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ACTS & RULES

  • Home >
  • Acts & Rules >
  • Accounting Standards
  • Companies Act
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  • Chartered Accountants Act,1949
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  • Accounting Standards
  • Other Circulars

Accounting Standards

The Indian Accounting Standards (Ind AS), as notified under section 133 of the Companies Act 2013, have been formulated keeping the Indian economic & legal environment in view and with a view to converge with IFRS Standards, as issued by and copyright of which is held by the IFRS Foundation.

Notwithstanding anything contained in the above para, Ind AS notified under the Companies Act 2013 are governed by the provisions of Indian Copyright Act, 1957 and the copyright in Ind AS vests in Government of India.

A. Accounting Standards as on 01.04.2017
Reference No Description
AS 1 pdf Disclosure of Accounting Policies(57kb)
AS 2 pdf Valuation of Inventories(57kb)
AS 3 pdf Cash Flow Statements(57kb)
AS 4 pdf Contingencies and Events Occurring After the Balance Sheet Date(57kb)
AS 5 pdf Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies(57kb)
AS 6 pdf Depreciation Accounting(57kb)
AS 7 pdf Construction Contracts(57kb)
AS 9 pdf Revenue Recognition(57kb)
AS 10 pdf Property, Plant and Equipment(57kb)
AS 11 pdf The Effects of Changes in Foreign Exchange Rates(57kb)
AS 12 pdf Accounting for Government Grants(57kb)
AS 13 pdf Accounting for Investments(57kb)
AS 14 pdf Accounting for Amalgamations(57kb)
AS 15 pdf Employee Benefits(57kb)
AS 16 pdf Borrowing Costs(57kb)
AS 17 pdf Segment Reporting(57kb)
AS 18 pdf Related Party Disclosures(57kb)
AS 19 pdf Leases(57kb)
AS 20 pdf Earnings Per Share(57kb)
AS 21 pdf Consolidated Financial Statements(57kb)
AS 22 pdf Accounting for Taxes on Income(57kb)
AS 23 pdf Accounting for Investments in Associates in Consolidated Financial Statements(57kb)
AS 24 pdf Discontinuing Operations(57kb)
AS 25 pdf Interim Financial Reporting(57kb)
AS 26 pdf Intangible Assets(57kb)
AS 27 pdf Financial Reporting of Interests in Joint Ventures(57kb)
AS 28 pdf Impairment of Assets(57kb)
AS 29 pdf Provisions, Contingent Liabilities and Contingent Assets(57kb)
B. Indian Accounting Standards (IND-AS) as on 01.04.2016
Reference No Description
Ind AS 101 pdf First-time Adoption of Indian Accounting Standards(57kb)
Ind AS 102 pdf Share-based Payment(57kb)
Ind AS 103 pdf Business Combinations(57kb)
Ind AS 104 pdf Insurance Contracts(57kb)
Ind AS 105 pdf Non-current Assets Held for Sale and Discontinued Operations(57kb)
Ind AS 106 pdf Exploration for and Evaluation of Mineral Resources(57kb)
Ind AS 107 pdf Financial Instruments: Disclosures(57kb)
Ind AS 108 pdf Operating Segments(57kb)
Ind AS 109 pdf Financial Instruments(57kb)
Ind AS 110 pdf Consolidated Financial Statements(57kb)
Ind AS 111 pdf Joint Arrangements(57kb)
Ind AS 112 pdf Disclosure of Interests in Other Entities(57kb)
Ind AS 113 pdf Fair Value Measurement(57kb)
Ind AS 114 pdf Regulatory Deferral Accounts(57kb)
Ind AS 115 pdf Revenue from Contracts with Customers(57kb)
Ind AS 1 pdf Presentation of Financial Statements(57kb)
Ind AS 2 pdf Inventories(57kb)
Ind AS 7 pdf Statement of Cash Flows(57kb)
Ind AS 8 pdf Accounting Policies, Changes in Accounting Estimates and Errors(57kb)
