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

Chapter 2

Volume Ii

23 standards (1–41)

  • 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
Chapter 1Volume I
End of act