ACTS & RULES

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

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Reference No	Description
AS 1	Disclosure of Accounting Policies(57kb)
AS 2	Valuation of Inventories(57kb)
AS 3	Cash Flow Statements(57kb)
AS 4	Contingencies and Events Occurring After the Balance Sheet Date(57kb)
AS 5	Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies(57kb)
AS 6	Depreciation Accounting(57kb)
AS 7	Construction Contracts(57kb)
AS 9	Revenue Recognition(57kb)
AS 10	Property, Plant and Equipment(57kb)
AS 11	The Effects of Changes in Foreign Exchange Rates(57kb)
AS 12	Accounting for Government Grants(57kb)
AS 13	Accounting for Investments(57kb)
AS 14	Accounting for Amalgamations(57kb)
AS 15	Employee Benefits(57kb)
AS 16	Borrowing Costs(57kb)
AS 17	Segment Reporting(57kb)
AS 18	Related Party Disclosures(57kb)
AS 19	Leases(57kb)
AS 20	Earnings Per Share(57kb)
AS 21	Consolidated Financial Statements(57kb)
AS 22	Accounting for Taxes on Income(57kb)
AS 23	Accounting for Investments in Associates in Consolidated Financial Statements(57kb)
AS 24	Discontinuing Operations(57kb)
AS 25	Interim Financial Reporting(57kb)
AS 26	Intangible Assets(57kb)
AS 27	Financial Reporting of Interests in Joint Ventures(57kb)
AS 28	Impairment of Assets(57kb)
AS 29	Provisions, Contingent Liabilities and Contingent Assets(57kb)

B. Indian Accounting Standards (IND-AS) as on 01.04.2016

Reference No	Description
Ind AS 101	First-time Adoption of Indian Accounting Standards(57kb)
Ind AS 102	Share-based Payment(57kb)
Ind AS 103	Business Combinations(57kb)
Ind AS 104	Insurance Contracts(57kb)
Ind AS 105	Non-current Assets Held for Sale and Discontinued Operations(57kb)
Ind AS 106	Exploration for and Evaluation of Mineral Resources(57kb)
Ind AS 107	Financial Instruments: Disclosures(57kb)
Ind AS 108	Operating Segments(57kb)
Ind AS 109	Financial Instruments(57kb)
Ind AS 110	Consolidated Financial Statements(57kb)
Ind AS 111	Joint Arrangements(57kb)
Ind AS 112	Disclosure of Interests in Other Entities(57kb)
Ind AS 113	Fair Value Measurement(57kb)
Ind AS 114	Regulatory Deferral Accounts(57kb)
Ind AS 115	Revenue from Contracts with Customers(57kb)
Ind AS 1	Presentation of Financial Statements(57kb)
Ind AS 2	Inventories(57kb)
Ind AS 7	Statement of Cash Flows(57kb)
Ind AS 8	Accounting Policies, Changes in Accounting Estimates and Errors(57kb)
Ind AS 10	Events after the Reporting Period(57kb)
Ind AS 11	Construction Contracts (57kb)
Ind AS 12	Income Taxes(57kb)
Ind AS 16	Property, Plant and Equipment(57kb)
Ind AS 17	Leases(57kb)
Ind AS 18	Revenue (57kb)
Ind AS 19	Employee Benefits(57kb)
Ind AS 20	Accounting for Government Grants and Disclosure of Government Assistance(57kb)
Ind AS 21	The Effects of Changes in Foreign Exchange Rates(57kb)
Ind AS 23	Borrowing Costs(57kb)
Ind AS 24	Related Party Disclosures(57kb)
Ind AS 27	Separate Financial Statements(57kb)
Ind AS 28	Investments in Associates and Joint Ventures(57kb)
Ind AS 29	Financial Reporting in Hyperinflationary Economies(57kb)
Ind AS 32	Financial Instruments: Presentation(57kb)
Ind AS 33	Earnings per Share(57kb)
Ind AS 34	Interim Financial Reporting(57kb)
Ind AS 36	Impairment of Assets(57kb)
Ind AS 37	Provisions, Contingent Liabilities and Contingent Assets(57kb)
Ind AS 38	Intangible Assets(57kb)
Ind AS 40	Investment Property(57kb)
Ind AS 41	Agriculture(57kb)

