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Near Final Indian Accounting Standards (IND ASs)

Posted on 14 January 2011,    
 20211    Share  Report

Near Final Indian Accounting Standards (IND ASs)


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 Paymen
  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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