Ind AS 10 pdf Events after the Reporting Period(57kb)
Ind AS 11 pdf Construction Contracts (57kb)
Ind AS 12 pdf Income Taxes(57kb)
Ind AS 16 pdf Property, Plant and Equipment(57kb)
Ind AS 17 pdf Leases(57kb)
Ind AS 18 pdf Revenue (57kb)
Ind AS 19 pdf Employee Benefits(57kb)
Ind AS 20 pdf Accounting for Government Grants and Disclosure of Government Assistance(57kb)
Ind AS 21 pdf The Effects of Changes in Foreign Exchange Rates(57kb)
Ind AS 23 pdf Borrowing Costs(57kb)
Ind AS 24 pdf Related Party Disclosures(57kb)
Ind AS 27 pdf Separate Financial Statements(57kb)
Ind AS 28 pdf Investments in Associates and Joint Ventures(57kb)
Ind AS 29 pdf Financial Reporting in Hyperinflationary Economies(57kb)
Ind AS 32 pdf Financial Instruments: Presentation(57kb)
Ind AS 33 pdf Earnings per Share(57kb)
Ind AS 34 pdf Interim Financial Reporting(57kb)
Ind AS 36 pdf Impairment of Assets(57kb)
Ind AS 37 pdf Provisions, Contingent Liabilities and Contingent Assets(57kb)
Ind AS 38 pdf Intangible Assets(57kb)
Ind AS 40 pdf Investment Property(57kb)
Ind AS 41 pdf Agriculture(57kb)
C. Indian Accounting Standards (IND-AS) as on 01.04.2017
Reference No Description
Ind AS 101 pdf First-time Adoption of Indian Accounting Standards(57kb)
Ind AS 102 pdf Share-based Payment(57kb)
Ind AS 103 pdf Business Combinations(57kb)
Ind AS 104 pdf Insurance Contracts(57kb)
Ind AS 105 pdf Non-current Assets Held for Sale and Discontinued Operations(57kb)
Ind AS 106 pdf Exploration for and Evaluation of Mineral Resources(57kb)
Ind AS 107 pdf Financial Instruments: Disclosures(57kb)
Ind AS 108 pdf Operating Segments(57kb)
Ind AS 109 pdf Financial Instruments(57kb)
Ind AS 110 pdf Consolidated Financial Statements(57kb)
Ind AS 111 pdf Joint Arrangements(57kb)
Ind AS 112 pdf Disclosure of Interests in Other Entities(57kb)
Ind AS 113 pdf Fair Value Measurement(57kb)
Ind AS 114 pdf Regulatory Deferral Accounts(57kb)
Ind AS 115 pdf Revenue from Contracts with Customers(57kb)
Ind AS 1 pdf Presentation of Financial Statements(57kb)
Ind AS 2 pdf Inventories(57kb)
Ind AS 7 pdf Statement of Cash Flows(57kb)
Ind AS 8 pdf Accounting Policies, Changes in Accounting Estimates and Errors(57kb)
Ind AS 10 pdf Events after the Reporting Period(57kb)
Ind AS 11 pdf Construction Contracts (57kb)
Ind AS 12 pdf Income Taxes(57kb)
Ind AS 16 pdf Property, Plant and Equipment(57kb)
Ind AS 17 pdf Leases(57kb)
Ind AS 18 pdf Revenue (57kb)
Ind AS 19 pdf Employee Benefits(57kb)
Ind AS 20 pdf Accounting for Government Grants and Disclosure of Government Assistance(57kb)
Ind AS 21 pdf The Effects of Changes in Foreign Exchange Rates(57kb)
Ind AS 23 pdf Borrowing Costs(57kb)
Ind AS 24 pdf Related Party Disclosures(57kb)
Ind AS 27 pdf Separate Financial Statements(57kb)
Ind AS 28 pdf Investments in Associates and Joint Ventures(57kb)
Ind AS 29 pdf Financial Reporting in Hyperinflationary Economies(57kb)
Ind AS 32 pdf Financial Instruments: Presentation(57kb)
Ind AS 33 pdf Earnings per Share(57kb)
Ind AS 34 pdf Interim Financial Reporting(57kb)
Ind AS 36 pdf Impairment of Assets(57kb)
Ind AS 37 pdf Provisions, Contingent Liabilities and Contingent Assets(57kb)
Ind AS 38 pdf Intangible Assets(57kb)
Ind AS 40 pdf Investment Property(57kb)
Ind AS 41 pdf Agriculture(57kb)
D. Indian Accounting Standards (IND-AS) as on 01.04.2018
Reference No Description
