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List of Indian accounting standards and international financial reporting standards
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Answer / Sulakshya Singh
Indian Accounting Standards (IAS):
1. IAS 1 - Presentation of Financial Statements
2. IAS 2 - Inventories
3. IAS 3 - Cash Flow Statements
4. IAS 7 - Statement of Cash Flows
5. IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors
6. IAS 9 - Financial Instruments: Recognition and Measurement
7. IAS 10 - Events after the Balance Sheet Date
8. IAS 12 - Income Taxes
9. IAS 13 - Fair Value Measurements
10. IAS 14 - Regulatory Deferral Accounts
11. IAS 16 - Property, Plant and Equipment
12. IAS 17 - Leases
13. IAS 18 - Revenue
14. IAS 19 - Employee Benefits
15. IAS 20 - Agriculture
16. IAS 21 - The Effects of Changes in Foreign Exchange Rates
17. IAS 23 - Borrowing Costs
18. IAS 24 - Related Party Disclosures
19. IAS 25 - Investments in Associates
20. IAS 26 - Accounting and Reporting by Retirement Benefit Plans
21. IAS 27 - Consolidated and Separate Financial Statements
22. IAS 28 - Investments in Joint Ventures
23. IAS 29 - Financial Instruments: Recognition and Measurement—Fair Value through Other Comprehensive Income
24. IAS 30 - Interests in Joint Ventures
25. IAS 31 - Interests in Associates and Joint Ventures
26. IAS 32 - Financial Instruments: Presentation
27. IAS 33 - Earnings Per Share
28. IAS 34 - Interim Financial Reporting
29. IAS 35 - The Ability to Recover Amounts Payable and Receivable from Customers (Revised)
30. IAS 36 - Impairment of Assets
31. IAS 37 - Provisions, Contingent Liabilities, and Contingent Assets
32. IAS 38 - Intangible Assets
33. IAS 39 - Financial Instruments: Recognition and Measurement
34. IAS 40 - Investment Property
35. IAS 41 - Agriculture
36. IFRS 2 - Share-Based Payment
37. IFRS 3 - Business Combinations
38. IFRS 4 - Insurance Contracts
39. IFRS 5 - Non-Current Assets Held for Sale and Discontinued Operations
40. IFRS 6 - Exploration for and Evaluation of Mineral Resources
41. IFRS 7 - Financial Instruments: Disclosures
42. IFRS 8 - Operating Segments
43. IFRS 9 - Financial Instruments
44. IFRS 10 - Consolidated Financial Statements
45. IFRS 11 - Joint Arrangements
46. IFRS 12 - Disclosure of Interests in Other Entities
47. IFRS 13 - Fair Value Measurement
48. IFRS 14 - Insurance Contracts
49. IFRS 15 - Revenue from Contracts with Customers
50. IFRS 16 - Leases
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