C. Indian Accounting Standards (IND-AS) as on 01.04.2017

Reference No	Description
Ind AS 101	First-time Adoption of Indian Accounting Standards(57kb)
Ind AS 102	Share-based Payment(57kb)
Ind AS 103	Business Combinations(57kb)
Ind AS 104	Insurance Contracts(57kb)
Ind AS 105	Non-current Assets Held for Sale and Discontinued Operations(57kb)
Ind AS 106	Exploration for and Evaluation of Mineral Resources(57kb)
Ind AS 107	Financial Instruments: Disclosures(57kb)
Ind AS 108	Operating Segments(57kb)
Ind AS 109	Financial Instruments(57kb)
Ind AS 110	Consolidated Financial Statements(57kb)
Ind AS 111	Joint Arrangements(57kb)
Ind AS 112	Disclosure of Interests in Other Entities(57kb)
Ind AS 113	Fair Value Measurement(57kb)
Ind AS 114	Regulatory Deferral Accounts(57kb)
Ind AS 115	Revenue from Contracts with Customers(57kb)
Ind AS 1	Presentation of Financial Statements(57kb)
Ind AS 2	Inventories(57kb)
Ind AS 7	Statement of Cash Flows(57kb)
Ind AS 8	Accounting Policies, Changes in Accounting Estimates and Errors(57kb)
Ind AS 10	Events after the Reporting Period(57kb)
Ind AS 11	Construction Contracts (57kb)
Ind AS 12	Income Taxes(57kb)
Ind AS 16	Property, Plant and Equipment(57kb)
Ind AS 17	Leases(57kb)
Ind AS 18	Revenue (57kb)
Ind AS 19	Employee Benefits(57kb)
Ind AS 20	Accounting for Government Grants and Disclosure of Government Assistance(57kb)
Ind AS 21	The Effects of Changes in Foreign Exchange Rates(57kb)
Ind AS 23	Borrowing Costs(57kb)
Ind AS 24	Related Party Disclosures(57kb)
Ind AS 27	Separate Financial Statements(57kb)
Ind AS 28	Investments in Associates and Joint Ventures(57kb)
Ind AS 29	Financial Reporting in Hyperinflationary Economies(57kb)
Ind AS 32	Financial Instruments: Presentation(57kb)
Ind AS 33	Earnings per Share(57kb)
Ind AS 34	Interim Financial Reporting(57kb)
Ind AS 36	Impairment of Assets(57kb)
Ind AS 37	Provisions, Contingent Liabilities and Contingent Assets(57kb)
Ind AS 38	Intangible Assets(57kb)
Ind AS 40	Investment Property(57kb)
Ind AS 41	Agriculture(57kb)

