The following are the New/Revised Ind ASs (Post February, 2011) corresponding to the new/revised IFRSs issued by the IASB after finalisation of 35 Ind ASs hosted on the MCA’s website. These Ind ASs have been finalised by the Council of the ICAI and sent to the National Advisory Committee on Accounting Standards (NACAS) for its consideration. These are subject to any changes, which may be made by the Government before their notification.
- Draft of Indian Accounting Standard (Ind AS) 110 corresponding to IFRS 10, Consolidated Financial Statements.
- Draft of Indian Accounting Standard (Ind AS) 111 corresponding to IFRS 11, Joint Arrangements.
- Draft of Indian Accounting Standard (Ind AS) 112 corresponding to IFRS 12, Disclosures of Interests in Other Entities.
- Draft of Indian Accounting Standard (Ind AS) 113 corresponding to IFRS 13, Fair Value Measurement.
- Draft of Indian Accounting Standard (Ind AS) 19 (as amended) corresponding to IAS 19, Employee Benefits (as amended).
- Draft of Indian Accounting Standard (Ind AS) 27 (as amended) (Corresponding to IAS 27) (as amended in 2011) ‘Separate Financial Statements’.
- Draft of Indian Accounting Standard (Ind AS) 28 (as amended) (Corresponding to IAS 28) (as amended in 2011) ‘Investments in Associates and Joint Ventures’
- Draft of Amendment to Ind AS 1 (corresponding to amendments to IAS 1) ‘Presentation of Financial Statements’
- Draft of Amendments to Ind AS 12 (corresponding to amendments to IAS 12) ‘Income Taxes’
- Draft of Amendments to Ind AS 101 (corresponding to amendments to IFRS 1) ‘First time Adoption of Indian Accounting Standards’
- Draft of Amendment to Ind AS 107 (corresponding to amendments to IFRS 7) ‘Financial Instruments: Disclosures’
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