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Indian Accounting Standards (Ind AS)

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1Volume I17 standards
Chapter 1 overview
  • 101First-time Adoption of Indian Accounting Standards
  • 102Share-based Payment
  • 103Business Combinations
  • 104Insurance Contracts
  • 105Non-current Assets Held for Sale and Discontinued Operations
  • 106Exploration for and Evaluation of Mineral Resources
  • 107Financial Instruments Disclosures
  • 108Operating Segments
  • 109Financial Instruments
  • 110Consolidated Financial Statements
  • 111Joint Arrangements
  • 112Disclosure of Interests in Other Entities
  • 113Fair Value Measurement
  • 114Regulatory Deferral Accounts
  • 115Revenue from Contracts with Customers
  • 116Leases
  • 117Insurance Contracts
1

Volume I

17 standards
  • 101First-time Adoption of Indian Accounting Standards
  • 102Share-based Payment
  • Browse 15 more provisions
2Volume Ii23 standards
Chapter 2 overview
  • 1Presentation of Financial Statements
  • 2Inventories
  • 7Statement of Cash Flows
  • 8Accounting Policies, Changes in Accounting Estimates and Errors
  • 10Events after the reporting period
  • 12Income Taxes
  • 16Property, Plant and Equipment
  • 19Employee Benefits
  • 20Accounting for Government Grants and Disclosure of Government Assistance
  • 21The Effects of Changes in Foreign Exchange Rates
  • 23Borrowing Costs
  • 24Related Party Disclosures
  • 27Separate Financial Statements
  • 28Investments in Associates and Joint Ventures
  • 29Financial Reporting in Hyperinflationary Economies
  • 32Financial Instruments Presentation
  • 33Earnings per Share
  • 34Interim Financial Reporting
  • 36Impairment of Assets
  • 37Provisions, Contingent Liabilities and Contingents Assets
  • 38Intangible Assets
  • 40Investment Property
  • 41Agriculture
2

Volume Ii

23 standards
  • 1Presentation of Financial Statements
  • 2Inventories
  • Browse 21 more provisions