Indian Accounting Standards List 2025
Accounting Standards, which are prescribed, are intended to conform with the provisions of applicable laws. However, if due to subsequent amendments in the law, a particular accounting standard is found to be not in conformity with such law, the provisions 4 36 AS 1 (issued 1979) of the said law will prevail and the financial statements shall be prepared in conformity with such law.
Latest Indian Accounting Standards List 2024
| Ind AS No. | Title |
|---|---|
| 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 11 | Construction Contracts |
| Ind AS 12 | Income Taxes |
| Ind AS 16 | Property, Plant, and Equipment |
| Ind AS 17 | Leases |
| Ind AS 18 | Revenue |
| 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 | Consolidated and Separate Financial Statements |
| Ind AS 28 | Investments in Associates |
| Ind AS 29 | Financial Reporting in Hyperinflationary Economies |
| Ind AS 31 | Interests in Joint Ventures |
| 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 39 | Financial Instruments: Recognition and Measurement |
| Ind AS 40 | Investment Property |