List of Indian Accounting Standards issued by MCA (Converged Ind AS)
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
* Subsequently Amended/ Omitted by the MCA thru Companies (Ind AS) (Amendment) Rules 2016
** Subsequently Amended by the MCA thru Companies (Ind AS) (Amendment) Rules 2017
|B. Ind AS issued under Companies (Ind AS) (Amendment) Rules 2016||Remarks|
|Ind AS 11 – Construction Contracts||–|
|Ind AS 18 – Revenue||–|