Indian Accounting Standards ( Ind- AS )

Year: 2023

As Amended By Companies ( Indian Accounting Standards ) Amendment Rules 2023

Indian Accounting Standards (Ind AS) contains the updated Indian Accounting Standards issued under the Companies (Indian Accounting Standard) Rules, 2021 and amended by the Companies (Indian Accounting Standards) Amendment Rules, 2023.

It provides a complete understanding of the definitions, entities liable to apply Ind AS, and exemptions.

The Present Publication is the 5th Edition, edited by Taxmann’s Editorial Board, updated till 1st September 2023, with the following coverage

• Guide to Ind AS
  o Short Title and Commencement
  o Definitions
  o Applicability of Accounting Standards
  o Obligation to Comply with Indian Accounting Standards (Ind AS)
  o Exemptions
• General Instructions
• Indian Accounting Standards (Ind AS)
  o Indian Accounting Standard (Ind AS) 101: First-Time Adoption of Indian Accounting Standards
  o Indian Accounting Standard (Ind AS) 102: Share-Based Payment
  o Indian Accounting Standard (Ind AS) 103: Business Combinations
  o Indian Accounting Standard (Ind AS) 104: Insurance Contracts
  o Indian Accounting Standard (Ind AS) 105: Non-Current Assets Held for Sale and Discontinued Operations
  o Indian Accounting Standard (Ind AS) 106: Exploration for and Evaluation of Mineral Resources
  o Indian Accounting Standard (Ind AS) 107: Financial Instruments: Disclosures
  o Indian Accounting Standard (Ind AS) 108: Operating Segments
  o Indian Accounting Standard (Ind AS) 109: Financial Instruments
  o Indian Accounting Standard (Ind AS) 110: Consolidated Financial Statements
  o Indian Accounting Standard (Ind AS) 111: Joint Arrangements
  o Indian Accounting Standard (Ind AS) 112: Disclosure of Interests in Other Entities
  o Indian Accounting Standard (Ind AS) 113: Fair Value Measurement
  o Indian Accounting Standard (Ind AS) 114: Regulatory Deferral Accounts
  o Indian Accounting Standard (Ind AS) 115: Revenue from Contracts with Customers
  o Indian Accounting Standard (Ind AS) 116: Leases
  o Indian Accounting Standard (Ind AS) 1: Presentation of Financial Statements
  o Indian Accounting Standard (Ind AS) 2: Inventories
  o Indian Accounting Standard (Ind AS) 7: Statement of Cash Flows
  o Indian Accounting Standard (Ind AS) 8: Accounting Policies, Changes in Accounting Estimates and Errors
  o Indian Accounting Standards (Ind AS) 10: Events after the Reporting Period
  o Indian Accounting Standards (Ind AS) 11: Construction Contracts
  o Indian Accounting Standards (Ind AS) 12: Income Taxes
  o Indian Accounting Standards (Ind AS) 16: Property, Plant and Equipment
  o Indian Accounting Standards (Ind AS) 17: Leases
  o Indian Accounting Standards (Ind AS) 18: Revenue
  o Indian Accounting Standards (Ind AS) 19: Employee Benefits
  o Indian Accounting Standards (Ind AS) 20: Accounting for Government Grants and Disclosure of Government Assistance
  o Indian Accounting Standards (Ind AS) 21: The Effect of Changes in Foreign Exchanges Rates
  o Indian Accounting Standards (Ind AS) 23: Borrowing Costs
  o Indian Accounting Standards (Ind AS) 24: Related Party Disclosures
  o Indian Accounting Standards (Ind AS) 27: Separate Financial Statements
  o Indian Accounting Standards (Ind AS) 28: Investments in Associates and Joint Ventures
  o Indian Accounting Standards (Ind AS) 29: Financial Reporting in Hyperinflationary Economies
  o Indian Accounting Standards (Ind AS) 32: Financial Instruments: Presentation
  o Indian Accounting Standards (Ind AS) 33: Earnings Per Share
  o Indian Accounting Standards (Ind AS) 34: Interim Financial Reporting
  o Indian Accounting Standards (Ind AS) 36: Impairment of Assets
  o Indian Accounting Standards (Ind AS) 37: Provisions, Contingent Liabilities and Contingent Assets
  o Indian Accounting Standards (Ind AS) 38: Intangible Assets
  o Indian Accounting Standards (Ind AS) 40: Investment Property
  o Indian Accounting Standards (Ind AS) 41: Agriculture

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