Accounting Standards

The Indian Accounting Standards (Ind AS), as notified under section 133 of the Companies Act 2013, have been formulated keeping the Indian economic & legal environment in view and with a view to converge with IFRS Standards, as issued by and copyright of which is held by the IFRS Foundation.

Notwithstanding anything contained in the above para, Ind AS notified under the Companies Act 2013 are governed by the provisions of Indian Copyright Act, 1957 and the copyright in Ind AS vests in Government of India.

Reference No Description
Ind AS 101 First-time Adoption of Indian Accounting Standards | 362 KB
Ind AS 102 Share-based Payment | 359 KB
Ind AS 103 Business Combinations | 539 KB
Ind AS 104 Insurance Contracts | 263 KB
Ind AS 105 Non-current Assets Held for Sale and Discontinued Operations | 220 KB
Ind AS 106 Exploration for and Evaluation of Mineral Resources | 124 KB
Ind AS 107 Financial Instruments Disclosures | 381 KB
Ind AS 108 Operating Segments | 173 KB
Ind AS 109 Financial Instruments | 1 MB
Ind AS 110 Consolidated Financial Statements | 366 KB
Ind AS 111 Joint Arrangements | 237 KB
Ind AS 112 Disclosure of Interests in Other Entities | 234 KB
Ind AS 113 Fair Value Measurement | 378 KB
Ind AS 114 Regulatory Deferral Accounts | 214 KB
Ind AS 115 Revenue from Contracts with Customers | 520 KB
Ind AS 116 Leases | 356 KB
Ind AS 1 Presentation of Financial Statements | 427 KB
Ind AS 2 Inventories | 162 KB
Ind AS 7 Statement of Cash Flows | 187 KB
Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors | 204 KB
Ind AS 10 Events after the reporting period | 792 KB
Ind AS 12 Income Taxes | 337 KB
Ind AS 16 Property, Plant and Equipment | 287 KB
Ind AS 19 Employee Benefits | 428 KB
Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance | 160 KB
Ind AS 21 The Effects of Changes in Foreign Exchange Rates | 233 KB
Ind AS 23 Borrowing Costs | 158 KB
Ind AS 24 Related Party Disclosures | 172 KB
Ind AS 27 Separate Financial Statements | 152 KB
Ind AS 28 Investments in Associates and Joint Ventures | 225 KB
Ind AS 29 Financial Reporting in Hyperinflationary Economies | 175 KB
Ind AS 32 Financial Instruments Presentation | 328 KB
Ind AS 33 Earnings per Share | 238 KB
Ind AS 34 Interim Financial Reporting | 202 KB
Ind AS 36 Impairment of Assets | 391 KB
Ind AS 37 Provisions, Contingent Liabilities and Contingents Assets | 289 KB
Ind AS 38 Intangible Assets | 312 KB
Ind AS 40 Investment Property | 213 KB
Ind AS 41 Agriculture | 396 KB
Reference No Description
Ind AS 101 First-time Adoption of Indian Accounting Standards | 455 KB
Ind AS 102 Share-based Payment | 412 KB
Ind AS 103 Business Combinations | 521 KB
Ind AS 104 Insurance Contracts | 322 KB
Ind AS 105 Non-current Assets Held for Sale and Discontinued Operations | 364 KB
Ind AS 106 Exploration for and Evaluation of Mineral Resources | 132 KB
Ind AS 107 Financial Instruments: Disclosures | 525 KB
Ind AS 108 Operating Segments | 262 KB
Ind AS 109 Financial Instruments | 1 MB
Ind AS 110 Consolidated Financial Statements | 606 KB
Ind AS 111 Joint Arrangements | 479 KB
Ind AS 112 Disclosure of Interests in Other Entities | 464 KB
Ind AS 113 Fair Value Measurement | 367 KB
Ind AS 114 Regulatory Deferral Accounts | 371 KB
Ind AS 115 Revenue from Contracts with Customers | 83 KB
Ind AS 1 Presentation of Financial Statements | 511 KB
Ind AS 2 Inventories | 165 KB
Ind AS 7 Statement of Cash Flows | 269 KB
Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors | 274 KB
Ind AS 10 Events after the Reporting Period | 643 KB
Ind AS 11 Construction Contracts | 587 KB
Ind AS 12 Income Taxes | 471 KB
Ind AS 16 Property, Plant and Equipment | 433 KB
