Contents

Part A – General/Financial Statements

1. Companies (Indian Accounting Standards) Rules 2015
2. Conceptual Framework for lnd AS
3. Ind AS 101 – First Time Adoption of Ind AS
4. Ind AS 1 – Presentation of Financial Statements
5. Ind AS 7 – Statement of Cash Flows
6. Ind AS 8 – Accounting Policies, Changes in Accounting Estimates & Errors
7. Ind AS 10 – Events after the Reporting Period
8. Ind AS 113 – Fair Value Measurement

Part B – Assets / Liabilities

9. Ind AS 2 – Inventories
10. Ind AS 16 – Property, Plant and Equipment
11. Ind AS 116 – Leases
12. Ind AS 38 – Intangible Assets
13. Ind AS 40 – Investment Property
14. Ind AS 36 – Impairment of Assets
15. Ind AS 105 – Non Current Assets held for Sale & Discontinued Operations
16. Ind AS 106 – Exploration for and Evaluation of Mineral Resources
17. Ind AS 20 – Accounting for Govt Grants and Disclosure of Govt Assistance
18. Ind AS 114 – Regulatory Deferral Accounts

Part C – Income / Expense

19. Ind AS 115 – Revenue from Contracts with Customers
20. Ind AS 19 – Employee Benefits
21. Ind AS 102 – Share Based Payment
22. Ind AS 23 – Borrowing Costs
23. Ind AS 21 – The Effects of Changes in Foreign Exchange Rate s
24. Ind AS 37 – Provisions, Contingent Liabilities and Contingent Assets
25. Ind AS 12 – Income Taxes

Part D – Specific for Corporate Entities

26. Ind AS 27 – Separate Financial Statements
27. Ind AS 34 – Interim Financial Reporting
28. Ind AS 33 – Earnings per Share
29. Ind AS 103 – Business Combinations
30. Ind AS 110 – Consolidated Financial Statements
31. Ind AS 111- Joint Arrangements
32. Ind AS 28 – Investment in Associates and Joint Ventures
33. Ind AS 112 – Disclosure of Interests in Other Entities
34. Ind AS 104 – Insurance Contracts

Part E – Financial Instruments

35. Ind AS 109 – Financial Instruments
36. Ind AS 32 – Financial Instruments – Presentation
37. Ind AS 107 – Financial Instruments – Disclosures

Part F – Specific Area Ind AS

38. Ind AS 24 – Related Party Disclosures
39. Ind AS 108 – Operating Segments
40. Ind AS 29 – Financial Reporting in Hyperinflationary Economies
41. Ind AS 41 – Agriculture