Query

IAS => Issued by International Accounting Standard Committee (IASC) total 41 IAS.

New body developed for IFRS which is called International Accounting Standard Boards (IASB)

IASB adopted all IAS issued by with same series i.e. IAS 1, IAS 2, ... etc. and issued new standard with series as IFRS 1, IFRS 2, . . . to IFRS 15.

India didnt adopted all these Standard rather gone for convergence and issued standard in the following series

For IAS series i.e. IAS 1 is IND AS 1, IAS 2 is IND AS 2 and so on.

For IFRS Series i.e. IFRS 1 is IND AS 101, IFRS 2 is IND AS 102 and so on.

And there is our normal AS same as was earlier.

For exam perspective we have to study difference AS and respective IND AS and

Difference between IND AS and IFRS & IAS.