Complied AIComplied AIBack to law libraryReading nowIndian Accounting Standards (Ind AS)2 chapters · 40 standards
Chapters2
    • ¶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
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  3. Chapter 1

Chapter 1

Volume I

17 standards (101–117)

  • 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
Start of act
Chapter 2Volume Ii