As, indian as, ifrs, gaap

1. These are issued by ICAI.

2. These are converged Accounting Standards (date of application not yet notified). These are available at MCA website. Some are adopted from AS issued by ICAI. Some are drafted afresh in lines of IFRS/IAS

3. IFRS - International Financial Reporting Standards

4. IAS - International Accounting Standards - These are prior to IFRS. 

IAS were issued between 1973 and 2001 by the Board of the International Accounting Standards Committee (IASC). On April 1, 2001, the new International Accounting Standards Board took over from the IASC the responsibility for setting International Accounting Standards. During its first meeting the new Board adopted existing IAS and Standing Interpretations Committee standards (SICs). The IASB has continued to develop standards calling the new standardsInternational Financial Reporting Standards (IFRS).

5. GAAP stands for Generally Accepted Accounting Principles. Each country will have its own GAAP. 

Infosys will prepare Financials based on AS issued by ICAI and Indian Accounting Standards are not yet notified. It will also prepare financials based on US GAAP to meet US - SEC requirement.