssociatesInd AS 29 Financial…

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