IND AS list
IND AS list
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.