Ind AS 41 pdf Indian Accounting Standard (Ind AS) 41(57kb)
Ind AS 40 pdf Indian Accounting Standard (Ind AS) 40(57kb)
Ind AS 38 pdf Indian Accounting Standard (Ind AS) 38(57kb)
Ind AS 37 pdf Indian Accounting Standard (Ind AS) 37(57kb)
Ind AS 36 pdf Indian Accounting Standard (Ind AS) 36(57kb)
Ind AS 34 pdf Indian Accounting Standard (Ind AS) 34(57kb)
Ind AS 33 pdf Indian Accounting Standard (Ind AS) 33(57kb)
Ind AS 32 pdf Indian Accounting Standard (Ind AS) 32(57kb)
Ind AS 29 pdf Indian Accounting Standard (Ind AS) 29(57kb)
Ind AS 28 pdf Indian Accounting Standard (Ind AS) 28(57kb)
Ind AS 27 pdf Indian Accounting Standard (Ind AS) 27(57kb)
Ind AS 24 pdf Indian Accounting Standard (Ind AS) 24(57kb)
Ind AS 23 pdf Indian Accounting Standard (Ind AS) 23(57kb)
Ind AS 21 pdf Indian Accounting Standard (Ind AS) 21(57kb)
Ind AS 20 pdf Indian Accounting Standard (Ind AS) 20(57kb)
Ind AS 19 pdf Indian Accounting Standard (Ind AS) 19(57kb)
Ind AS 17 pdf Indian Accounting Standard (Ind AS) 17(57kb)
Ind AS 16 pdf Indian Accounting Standard (Ind AS) 16(57kb)
Ind AS 12 pdf Indian Accounting Standard (Ind AS) 12(57kb)
Ind AS 10 pdf Indian Accounting Standard (Ind AS) 10(57kb)
Ind AS 8 pdf Indian Accounting Standard (Ind AS) 8(57kb)
Ind AS 7 pdf Indian Accounting Standard (Ind AS) 7(57kb)
Ind AS 2 pdf Indian Accounting Standard (Ind AS) 2(57kb)
Ind AS 1 pdf Indian Accounting Standard (Ind AS) 1(57kb)
Ind AS 115 pdf Indian Accounting Standard (Ind AS) 115 (57kb)
Ind AS 114 pdf Indian Accounting Standard (Ind AS) 114(57kb)
Ind AS 113 pdf Indian Accounting Standard (Ind AS) 113(57kb)
Ind AS 112 pdf Indian Accounting Standard (Ind AS) 112(57kb)
Ind AS 111 pdf Indian Accounting Standard (Ind AS) 111(57kb)
Ind AS 110 pdf Indian Accounting Standard (Ind AS) 110(57kb)
Ind AS 109 pdf Indian Accounting Standard (Ind AS) 109(57kb)
Ind AS 108 pdf Indian Accounting Standard (Ind AS) 108(57kb)
Ind AS 107 pdf Indian Accounting Standard (Ind AS) 107(57kb)
Ind AS 106 pdf Indian Accounting Standard (Ind AS) 106(57kb)
Ind AS 105 pdf Indian Accounting Standard (Ind AS) 105(57kb)
Ind AS 104 pdf Indian Accounting Standard (Ind AS) 104(57kb)
Ind AS 103 pdf Indian Accounting Standard (Ind AS) 103(57kb)
Ind AS 102 pdf Indian Accounting Standard (Ind AS) 102(57kb)
Ind AS 101 pdf Indian Accounting Standard (Ind AS) 101(57kb)
E. INDIAN ACCOUNTING STANDARDS (IND-AS) AS ON 01.04.2019
Reference No Description
Ind AS 101 pdf First-time Adoption of Indian Accounting Standards(14.8 MB)
Ind AS 102 pdf Share-based Payment(335 KB)
Ind AS 103 pdf Business Combinations(362 KB)
Ind AS 104 pdf Insurance Contracts(219 KB)
Ind AS 105 pdf Non-current Assets Held for Sale and Discontinued Operations(200 KB)
Ind AS 106 pdf Exploration for and Evaluation of Mineral Resources(106 KB)
Ind AS 107 pdf Financial Instruments Disclosures(356 KB)
Ind AS 108 pdf Operating Segments(152 KB)
Ind AS 109 pdf Financial Instruments(1.08 MB)
Ind AS 110 pdf Consolidated Financial Statements(349 KB)
Ind AS 111 pdf Joint Arrangements(218 KB)
Ind AS 112 pdf Disclosure of Interests in Other Entities(215 KB)
Ind AS 113 pdf Fair Value Measurement(359 KB)
Ind AS 114 pdf Regulatory Deferral Accounts(192 KB)
Ind AS 115 pdf Revenue from Contracts with Customers(500 KB)
Ind AS 116 pdf Leases(325 KB)
Ind AS 1 pdf Presentation of Financial Statements(287 KB)
Ind AS 2 pdf Inventories(153 KB)
Ind AS 7 pdf Statement of Cash Flows(166 KB)