D. Indian Accounting Standards (IND-AS) as on 01.04.2018

Reference No	Description
Ind AS 41	Indian Accounting Standard (Ind AS) 41(57kb)
Ind AS 40	Indian Accounting Standard (Ind AS) 40(57kb)
Ind AS 38	Indian Accounting Standard (Ind AS) 38(57kb)
Ind AS 37	Indian Accounting Standard (Ind AS) 37(57kb)
Ind AS 36	Indian Accounting Standard (Ind AS) 36(57kb)
Ind AS 34	Indian Accounting Standard (Ind AS) 34(57kb)
Ind AS 33	Indian Accounting Standard (Ind AS) 33(57kb)
Ind AS 32	Indian Accounting Standard (Ind AS) 32(57kb)
Ind AS 29	Indian Accounting Standard (Ind AS) 29(57kb)
Ind AS 28	Indian Accounting Standard (Ind AS) 28(57kb)
Ind AS 27	Indian Accounting Standard (Ind AS) 27(57kb)
Ind AS 24	Indian Accounting Standard (Ind AS) 24(57kb)
Ind AS 23	Indian Accounting Standard (Ind AS) 23(57kb)
Ind AS 21	Indian Accounting Standard (Ind AS) 21(57kb)
Ind AS 20	Indian Accounting Standard (Ind AS) 20(57kb)
Ind AS 19	Indian Accounting Standard (Ind AS) 19(57kb)
Ind AS 17	Indian Accounting Standard (Ind AS) 17(57kb)
Ind AS 16	Indian Accounting Standard (Ind AS) 16(57kb)
Ind AS 12	Indian Accounting Standard (Ind AS) 12(57kb)
Ind AS 10	Indian Accounting Standard (Ind AS) 10(57kb)
Ind AS 8	Indian Accounting Standard (Ind AS) 8(57kb)
Ind AS 7	Indian Accounting Standard (Ind AS) 7(57kb)
Ind AS 2	Indian Accounting Standard (Ind AS) 2(57kb)
Ind AS 1	Indian Accounting Standard (Ind AS) 1(57kb)
Ind AS 115	Indian Accounting Standard (Ind AS) 115 (57kb)
Ind AS 114	Indian Accounting Standard (Ind AS) 114(57kb)
Ind AS 113	Indian Accounting Standard (Ind AS) 113(57kb)
Ind AS 112	Indian Accounting Standard (Ind AS) 112(57kb)
Ind AS 111	Indian Accounting Standard (Ind AS) 111(57kb)
Ind AS 110	Indian Accounting Standard (Ind AS) 110(57kb)
Ind AS 109	Indian Accounting Standard (Ind AS) 109(57kb)
Ind AS 108	Indian Accounting Standard (Ind AS) 108(57kb)
Ind AS 107	Indian Accounting Standard (Ind AS) 107(57kb)
Ind AS 106	Indian Accounting Standard (Ind AS) 106(57kb)
Ind AS 105	Indian Accounting Standard (Ind AS) 105(57kb)
Ind AS 104	Indian Accounting Standard (Ind AS) 104(57kb)
Ind AS 103	Indian Accounting Standard (Ind AS) 103(57kb)
Ind AS 102	Indian Accounting Standard (Ind AS) 102(57kb)
Ind AS 101	Indian Accounting Standard (Ind AS) 101(57kb)

E. INDIAN ACCOUNTING STANDARDS (IND-AS) AS ON 01.04.2019

Reference No	Description
Ind AS 101	First-time Adoption of Indian Accounting Standards(14.8 MB)
Ind AS 102	Share-based Payment(335 KB)
Ind AS 103	Business Combinations(362 KB)
Ind AS 104	Insurance Contracts(219 KB)
Ind AS 105	Non-current Assets Held for Sale and Discontinued Operations(200 KB)
Ind AS 106	Exploration for and Evaluation of Mineral Resources(106 KB)
Ind AS 107	Financial Instruments Disclosures(356 KB)
Ind AS 108	Operating Segments(152 KB)
Ind AS 109	Financial Instruments(1.08 MB)
Ind AS 110	Consolidated Financial Statements(349 KB)
Ind AS 111	Joint Arrangements(218 KB)
Ind AS 112	Disclosure of Interests in Other Entities(215 KB)
Ind AS 113	Fair Value Measurement(359 KB)
Ind AS 114	Regulatory Deferral Accounts(192 KB)
Ind AS 115	Revenue from Contracts with Customers(500 KB)
Ind AS 116	Leases(325 KB)
Ind AS 1	Presentation of Financial Statements(287 KB)
Ind AS 2	Inventories(153 KB)
Ind AS 7	Statement of Cash Flows(166 KB)
Ind AS 8	Accounting Policies, Changes in Accounting Estimates and Errors(174 KB)
Ind AS 10	Events after the Reporting Period(150 KB)
Ind AS 12	Income Taxes(336 KB)
Ind AS 16	Property, Plant and Equipment(246 KB)
Ind AS 19	Employee Benefits(412 KB)
Ind AS 20	Accounting for Government Grants and Disclosure of Government Assistance(150 KB)
Ind AS 21	The Effects of Changes in Foreign Exchange Rates(214 KB)
Ind AS 23	Borrowing Costs(140 KB)
Ind AS 24	Related Party Disclosures(157 KB)
Ind AS 27	Separate Financial Statements(136 KB)
Ind AS 28	Investments in Associates and Joint Ventures(214 KB)
Ind AS 29	Financial Reporting in Hyperinflationary Economies(166 KB)
Ind AS 32	Financial Instruments Presentation(310 KB)
Ind AS 33	Earnings per Share(231 KB)
Ind AS 34	Interim Financial Reporting(186 KB)
Ind AS 36	Impairment of Assets(374 KB)
Ind AS 37	Provisions, Contingent Liabilities and Contingent Assets(264 KB)
Ind AS 38	Intangible Assets(307 KB)
Ind AS 40	Investment Property(205 KB)
Ind AS 41	Agriculture(190 KB)

