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Indian Accounting Standards - Ind AS 

[Updated as on February 20, 2023]


Conceptual Framework Under Indian Accounting Standards (Ind AS )

Framework for the Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards

Indian Accounting Standards (Ind AS ): An Overview (Revised 2021)

Amendment Notifications for Ind AS 

Indian Accounting Standards (Ind AS): Disclosures Checklist
(Revised November 2022)


Indian Accounting Standards (IndAS)

IndAS No. Ind AS Description PDF downloads
Standard Educational Material
Ind AS 101 First-time Adoption of Indian Accounting Standards Ind AS  Educational Material
Ind AS 102 Share-based Payment Ind AS   
Ind AS 103 Business Combinations Ind AS  Educational Material
Ind AS 104 Insurance Contracts Ind AS   
Ind AS 105 Non-current Assets Held for Sale and Discontinued Operations Ind AS  Educational Material
Ind AS 106 Exploration for and Evaluation of Mineral Resources Ind AS   
Ind AS 107 Financial Instruments: Disclosures Ind AS   
Ind AS 108 Operating Segments Ind AS  Educational Material
Ind AS 109 Financial Instruments Ind AS   
Ind AS 110 Consolidated Financial Statements Ind AS  Educational Material
Ind AS 111 Joint Arrangements Ind AS  Educational Material
Ind AS 112 Disclosure of Interests in Other Entities Ind AS   
Ind AS 113 Fair Value Measurement Ind AS   
Ind AS 114 Regulatory Deferral Accounts Ind AS   
Ind AS 115 Revenue from Contracts with Customers Ind AS  Educational Material
Ind AS 116 Leases Ind AS  Educational Material
Ind AS 1 Presentation of Financial Statements Ind AS  Educational Material (Revised 2016)
Ind AS 2 Inventories Ind AS  Educational Material (Revised 2016)
Ind AS 7 Statement of Cash Flows Ind AS  Educational Material (Revised 2016)
Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors Ind AS  Educational Material
Ind AS 10 Events after the Reporting Period Ind AS  Educational Material
Ind AS 12 Income Taxes Ind AS   
Ind AS 16 Property, Plant and Equipment Ind AS  Educational Material
Ind AS 19 Employee Benefits Ind AS   
Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance Ind AS  Educational Material
Ind AS 21 The Effects of Changes in Foreign Exchange Rates Ind AS   
Ind AS 23 Borrowing Costs Ind AS  Educational Material
Ind AS 24 Related Party Disclosures Ind AS   
Ind AS 27 Separate Financial Statements Ind AS  Educational Material
Ind AS 28 Investments in Associates and Joint Ventures Ind AS 
Ind AS 29 Financial Reporting in Hyperinflationary Economies Ind AS   
Ind AS 32 Financial Instruments: Presentation Ind AS   
Ind AS 33 Earnings per Share Ind AS   
Ind AS 34 Interim Financial Reporting Ind AS  Educational Material
Ind AS 36 Impairment of Assets Ind AS   
Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets Ind AS  Educational Material
Ind AS 38 Intangible Assets Ind AS  Educational Material
Ind AS 40 Investment Property Ind AS   
Ind AS 41 Agriculture Ind AS  Educational Material


Amendment Notifications for Ind AS :

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