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List of Accounting Standards

Accounting standards are authoritative principles and procedures that define financial accounting policies. They improve transparency and facilitate accountability. There are various Indian accounting standards (Ind AS) that provide guidance on topics such as financial instruments, business combinations, revenue recognition, leases, and other financial reporting areas.

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Manish Mohanty
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727 views3 pages

List of Accounting Standards

Accounting standards are authoritative principles and procedures that define financial accounting policies. They improve transparency and facilitate accountability. There are various Indian accounting standards (Ind AS) that provide guidance on topics such as financial instruments, business combinations, revenue recognition, leases, and other financial reporting areas.

Uploaded by

Manish Mohanty
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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Accounting Standards

An accounting standard is a common set of principles, standards and procedures


that define the basis of financial accounting policies and practices.

Accounting standards are authoritative standards for financial reporting and are
the primary source of generally accepted accounting principles (GAAP).

An accounting standard is a standardized guiding principle that determines the


policies and practices of financial accounting. Accounting standards not only
improve the transparency of financial reporting but also facilitates financial
accountability

List of Accounting Standards

Ind AS 101 First time adoption of Ind AS

Ind AS 102 Share Based Payment

Ind AS 103 Business Combination

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

Ind AS 109 Financial Instruments

Ind AS 110 Consolidated Financial Statements

Ind AS 111 Joint Arrangements


Ind AS 112 Disclosure of Interests in Other Entities

Ind AS 113 Fair Value Measurement

Ind AS 114 Regulatory Deferral Accounts

Ind AS 115 Revenue from Contracts with Customers(Applicable from April 2018)

Ind AS 116 Leases (Applicable from April 2019)

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 occurring after Reporting Period

Construction Contracts (Omitted by the Companies (Indian Accounting


Ind AS 11
Standards) Amendment Rules, 2018)

Ind AS 12 Income Taxes

Ind AS 16 Property, Plant and Equipment

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 Separate Financial Statements

Ind AS 28 Investments in Associates and Joint Ventures

Ind AS 29 Financial Reporting in Hyper inflationary Economies

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 40 Investment Property

Ind AS 41 Agriculture

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