Ind AS vis-à-vis IFRS and AS

List of Ind AS alongwith their respective IFRS and AS

S.No Ind AS IFRS Title of Ind AS/IFRS AS/GN

First time adoption of Indian
1 101 1 Accounting Satndards -

2 102 2 Share Based Payments GN 18

3 103 3 Business Combinations AS 14
4 104 4 Insurance Contracts -
Non Current Assets held for Sale
5 105 5 and Discontinued Operations AS 24
Exploration for and Evaluation of
6 106 6 Mineral Resources GN 15

7 107 7 Financial Instruments : Disclosures AS 32

8 108 8 Operating Segments AS 17

9 109 9 Financial Instruments AS 30

10 110 10 Consolidated Financial Statements AS 21

11 111 11 Joint Arrangements AS 27

Disclosure of interest in other
12 112 12 entities -
13 113 13 Fair Value Measurement -

14 114 14 Regulatory Deferral Accounts GN

Presentation of Financial
15 1 1 Statements AS 1
16 2 2 Inventories AS 2
17 7 7 Statement of cash flows AS 3

Accounting Policies, Change in

18 8 8 Accounting Estimates and Errors AS 5

19 10 10 Events after Reporting Period AS 4

20 11 11 Construction Contracts AS 7
21 12 12 Income Taxes AS 22
22 16 16 Property, Plant and Equipment AS 10
23 17 17 Leases AS 19
24 18 18 Revenue AS 9
25 19 19 Employee Benefits AS 15
Accounting for Gevernment
Grants and Disclosure of
26 20 20 Government Assistance AS 12
The Effects of Changes in Foreign
27 21 21 Exchange Rates AS 11
28 23 23 Borrowing Costs AS 16
29 24 24 Related Party Disclosures AS 18
30 27 27 Separate Financial Statements -

Investments in Associates and

31 28 28 Joint Ventures AS 23
Financial reporting in
32 29 29 Hyperinflationery Economies -
Financial Instruments :
33 32 32 Pr4esentation AS 31
34 33 33 Earnings Per Share AS 20
35 34 34 Interim Financial Reporting AS 25
36 36 36 Impairment of Assets AS 28
Provisions, Contingent Liabilities
37 37 37 and Contingent Assets AS 29
38 38 38 Intangible Assets AS 26
39 40 40 Investment Property AS 13
40 41 41 Agriculture -
AS/GN Title

-
Guidance note on Accounting for
Employee Share-based Payments
Accounting for Amalgamations
-

Discontinued Operations
Guidance note on Accounting for
Oil and Gas Producing Activities
Financial Instruments :
Disclosures
Segmental Reporting
Financial Instruments :
Recognition and Measurement

Consolidated Financial Statements

Financial reporting of interests in
Joint Ventures

-
-
Accounting for Rate Regulated
Activities

Disclosure of Accounting Policies

Valuation of inventories
Cash Flow Statements
Net profit or loss fot\r the period,
Prior period items and Changes in
Accounting Policies
Contingencies and events occuring
after Balance Sheet.
Construction Contracts
Accouting for Taxes on Income.
Accounting for Fixed Assets
Leases
Revenue Recognition
Employee Benefits

Accounting for Gevernment

Grants
The Effects of Changes in Foreign
Exchange Rates
Borrowing Costs
Related Party Disclosures
-
Accounting for Investments in
Associates in Consolidated
Financial Statements

-
Financial Instruments :
Pr4esentation
Earnings Per Share
Interim Financial Reporting
Impairment of Assets
Provisions, Contingent Liabilities
and Contingent Assets
Intangible Assets
Accounting for Investments
-