Ind AS 17 Leases | 531 KB
Ind AS 18 Revenue | 562 KB
Ind AS 19 Employee Benefits | 781 KB
Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance | 310 KB
Ind AS 21 The Effects of Changes in Foreign Exchange Rates | 281 KB
Ind AS 23 Borrowing Costs | 142 KB
Ind AS 24 Related Party Disclosures | 262 KB
Ind AS 27 Separate Financial Statements | 145 KB
Ind AS 28 Investments in Associates and Joint Ventures | 262 KB
Ind AS 29 Financial Reporting in Hyperinflationary Economies | 245 KB
Ind AS 32 Financial Instruments: Presentation | 406 KB
Ind AS 33 Earnings per Share | 316 KB
Ind AS 34 Interim Financial Reporting | 288 KB
Ind AS 36 Impairment of Assets | 642 KB
Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets | 428 KB
Ind AS 38 Intangible Assets | 471 KB
Ind AS 40 Investment Property | 355 KB
Ind AS 41 Agriculture | 352 KB
Reference No Description
Ind AS 101 First-time Adoption of Indian Accounting Standards | 1 MB
Ind AS 102 Share-based Payment | 983 KB
Ind AS 103 Business Combinations | 1 MB
Ind AS 104 Insurance Contracts | 657 KB
Ind AS 105 Non-current Assets Held for Sale and Discontinued Operations | 623 KB
Ind AS 106 Exploration for and Evaluation of Mineral Resources | 169 KB
Ind AS 107 Financial Instruments Disclosures | 366 KB
Ind AS 108 Operating Segments | 215 KB
Ind AS 109 Financial Instruments | 1 MB
Ind AS 110 Consolidated Financial Statements | 464 KB
Ind AS 111 Joint Arrangements | 310 KB
Ind AS 112 Disclosure of Interests in Other Entities | 321 KB
Ind AS 113 Fair Value Measurement | 421 KB
Ind AS 114 Regulatory Deferral Accounts | 287 KB
Ind AS 115 Revenue from Contracts with Customers | 644 KB
Ind AS 116 Leases | 609 KB
Ind AS 1 Presentation of Financial Statements | 532 KB
Ind AS 2 Inventories | 184 KB
Ind AS 7 Statement of Cash Flows | 222 KB
Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors | 404 KB
Ind AS 10 Events after the reporting period | 480 KB
Ind AS 12 Income Taxes | 395 KB
Ind AS 16 Property, Plant and Equipment | 307 KB
Ind AS 19 Employee Benefits | 536 KB
Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance | 183 KB
Ind AS 21 The Effects of Changes in Foreign Exchange Rates | 256 KB
Ind AS 23 Borrowing Costs | 182 KB
Ind AS 24 Related Party Disclosures | 199 KB
Ind AS 27 Separate Financial Statements | 170 KB
Ind AS 28 Investments in Associates and Joint Ventures | 318 KB
Ind AS 29 Financial Reporting in Hyperinflationary Economies | 193 KB
Ind AS 32 Financial Instruments Presentation | 378 KB
Ind AS 33 Earnings per Share | 261 KB
Ind AS 34 Interim Financial Reporting | 197 KB
Ind AS 36 Impairment of Assets | 441 KB
Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets | 550 KB
Ind AS 38 Intangible Assets | 332 KB
Ind AS 40 Investment Property | 271 KB
Ind AS 41 Agriculture | 274 KB
Reference No Description
Ind AS 32 Financial Instruments Presentation | 328 KB
Reference No Description
Ind AS 41 Indian Accounting Standard (Ind AS) 41 | 204 KB
Ind AS 40 Indian Accounting Standard (Ind AS) 40 | 234 KB
Ind AS 38 Indian Accounting Standard (Ind AS) 38 | 311 KB
Ind AS 37 Indian Accounting Standard (Ind AS) 37 | 265 KB
Ind AS 36 Indian Accounting Standard (Ind AS) 36 | 372 KB
Ind AS 34 Indian Accounting Standard (Ind AS) 34 | 206 KB
Ind AS 33 Indian Accounting Standard (Ind AS) 33 | 239 KB
Ind AS 32 Indian Accounting Standard (Ind AS) 32 | 262 KB
Ind AS 29 Indian Accounting Standard (Ind AS) 29 | 1 MB
Ind AS 28 Indian Accounting Standard (Ind AS) 28 | 181 KB
Ind AS 27 Indian Accounting Standard (Ind AS) 27 | 152 KB
Ind AS 24 Indian Accounting Standard (Ind AS) 24 | 181 KB
Ind AS 23 Indian Accounting Standard (Ind AS) 23 | 156 KB
Ind AS 21 Indian Accounting Standard (Ind AS) 21 | 215 KB
