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Description
As Amended by Companies (Indian Accounting Standards) Amendment Rules 2024
Companies (Indian Accounting Standards) Second Amendment Rules 2024 and Companies (Indian Accounting Standards)
Third Amendment Rules 2024
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Table of Contents
COMPANIES (INDIAN ACCOUNTING STANDARDS) RULES 2015
1. Short title and commencement
2. Definitions
3. Applicability of Accounting Standards
4. Obligation to comply with Indian Accounting Standards (nd AS)
5. Exemptions
ANNEXURE
A. General Instruction
B. Indian Accounting Standards (Ind AS)
➤ Indian Accounting Standard (Ind AS) 101: First-time Adoption of Indian Accounting Standards
➤ Indian Accounting Standard (Ind AS) 102: Share-based Payment
➤ Indian Accounting Standard (Ind AS) 103: Business Combinations
➤Indian Accounting Standard (Ind AS) 104: Insurance Contracts
➤ Indian Accounting Standard (Ind AS) 105: Non-current Assets held for Sale and Discontinued Operations
➤ Indian Accounting Standard (Ind AS) 106: Exploration for and Evaluation of Mineral Resources
➤ Indian Accounting Standard (Ind AS) 107: Financial Instruments: Disclosures
➤ Indian Accounting Standard (Ind AS) 108: Operating Segments
➤ Indian Accounting Standard (Ind AS) 109: Financial Instruments
➤ Indian Accounting Standard (Ind AS) 110: Consolidated Financial Statements
➤ Indian Accounting Standard (Ind AS) 111: Joint Arrangements
➤ Indian Accounting Standard (Ind AS) 112: Disclosure of Interests in Other Entities
➤ Indian Accounting Standard (Ind AS) 113: Fair Value Measurement
➤ Indian Accounting Standard (Ind AS) 114: Regulatory Deferral Accounts
➤ Indian Accounting Standard (Ind AS) 115: Revenue from Contracts with Customers
➤ Indian Accounting Standard (Ind AS) 116: Leases
➤ Indian Accounting Standard (Ind AS) 117: Insurance Contracts
➤ Indian Accounting Standard (Ind AS) 1: Presentation of Financial Statements
➤ Indian Accounting Standard (Ind AS) 2: Inventories
➤ Indian Accounting Standard (Ind AS) 7: Statement of Cash Flows
➤ Indian Accounting Standard (Ind AS) 8: Accounting Policies, Changes in Accounting Estimates and Errors
➤ Indian Accounting Standard (Ind AS) 10: Events after the Reporting Period
➤ Indian Accounting Standard (Ind AS) 11: Construction Contracts
➤ Indian Accounting Standard (Ind AS) 12: Income Taxes
➤ Indian Accounting Standard (Ind AS) 16: Property, Plant and Equipment
➤ Indian Accounting Standard (Ind AS) 17: Leases
➤ Indian Accounting Standard (Ind AS) 18: Revenue
➤ Indian Accounting Standard (Ind AS) 19: Employee Benefits
➤ Indian Accounting Standard (Ind AS) 20: Accounting for Government Grants and Disclosure of Government Assistance
➤ Indian Accounting Standard (Ind AS) 21: The Effects of Changes in Foreign Exchange Rates
➤ Indian Accounting Standard (Ind AS) 23: Borrowing Costs
➤ Indian Accounting Standard (Ind AS) 24: Related Party Disclosures
➤ Indian Accounting Standard (Ind AS) 27: Separate Financial Statements
➤ Indian Accounting Standard (Ind AS) 28: Investments in Associates and Joint Ventures
➤ Indian Accounting Standard (Ind AS) 29: Financial Reporting in Hyperinflationary Economies Presentation
➤ Indian Accounting Standard (Ind AS) 32: Financial Instruments:
➤ Indian Accounting Standard (Ind AS) 33: Earnings Per Share
➤ Indian Accounting Standard (Ind AS) 34: Interim Financial Reporting
➤ Indian Accounting Standard (Ind AS) 36: Impairment of Assets
➤ Indian Accounting Standard (Ind AS) 37: Provisions, Contingent Liabilities and Contingent Assets
➤ Indian Accounting Standard (Ind AS) 38: Intangible Assets
➤ Indian Accounting Standard (Ind AS) 40: Investment Property
➤ Indian Accounting Standard (Ind AS) 41: Agriculture
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Author Details
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