- Supported Devices
- Mobile
- Updated
- May 14,2019
- Size
- 2.51 MB
- Age
- Everyone
- Release Date
-
- Description
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Indian Accounting Standards (abbreviated as India AS) are a set of accounting standards notified by the Ministry of Corporate Affairs which are converged with International Financial Reporting Standards (IFRS). These accounting standards are formulated by Accounting Standards Board of Institute of Chartered Accountants of India.
The basic objective of Accounting Standards is to remove variations in the treatment of several accounting aspects and to bring about standardization in presentation. They intent to harmonize the diverse accounting policies followed in the preparation and presentation of financial statements by different reporting enterprises so as to facilitate intra-firm and inter-firm comparison.
35 Indian Accounting Standards Included are
- 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
- 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
App Features-
- Complete 'Indian Accounting Standards' in digital format. Doesn't require internet connection to view them
- View data section wise / Chapter wise (Data updated as of 6 December 2014 )
- Advanced User friendly Search for any keyword within section/chapter
Ministry of Corporate Affairs Website : http://www.mca.gov.in/MinistryV2/standards.html
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