These are the near final Indian Accounting Standards (Ind ASs) finalised by the Council of the ICAI and sent to the National Advisory Committee on Accounting Standards (NACAS). These are subject to any changes, which may be made by the Government before their notification. Any changes in the Ind AS vis. a vis. corresponding IAS/IFRS are given in Appendix 1 appearing at the end of each Ind AS.

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

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