# AS vs Ind-AS (Accounting Standard vs Indian Accounting Standard) List ?

ACCOUNTING STANDARD’S (AS’s)

 

AS 1 – Disclosure of Accounting Policies

AS 2 – Valuation of Inventories

AS 3 – Cash Flow Statements

AS 4 – Contingencies and Events Occurring After the Balance Sheet Date

AS 5 – Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies

AS 7 – Construction Contracts

AS 9 – Revenue Recognition

AS 10 – Property, Plant and Equipment

AS 11 – The Effects of Changes in Foreign Exchange Rates

AS 12 – Accounting for Government Grants

AS 13 – Accounting for Investments

AS 14 – Accounting for Amalgamations

AS 15 – Employee Benefits

AS 16 – Borrowing Costs

AS 17 – Segment Reporting

AS 18 – Related Party Disclosures

AS 19 – Leases

AS 20 – Earnings Per Share

AS 21 – Consolidated Financial Statements

AS 22 – Accounting for Taxes on Income

AS 23 – Accounting for Investments in Associates in Consolidated Financial Statements

AS 24 – Discontinuing Operations

AS 25 – Interim Financial Reporting

AS 26 – Intangible Assets

AS 27 – Financial Reporting of Interests in Joint Ventures

AS 28 – Impairment of Assets

AS 29 – Provisions, Contingent Liabilities and Contingent Assets

 

INDIAN ACCOUNTING STANDARD’S (Ind-AS’s)

 

Ind AS 101 – First-time Adoption of Indian Accounting Standards

Ind AS 102 – Share-based Payment

Ind AS 103 – Business Combinations

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

Ind AS 116 – Leases

 

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 after the reporting period

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 Hyperinflationary 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 Contingents Assets

Ind AS 38 – Intangible Assets

Ind AS 40 – Investment Property

Ind AS 41 – Agriculture

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