List of IND AS

List of IND AS

The Ministry of Corporate affairs had notified the companies Indian Accounting Standard (IND AS) in 2015. These IND AS are use for presentation and preparation of companies annual Financial statement.

Ind AS 101 First-time adoption of Indian Accounting Standards
Ind AS 102 Share- based Payment
Ind AS 103 Business Combination
Ind AS 104 Insurance Contracts
Ind AS 105 Non-Current Assets Held for sale and Discontinued Operation
Ind AS 106 Exploration for and Evaluation of Mineral Resources
Ind AS 107 Financial Instruments: Disclosures
Ind AS 108 Operating Segments
Ind AS 109 Financial Instruments
Ind AS 110 Consolidated Financial Statements
Ind AS 111 Joint Arrangements
Ind AS 112 Disclosure of Interest in other Entities
Ind AS 113 Fair Value Measurement
Ind AS 114 Regulatory Deferral Accounts
Ind AS 115 Revenue from Contracts with Customers
Ind AS 1 Presentation of Financial Statements
Ind AS 2 Inventories Accounting
Ind AS 7 Statement of Cash Flows
Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors
Ind AS 10 Events after Reporting Period
Ind AS 11 Construction Contracts
Ind AS 12 Income Taxes
Ind AS 16 Property, Plant and Equipment
Ind AS 17 Lease
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 Separate Financial Statements
Ind AS 28 Investments in Associates and Joint Ventures
Ind AS 29 Financial Reporting in Hyper inflationary Economies
Ind AS 32 Financial Instruments: Presentation
Ind AS 33 Earning per Share
Ind AS 34 Interim Financial Reporting
Ind AS 36 Impairment of Assets
Ind AS 37 Provision, Contingent Liabilities and Contingent Assets
Ind AS 38 Intangible Assets
Ind AS 40 Investment Property
Ind AS 41 Agriculture

 

Therefore above mentioned Ind AS are use for preparing annual financial statement. The Ministry of Corporate Affairs notified the above mention Ind AS. Now all companies need to apply Ind As except certain companies Insurance companies,

banking companies,

and non-banking finance companies will not be required to apply Ind AS for preparation of their financial statements either voluntarily or mandatorily.

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