Ind AS 8 pdf Accounting Policies, Changes in Accounting Estimates and Errors(174 KB)
Ind AS 10 pdf Events after the Reporting Period(150 KB)
Ind AS 12 pdf Income Taxes(336 KB)
Ind AS 16 pdf Property, Plant and Equipment(246 KB)
Ind AS 19 pdf Employee Benefits(412 KB)
Ind AS 20 pdf Accounting for Government Grants and Disclosure of Government Assistance(150 KB)
Ind AS 21 pdf The Effects of Changes in Foreign Exchange Rates(214 KB)
Ind AS 23 pdf Borrowing Costs(140 KB)
Ind AS 24 pdf Related Party Disclosures(157 KB)
Ind AS 27 pdf Separate Financial Statements(136 KB)
Ind AS 28 pdf Investments in Associates and Joint Ventures(214 KB)
Ind AS 29 pdf Financial Reporting in Hyperinflationary Economies(166 KB)
Ind AS 32 pdf Financial Instruments Presentation(310 KB)
Ind AS 33 pdf Earnings per Share(231 KB)
Ind AS 34 pdf Interim Financial Reporting(186 KB)
Ind AS 36 pdf Impairment of Assets(374 KB)
Ind AS 37 pdf Provisions, Contingent Liabilities and Contingent Assets(264 KB)
Ind AS 38 pdf Intangible Assets(307 KB)
Ind AS 40 pdf Investment Property(205 KB)
Ind AS 41 pdf Agriculture(190 KB)
F. INDIAN ACCOUNTING STANDARDS (IND-AS) AS ON 01.04.2020
Reference No Description
Ind AS 101 pdf First-time Adoption of Indian Accounting Standards(1.28 MB)
Ind AS 102 pdf Share-based Payment(984 KB)
Ind AS 103 pdf Business Combinations(1.19 MB)
Ind AS 104 pdf Insurance Contracts(658 KB)
Ind AS 105 pdf Non-current Assets Held for Sale and Discontinued Operations(624 KB)
Ind AS 106 pdf Exploration for and Evaluation of Mineral Resources(170 KB)
Ind AS 107 pdf Financial Instruments Disclosures(367 KB)
Ind AS 108 pdf Operating Segments(216 KB)
Ind AS 109 pdf Financial Instruments(1.58 MB)
Ind AS 110 pdf Consolidated Financial Statements(465 KB)
Ind AS 111 pdf Joint Arrangements(311) KB)
Ind AS 112 pdf Disclosure of Interests in Other Entities(322 KB)
Ind AS 113 pdf Fair Value Measurement(422 KB)
Ind AS 114 pdf Regulatory Deferral Accounts(288 KB)
Ind AS 115 pdf Revenue from Contracts with Customers(645 KB)
Ind AS 116 pdf Leases(610 KB)
Ind AS 1 pdf Presentation of Financial Statements(533 KB)
Ind AS 2 pdf Inventories(185 KB)
Ind AS 7 pdf Statement of Cash Flows(223 KB)
Ind AS 8 pdf Accounting Policies, Changes in Accounting Estimates and Errors(405 KB)
Ind AS 10 pdf Events after the reporting period(481 KB)
Ind AS 12 pdf Income Taxes(396 KB)
Ind AS 16 pdf Property, Plant and Equipment(308 KB)
Ind AS 19 pdf Employee Benefits(537 KB)
Ind AS 20 pdf Accounting for Government Grants and Disclosure of Government Assistance(184 KB)
Ind AS 21 pdf The Effects of Changes in Foreign Exchange Rates(257 KB)
Ind AS 23 pdf Borrowing Costs(183 KB)
Ind AS 24 pdf Related Party Disclosures(200 KB)
Ind AS 27 pdf Separate Financial Statements(171 KB)
Ind AS 28 pdf Investments in Associates and Joint Ventures(319 KB)
Ind AS 29 pdf Financial Reporting in Hyperinflationary Economies(194 KB)
Ind AS 32 pdf Financial Instruments Presentation(379 KB)
Ind AS 33 pdf Earnings per Share(262 KB)
Ind AS 34 pdf Interim Financial Reporting(198 KB)
Ind AS 36 pdf Impairment of Assets(442 KB)
Ind AS 37 pdf Provisions, Contingent Liabilities and Contingent Assets(551 KB)
Ind AS 38 pdf Intangible Assets(333 KB)
Ind AS 40 pdf Investment Property(272 KB)
Ind AS 41 pdf Agriculture(275 KB)
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