Indian Accounting Standards (AS)

List of Indian Accounting Standards (AS) are as below :-

• Framework for the Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards
• Ind AS 101 First-time Adoption of Indian Accounting Standards  
• Ind AS 102 Share based Payment  
• Ind AS 103 Business Combinations  
• Ind AS 104 Insurance Contracts 
• Ind AS 105 Non current Assets Held for Sale and Discontinued Operations  
• Ind AS 106 Exploration for and Evaluation of Mineral Resources  
• Ind AS 107 Financial Instruments: Disclosures  
• Ind AS 108 Operating Segments 
• Ind AS 1 Presentation of Financial Statements 
• Ind AS 2 Inventories  
• Ind AS 7 Statement of Cash Flows  
• Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors 
• Ind AS 10 Events after the Reporting Period  
• Ind AS 11 Construction Contracts  
• Ind AS 12 Income Taxes 
• Ind AS 16 Property, Plant and Equipment  
• Ind AS 17 Leases  
• Ind AS 18 Revenue 
• Ind AS 19 Employee Benefits  
• Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance  
• Ind AS 21 The Effects of Changes in Foreign Exchange Rates  
• Ind AS 23 Borrowing Costs 
• Ind AS 24 Related Party Disclosures 
• Ind AS 27 Consolidated and Separate Financial Statements  
• Ind AS 28 Investments in Associates 
• Ind AS 29 Financial Reporting in Hyperinflationary Economies  
• Ind AS 31 Interests in Joint Ventures  
• Ind AS 32 Financial Instruments: Presentation 
• Ind AS 33 Earnings per Share  
• Ind AS 34 Interim Financial Reporting  
• Ind AS 36 Impairment of Assets  
• Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets  
• Ind AS 38 Intangible Assets  
• Ind AS 39 Financial Instruments: Recognition and Measurement  
• Ind AS 40 Investment Property  
• Comparison of IFRS as applicable on 1st April 2011 with Ind AS placed at MCA’s website