Ind AS 20 Indian Accounting Standard (Ind AS) 20 | 185 KB
Ind AS 19 Indian Accounting Standard (Ind AS) 19 | 400 KB
Ind AS 17 Indian Accounting Standard (Ind AS) 17 | 262 KB
Ind AS 16 Indian Accounting Standard (Ind AS) 16 | 259 KB
Ind AS 12 Indian Accounting Standard (Ind AS) 12 | 346 KB
Ind AS 10 Indian Accounting Standard (Ind AS) 10 | 213 KB
Ind AS 8 Indian Accounting Standard (Ind AS) 8 | 193 KB
Ind AS 7 Indian Accounting Standard (Ind AS) 7 | 180 KB
Ind AS 2 Indian Accounting Standard (Ind AS) 2 | 203 KB
Ind AS 1 Indian Accounting Standard (Ind AS) 1 | 356 KB
Ind AS 115 Indian Accounting Standard (Ind AS) 115 | 520 KB
Ind AS 114 Indian Accounting Standard (Ind AS) 114 | 233 KB
Ind AS 113 Indian Accounting Standard (Ind AS) 113 | 387 KB
Ind AS 112 Indian Accounting Standard (Ind AS) 112 | 223 KB
Ind AS 111 Indian Accounting Standard (Ind AS) 111 | 224 KB
Ind AS 110 Indian Accounting Standard (Ind AS) 110 | 344 KB
Ind AS 109 Indian Accounting Standard (Ind AS) 109 | 1 MB
Ind AS 108 Indian Accounting Standard (Ind AS) 108 | 169 KB
Ind AS 107 Indian Accounting Standard (Ind AS) 107 | 344 KB
Ind AS 106 Indian Accounting Standard (Ind AS) 106 | 139 KB
Ind AS 105 Indian Accounting Standard (Ind AS) 105 | 231 KB
Ind AS 104 Indian Accounting Standard (Ind AS) 104 | 263 KB
Ind AS 103 Indian Accounting Standard (Ind AS) 103 | 338 KB
Ind AS 102 Indian Accounting Standard (Ind AS) 102 | 353 KB
Ind AS 101 Indian Accounting Standard (Ind AS) 101 | 363 KB
Reference No Description
Ind AS 101 First-time Adoption of Indian Accounting Standards | 455 KB
Ind AS 102 Share-based Payment | 386 KB
Ind AS 103 Business Combinations | 521 KB
Ind AS 104 Insurance Contracts | 322 KB
Ind AS 105 Non-current Assets Held for Sale and Discontinued Operations | 364 KB
Ind AS 106 Exploration for and Evaluation of Mineral Resources | 132 KB
Ind AS 107 Financial Instruments: Disclosures | 525 KB
Ind AS 108 Operating Segments | 262 KB
Ind AS 109 Financial Instruments | 1 MB
Ind AS 110 Consolidated Financial Statements | 606 KB
Ind AS 111 Joint Arrangements | 479 KB
Ind AS 112 Disclosure of Interests in Other Entities | 464 KB
Ind AS 113 Fair Value Measurement | 367 KB
Ind AS 114 Regulatory Deferral Accounts | 371 KB
Ind AS 115 Revenue from Contracts with Customers | 83 KB
Ind AS 1 Presentation of Financial Statements | 509 KB
Ind AS 2 Inventories | 165 KB
Ind AS 7 Statement of Cash Flows | 262 KB
Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors | 274 KB
Ind AS 10 Events after the Reporting Period | 643 KB
Ind AS 11 Construction Contracts | 587 KB
Ind AS 12 Income Taxes | 471 KB
Ind AS 16 Property, Plant and Equipment | 433 KB
Ind AS 17 Leases | 531 KB
Ind AS 18 Revenue | 562 KB
Ind AS 19 Employee Benefits | 781 KB
Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance | 310 KB
Ind AS 21 The Effects of Changes in Foreign Exchange Rates | 281 KB
Ind AS 23 Borrowing Costs | 142 KB
Ind AS 24 Related Party Disclosures | 262 KB
Ind AS 27 Separate Financial Statements | 145 KB
Ind AS 28 Investments in Associates and Joint Ventures | 262 KB
Ind AS 29 Financial Reporting in Hyperinflationary Economies | 245 KB
Ind AS 32 Financial Instruments: Presentation | 406 KB
Ind AS 33 Earnings per Share | 316 KB
Ind AS 34 Interim Financial Reporting | 288 KB
Ind AS 36 Impairment of Assets | 642 KB
Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets | 428 KB
Ind AS 38 Intangible Assets | 470 KB
Ind AS 40 Investment Property | 355 KB
Ind AS 41 Agriculture | 352 KB
Reference No Description
Ind AS 101 First-time Adoption of Indian Accounting Standards | 354 KB
Ind AS 102 Share-based Payment | 359 KB
Ind AS 103 Business Combinations | 401 KB