F. INDIAN ACCOUNTING STANDARDS (IND-AS) AS ON 01.04.2020

Reference No	Description
Ind AS 101	First-time Adoption of Indian Accounting Standards(1.28 MB)
Ind AS 102	Share-based Payment(984 KB)
Ind AS 103	Business Combinations(1.19 MB)
Ind AS 104	Insurance Contracts(658 KB)
Ind AS 105	Non-current Assets Held for Sale and Discontinued Operations(624 KB)
Ind AS 106	Exploration for and Evaluation of Mineral Resources(170 KB)
Ind AS 107	Financial Instruments Disclosures(367 KB)
Ind AS 108	Operating Segments(216 KB)
Ind AS 109	Financial Instruments(1.58 MB)
Ind AS 110	Consolidated Financial Statements(465 KB)
Ind AS 111	Joint Arrangements(311) KB)
Ind AS 112	Disclosure of Interests in Other Entities(322 KB)
Ind AS 113	Fair Value Measurement(422 KB)
Ind AS 114	Regulatory Deferral Accounts(288 KB)
Ind AS 115	Revenue from Contracts with Customers(645 KB)
Ind AS 116	Leases(610 KB)
Ind AS 1	Presentation of Financial Statements(533 KB)
Ind AS 2	Inventories(185 KB)
Ind AS 7	Statement of Cash Flows(223 KB)
Ind AS 8	Accounting Policies, Changes in Accounting Estimates and Errors(405 KB)
Ind AS 10	Events after the reporting period(481 KB)
Ind AS 12	Income Taxes(396 KB)
Ind AS 16	Property, Plant and Equipment(308 KB)
Ind AS 19	Employee Benefits(537 KB)
Ind AS 20	Accounting for Government Grants and Disclosure of Government Assistance(184 KB)
Ind AS 21	The Effects of Changes in Foreign Exchange Rates(257 KB)
Ind AS 23	Borrowing Costs(183 KB)
Ind AS 24	Related Party Disclosures(200 KB)
Ind AS 27	Separate Financial Statements(171 KB)
Ind AS 28	Investments in Associates and Joint Ventures(319 KB)
Ind AS 29	Financial Reporting in Hyperinflationary Economies(194 KB)
Ind AS 32	Financial Instruments Presentation(379 KB)
Ind AS 33	Earnings per Share(262 KB)
Ind AS 34	Interim Financial Reporting(198 KB)
Ind AS 36	Impairment of Assets(442 KB)
Ind AS 37	Provisions, Contingent Liabilities and Contingent Assets(551 KB)
Ind AS 38	Intangible Assets(333 KB)
Ind AS 40	Investment Property(272 KB)
Ind AS 41	Agriculture(275 KB)