Indian Accounting Standards


Ind AS is made and derived in view with IFRS standards. So here I am providing the complete list of the Ind AS and respective IFRS.

IFRS and Ind AS
IFRS
IND AS
Description
IAS 1
Ind AS 1
Presentation Of Financial Statement
IAS 2
Ind AS 2
Inventory
IAS 7
Ind As 7
Statement of cash flows
IAS 8
Ind AS 8
Accounting Policies, Changes in Accounting estimates and errors
IAS 10
Ind AS 10
Events after the reporting period
IAS 12
Ind AS 12
Income Tax
IAS 16
Ind AS 16
Property, Plant, and Equipment
IAS 19
Ind AS 19
Employee Benefit
IAS 20
Ind AS 20
Accounting for Government Grants and Disclosure of Govt. Assistance
IAS 21
Ind AS 21
The effect of changes in foreign exchange rates
IAS 23
Ind AS 23
Borrowing costs
IAS 24
Ind AS 24
Related Party Disclosure
IAS 27
Ind AS 27
Separate Financial Statement
IAS 28
Ind AS 28
Investment in Associates and Joint Ventures
IAS 32
Ind AS 32
Financial Instruments presentation
IAS 33
Ind AS 33
Earnings per share
IAS 36
Ind AS 36
Impairment of Assets
IAS 37
Ind AS 37
Provision, Contingent Liabilities and Contingent Assets
IAS 38
Ind As 38
Intangible Assets
IAS 40
Ind AS 40
Investment Property
IAS 41
Ind AS 41
Agriculture
IFRS 1
Ind AS 101
First time adoption of IFRS
IFRS 2
Ind AS 102
Share Based Payments
IFRS 3
Ind AS 103
Business Combination
IFRS 4
Ind AS 104
Insurance Contracts
IFRS 5
Ind AS 105
Non-current Assets held for sale and Discontinued operation
IFRS 6
Ind AS 106
Exploration for and evaluation of mineral Resources
IFRS 7
Ind As 107
Financial Instruments Disclosures
IFRS 8
Ind As 108
Operating Segment
IFRS 9
Ind AS 109
Financial Instruments
IFRS 10
Ind AS 110
Consolidated Financial Statements
IFRS 11
Ind AS 111
Joint Agreements
IFRS 12
Ind AS 112
Disclosure of interest in other entities
IFRS 13
Ind As 113
Fair Value Measurement
IFRS 14
Ind AS 114
Regulatory Deferral Accounts
IFRS 15
Ind AS 115
Revenue from contract with customers
IFRS 16
Ind As 116
Leases

Note: IAS = International Accounting Standards
         IFRS = International Financial Reporting Standards
         Ind AS = Indian Accounting Standards

IAS was provided by the International Accounting Standard Board known as IASB, an independent international standard setting body based in London. Later in 2001 IAS were replaced by IFRS.

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