List of Indian Accounting Standards (Converged IND ASs) issued by MCA

The MCA had notified the Ind AS via the Companies (Indian Accounting Standards) Rules, 2015. Subsequently, the MCA has notified the Companies (Indian Accounting Standards) (Amendment) Rules, 2016/2017 to carry out certain amendments/ omissions in the above Ind ASs and to introduce two new Ind AS 11 and 18.

Summary List of Converged Ind AS issued by the MCA

A. Ind AS issued under Companies (Ind AS) Rules 2015	Remarks
Ind AS 101 – First-time Adoption of Indian Accounting Standards	Amended*
Ind AS 102 – Share-based Payment	Amended**
Ind AS 103 – Business Combinations	Amended*
Ind AS 104 – Insurance Contracts	Amended*
Ind AS 105 – Non-current Assets Held for Sale and Discontinued Operations	Amended*
Ind AS 106 – Exploration for and Evaluation of Mineral Resources
Ind AS 107 – Financial Instruments: Disclosures	Amended*
Ind AS 108 – Operating Segments
Ind AS 109 – Financial Instruments	Amended*
Ind AS 110 – Consolidated Financial Statements	Amended*
Ind AS 111 – Joint Arrangements
Ind AS 112 – Disclosure of Interests in Other Entities	Amended*
Ind AS 113 – Fair Value Measurement
Ind AS 114 – Regulatory Deferral Accounts
Ind AS 115 – Revenue from Contracts with CustomersInd AS 114 – Regulatory Deferral Accounts	Omitted*
Ind AS 1 – Presentation of Financial Statements	Amended*
Ind AS 2 – Inventories	Amended*
Ind AS 7 – Statement of Cash Flows	Amended**
Ind AS 8 – Accounting Policies, Changes in Accounting Estimates and Errors
Ind AS 10 – Events after the Reporting Period
Ind AS 12 – Income Taxes	Amended*
Ind AS 16 – Property, Plant and Equipment	Amended*
Ind AS 17 – Leases	Amended*
Ind AS 19 – Employee Benefits	Amended*
Ind AS 20 – Accounting for Gov. Grants and Disclosure of Govt. Assistance
Ind AS 21 – The Effects of Changes in Foreign Exchange Rates
Ind AS 23 – Borrowing Costs	Amended*
Ind AS 24 – Related Party Disclosures
Ind AS 27 – Separate Financial Statements
Ind AS 28 – Investments in Associates and Joint Ventures	Amended*
Ind AS 29 – Financial Reporting in Hyperinflationary Economies
Ind AS 32 – Financial Instruments: Presentation	Amended*
Ind AS 33 – Earnings per Share
Ind AS 34 – Interim Financial Reporting	Amended*
Ind AS 36 – Impairment of Assets	Amended*
Ind AS 37 – Provisions, Contingent Liabilities and Contingent Assets	Amended*
Ind AS 38 – Intangible Assets	Amended*
Ind AS 40 – Investment Property	Amended*
Ind AS 41 – Agriculture