ifrs and ias

there is no such differences in these two, however there are some carve in and carve out in certain IAS like Ind As 103, 16 etc. rest are same in both.

accounting standard are the guidelines issued by icai for the purpose of maintain and doing systematic accounting .while ind as is the conversion of international financial reporting standard that is globally accepted standard but india convert IFRS according to its own requirement that is called IND AS

ICAI is a member of IASB who issued IFRS so indirectly ICAI also have contributed in IFRS and to compete globally ICAI has adopted the same with the name Ind as