| Sl. No. | IFRS/ IAS | Ind AS | Subject |
| 1 | IAS 1 | Ind AS 1 | Presentation of Financial Statements |
| 2 | IAS 2 | Ind AS 2 | Inventories |
| 3 | IAS 7 | Ind AS 7 | Statement of Cash Flows |
| 4 | IAS 8 | Ind AS 8 | Accounting Policies, Changes in Accounting Estimates and Errors |
| 5 | IAS 10 | Ind AS 10 | Events after the Reporting Period |
| 6 | IAS 11 | Ind AS 11 | Construction Contracts |
| 7 | IAS 12 | Ind AS 12 | Income Taxes |
| 8 | IAS 16 | Ind AS 16 | Property, Plant and Equipment |
| 9 | IAS 17 | Ind AS 17 | Leases |
| 10 | IAS 18 | Ind AS 18 | Revenue |
| 11 | IAS 19 | Ind AS 19 | Employee Benefits |
| 12 | IAS 20 | Ind AS 20 | Accounting for Government Grants and Disclosure of Government Assistance |
| 13 | IAS 21 | Ind AS 21 | The Effects of Changes in Foreign Exchange Rates |
| 14 | IAS 23 | Ind AS 23 | Borrowing Costs |
| 15 | IAS 24 | Ind AS 24 | Related Party Disclosures |
| 16 | IAS 26 | None | Accounting and Reporting by Retirement Benefit Plans [Ind AS corresponding to IAS 26, Accounting and Reporting by Retirement Benefit Plans, has not been issued as this standard is not applicable to companies]. |
| 17 | IAS 27 | Ind AS 27 | Consolidated and Separate Financial Statements |
| 18 | IAS 28 | Ind AS 28 | Investments in Associates and Joint Ventures |
| 19 | IAS 29 | Ind AS 29 | Financial Reporting in Hyper Inflationary Economies |
| 20 | IAS 32 | Ind AS 32 | Financial Instruments: Presentation |
| 21 | IAS 33 | Ind AS 33 | Earnings per Share |
| 22 | IAS 34 | Ind AS 34 | Interim Financial Reporting |
| 23 | IAS 36 | Ind AS 36 | Impairment of Assets |
| 24 | IAS 37 | Ind AS 37 | Provisions, Contingent Liabilities and Contingent Assets |
| 25 | IAS 38 | Ind AS 38 | Intangible Assets |
| 26 | IAS 39 | None | Financial Instruments: Recognition and Measurement [Since India has decided to converge early with IFRS 9, Financial Instruments. Accordingly, Ind AS 109, Financial Instruments, has been issued and Ind AS 39, Financial Instruments: Recognition and Measurement, has not been issued]. |
| 27 | IAS 40 | Ind AS 40 | Investment Property |
| 28 | IAS 41 | Ind AS 41 | Agriculture |
| 29 | IFRS 1 | Ind AS 101 | First-time Adoption of Indian Accounting Standards |
| 30 | IFRS 2 | Ind AS 102 | Share-based Payment |
| 31 | IFRS 3 | Ind AS 103 | Business Combinations |
| 32 | IFRS 4 | Ind AS 104 | Insurance Contracts |
| 33 | IFRS 5 | Ind AS 105 | Non-current Assets Held for Sale and Discontinued Operations |
| 34 | IFRS 6 | Ind AS 106 | Exploration for and Evaluation of Mineral Resources |
| 35 | IFRS 7 | Ind AS 107 | Financial Instruments: Disclosures |
| 36 | IFRS 8 | Ind AS 108 | Operating Segments |
| 37 | IFRS 9 | Ind AS 109 | Financial Instruments |
| 38 | IFRS 10 | Ind AS 110 | Consolidated Financial Statements |
| 39 | IFRS 11 | Ind AS 111 | Joint Arrangements |
| 40 | IFRS 12 | Ind AS 112 | Disclosure of Interest in Other Entities |
| 41 | IFRS 13 | Ind AS 113 | Fair Value Measurement |
| 42 | IFRS 14 | Ind AS 114 | Regulatory Deferral Account |
Comparison of ‘IFRS’/ ‘IAS’ and Corresponding ‘Ind AS’ notified by MCA
2016-09-20
Accounting