Ind AS 104 Insurance Contracts | 263 KB
Ind AS 105 Non-current Assets Held for Sale and Discontinued Operations | 220 KB
Ind AS 106 Exploration for and Evaluation of Mineral Resources | 124 KB
Ind AS 107 Financial Instruments Disclosures | 381 KB
Ind AS 108 Operating Segments | 173 KB
Ind AS 109 Financial Instruments | 1 MB
Ind AS 110 Consolidated Financial Statements | 366 KB
Ind AS 111 Joint Arrangements | 237 KB
Ind AS 112 Disclosure of Interests in Other Entities | 234 KB
Ind AS 113 Fair Value Measurement | 378 KB
Ind AS 114 Regulatory Deferral Accounts | 214 KB
Ind AS 115 Revenue from Contracts with Customers | 520 KB
Ind AS 116 Leases | 356 KB
Ind AS 1 Presentation of Financial Statements | 334 KB
Ind AS 2 Inventories | 162 KB
Ind AS 7 Statement of Cash Flows | 187 KB
Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors | 204 KB
Ind AS 10 Events after the reporting period | 792 KB
Ind AS 12 Income Taxes | 346 KB
Ind AS 16 Property, Plant and Equipment | 265 KB
Ind AS 19 Employee Benefits | 428 KB
Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance | 160 KB
Ind AS 21 The Effects of Changes in Foreign Exchange Rates | 233 KB
Ind AS 23 Borrowing Costs | 158 KB
Ind AS 24 Related Party Disclosures | 172 KB
Ind AS 27 Separate Financial Statements | 152 KB
Ind AS 28 Investments in Associates and Joint Ventures | 225 KB
Ind AS 29 Financial Reporting in Hyperinflationary Economies | 175 KB
Ind AS 33 Earnings per Share | 238 KB
Ind AS 34 Interim Financial Reporting | 202 KB
Ind AS 36 Impairment of Assets | 391 KB
Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets | 279 KB
Ind AS 38 Intangible Assets | 312 KB
Ind AS 40 Investment Property | 213 KB
Ind AS 41 Agriculture | 207 KB
Reference No Description
Ind AS 101 First-time Adoption of Indian Accounting Standards | 14 MB
Ind AS 102 Share-based Payment | 334 KB
Ind AS 103 Business Combinations | 361 KB
Ind AS 104 Insurance Contracts | 218 KB
Ind AS 105 Non-current Assets Held for Sale and Discontinued Operations | 199 KB
Ind AS 106 Exploration for and Evaluation of Mineral Resources | 105 KB
Ind AS 107 Financial Instruments Disclosures | 355 KB
Ind AS 108 Operating Segments | 151 KB
Ind AS 109 Financial Instruments | 1 MB
Ind AS 110 Consolidated Financial Statements | 348 KB
Ind AS 111 Joint Arrangements | 217 KB
Ind AS 112 Disclosure of Interests in Other Entities | 214 KB
Ind AS 113 Fair Value Measurement | 358 KB
Ind AS 114 Regulatory Deferral Accounts | 191 KB
Ind AS 115 Revenue from Contracts with Customers | 499 KB
Ind AS 116 Leases | 324 KB
Ind AS 1 Presentation of Financial Statements | 286 KB
Ind AS 2 Inventories | 152 KB
Ind AS 7 Statement of Cash Flows | 165 KB
Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors | 173 KB
Ind AS 10 Events after the Reporting Period | 149 KB
Ind AS 12 Income Taxes | 335 KB
Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance | 149 KB
Ind AS 21 The Effects of Changes in Foreign Exchange Rates | 213 KB
Ind AS 23 Borrowing Costs | 139 KB
Ind AS 24 Related Party Disclosures | 156 KB
Ind AS 27 Separate Financial Statements | 135 KB
Ind AS 28 Investments in Associates and Joint Ventures | 213 KB
Ind AS 29 Financial Reporting in Hyperinflationary Economies | 165 KB
Ind AS 32 Financial Instruments Presentation | 309 KB
Ind AS 33 Earnings per Share | 230 KB
Ind AS 34 Interim Financial Reporting | 185 KB
Ind AS 36 Impairment of Assets | 373 KB
Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets | 263 KB
Ind AS 38 Intangible Assets | 306 KB
Ind AS 40 Investment Property | 204 KB
Ind AS 41 Agriculture | 189 KB
Ind AS 16 Property, Plant and Equipment | 245 KB
Ind AS 19 Employee Benefits | 411 KB