indas vs as

Ind AS 36, Impairment of Assets: The objective of Ind AS 36 is to prescribe the procedures that an  entity applies to ensure that its assets

Ind AS 18, Revenue: The primary issue in accounting for revenue is determining when to recognise revenue. Revenue is recognised when it is probable that future

Ind AS 38, Intangible Assets: The objective of Ind AS 38 is to prescribe the accounting treatment for intangible assets that are not dealt with specifically in

Ind AS 41, Agriculture: The objective of Ind AS 41 is to prescribe the accounting treatment and disclosures related to agricultural activity. Agricultural activity is the

Ind AS 21, The Effects of Changes in Foreign Exchange Rates: An entity may carry on foreign activities in two ways. It may have transactions in

Ind AS 32, Financial Instruments Presentation: The objective of Ind AS 32 is to establish principles for presenting financial instruments as liabilities or equity and for

Ind AS 106, Exploration for and Evaluation of Mineral Resources: The objective of the Ind AS 106 is to specify the financial reporting for the  exploration

Ind AS 108, Operating Segments: An entity shall disclose information to enable users of its financial statements  to evaluate  the nature and financial effects of  the

Ind AS 20, Accounting for Government Grants and Disclosure of Government Assistance: This Standard shall be applied in accounting for, and in the disclosure of,

Ind AS 23, Borrowing Costs: Borrowing costs that are directly attributable to the acquisition, construction, or production of a qualifying asset form part of the cost

Ind AS 40, Investment Property : The objective of Ind AS 40 is to prescribe the accounting treatment for investment property and related disclosure requirements. Investment property

Ind AS 116 sets out the principles for the recognition, measurement, presentation and disclosure of leases and faithful representation of the transactions by lessees and

Ind AS 28, Investments in Associates and Joint Ventures: The objective of Ind AS 28 is to prescribe the accounting for investments in associates and to

Ind AS 37: The objective of Ind AS 37 is to ensure that appropriate recognition criteria  and measurement bases are applied to provisions, contingent liabilities and

Ind AS 34, Interim Financial Reporting: The objective of Ind AS 34 is to prescribe the minimum content of an interim financial report and to prescribe

Ind AS 12, Income Taxes: IndAS 12 prescribes the accounting treatment for income taxes. For the purposes of this Standard, income taxes include all domestic and

Ind AS 19, Employee Benefits are all forms of consideration given by an entity in exchange for service rendered by employees or for the termination of

Ind AS 113, Fair Value Measurement : Ind AS 113 applies when another Ind AS requires or permits fair value measurements or disclosures about fair value

Ind AS 115: The objective of Ind AS 115 is to establish the principles that an entity shall apply to report useful information to users

Ind AS 109, Financial InstrumentsThe objective of Ind AS 109 is to establish principles  for  the  financial reporting of financial assets and financial liabilities that

Ind AS 105, Non current Assets Held for Sale and Discontinued Operations: The objective of Ind AS 105 is to specify the accounting for assets held

Ind AS 29, Financial Reporting in Hyperinflationary Economies: Ind AS 29 shall be applied to the financial statements, including the consolidated financial statements, of any entity

Ind AS 101, First Time Adoption of Indian Accounting Standards: The objective of Ind AS 101 is to ensure that an entity’s first Ind AS financial statements, and

Ind AS 107, Financial Instruments: Disclosures The objective of the Ind AS 107 is to require entities to provide disclosures in their financial statements that enable