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CA Vishnu Ram
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Enlightened
Asked: 2022-03-15T13:16:45+05:30 In:

How may Ind AS have been issued till date?

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How may Ind AS have been issued till date?
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    1. Enlightened Chartered Accountant

      As of the latest notifications, a total of 41 Indian Accounting Standards (Ind AS) have been issued. These standards are designed to converge with International Financial Reporting Standards (IFRS) and cover a wide range of topics: Ind AS No. Title of Standard Ind AS 1 Presentation of Financial StatRead more

      As of the latest notifications, a total of 41 Indian Accounting Standards (Ind AS) have been issued. These standards are designed to converge with International Financial Reporting Standards (IFRS) and cover a wide range of topics:

      Ind AS No. Title of Standard
      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 & Errors
      Ind AS 10 Events after the Reporting Period
      Ind AS 12 Income Taxes
      Ind AS 16 Property, Plant and Equipment
      Ind AS 19 Employee Benefits
      Ind AS 20 Accounting for Government Grants and Disclosure
      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 Hyperinflationary Economies
      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 40 Investment Property
      Ind AS 41 Agriculture
      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 (Transitional Standard – will be replaced by Ind AS 117 once notified)
      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 109 Financial Instruments
      Ind AS 110 Consolidated Financial Statements
      Ind AS 111 Joint Arrangements
      Ind AS 112 Disclosure of Interests 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 116 Leases
      See less
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