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    List of Accounting Standards

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    Raghava Jinka
    This document lists accounting standards for India. It includes 35 IndAS standards covering topics like financial statements, inventories, cash flows, taxes, employee benefits, borrowing costs, impairments and more. The earlier list includes 29 Accounting Standards (AS) on similar topics. Both sets of standards provide requirements for preparing and presenting financial statements in India.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    List of Accounting Standards

    Uploaded by

    Raghava Jinka
    102 views2 pages
    This document lists accounting standards for India. It includes 35 IndAS standards covering topics like financial statements, inventories, cash flows, taxes, employee benefits, borrowing costs, impairments and more. The earlier list includes 29 Accounting Standards (AS) on similar topics. Both sets of standards provide requirements for preparing and presenting financial statements in India.

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    List of ac

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    This document lists accounting standards for India. It includes 35 IndAS standards covering topics like financial statements, inventories, cash flows, taxes, employee benefits, borrowing costs, impairments and more. The earlier list includes 29 Accounting Standards (AS) on similar topics. Both sets of standards provide requirements for preparing and presenting financial statements in India.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    102 views2 pages

    List of Accounting Standards

    Uploaded by

    Raghava Jinka
    This document lists accounting standards for India. It includes 35 IndAS standards covering topics like financial statements, inventories, cash flows, taxes, employee benefits, borrowing costs, impairments and more. The earlier list includes 29 Accounting Standards (AS) on similar topics. Both sets of standards provide requirements for preparing and presenting financial statements in India.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 2

    List of Accounting Standards

    • AS 1 Disclosure of Accounting Policies


    • AS 2 Valuation of Inventories
    • AS 3 Cash Flow Statements
    • AS 4 Contingencies and Events Occurring After Balance Sheet Date
    • AS 5 Net profit or Loss for the period, Prior Period Items and Changes in Accounting Policies
    • AS 7 Construction Contracts
    • AS 9 Revenue Recognition
    • AS 10 Property, Plant and Equipment
    • AS 11 The Effects of Changes in Foreign Exchange Rates
    • AS 12 Government Grants
    • AS 13 Accounting for Investments
    • AS 14 Accounting for Amalgamations
    • AS 15 Employee Benefits
    • AS 16 Borrowing Costs
    • AS 17 Segment Reporting
    • AS 18 Related Party Disclosures
    • AS 19 Leases
    • AS 20 Earnings Per Share
    • AS 21 Consolidated Financial Statements
    • AS 22 Accounting for Taxes on Income
    • AS 23 Accounting for Investments in Associates
    • AS 24 Discontinuing Operations
    • AS 25 Interim Financial Reporting
    • AS 26 Intangible Assets
    • AS 27 Financial Reporting of Interests in Joint Ventures
    • AS 28 Impairment of Assets
    • AS 29 Provisions, Contingent Liabilities and Contingent Assets

    List of IndAs

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

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