IND AS converged with ifrs....

Ind AS converged with IFRS

 

 
 
.

  • 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



  • 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 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 and Errors



  • Ind AS 10 Events after the Reporting Period 



  • Ind AS 11 Construction Contracts 



  • Ind AS 12 Income Taxes 



  • Ind AS 16 Property, Plant and Equipment 



  • Ind AS 17 Leases 



  • Ind AS 18 Revenue



  • Ind AS 19 Employee Benefits 



  • Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance 



  • 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 Consolidated and Separate Financial Statements 



  • Ind AS 28 Investments in Associates 



  • Ind AS 29 Financial Reporting in Hyperinflationary Economies 



  • Ind AS 31 Interests in Joint Ventures 



  • 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 39 Financial Instruments: Recognition and Measurement 



  • Ind AS 40 Investment Property       
Source : https://www.icai.org/post.html?post_id=6856

 

Replies (2)

many many thanks

Hi,

 

can you pls let me know which IND-AS are applicable for insurance industry, and whther IFRS and IND-AS are similar.

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