LIST OF IND-AS WITH CORRESPONDING ACCOUNTING STANDARDS

Correspoding Accounting Standard Name of Indian Accounting AS / Correspoding Accounting

IND - AS Name of Indian Accounting Standard AS / GN IND - AS2
/ GN Standard2 GN2 Standard / GN2
Contingencies and events
Ind AS 101 First-time adoption of Ind AS - - Ind AS 10 Events after Reporting Period AS 4
occurring after BS date
Ind AS 102 Share Based payments GN on Employee based share payments Ind AS 11 Construction Contracts - -
Ind AS 103 Business Combination AS 14 Accounting for Amalgamation Ind AS 12 Income Taxes AS 22 Accounting for Income Taxes
AS 6 & Depreciation & Accounting for
Ind AS 104 Insurance Contracts - - Ind AS 16 Property, Plant and Equipment
10 fixed assets
Non-Current Assets Held for Sale and
Ind AS 105 AS 24 Discontinuing Operations Ind AS 18 Revenue - -
Discontinued Operations
Exploration for and Evaluation of Mineral on accounting for oil & gas producing
Ind AS 106 GN Ind AS 19 Employee Benefits AS 15 Employee Benefits
Resources co.
Accounting for Government
Accounting for government
Ind AS 107 Financial Instruments: Disclosures AS 32 Financial Instruments: Disclosures Ind AS 20 Grants and Disclosure of AS 12
grants
Government Assistance
The Effects of Changes in Foreign Effects of changes in foreign
Ind AS 108 Operating Segments AS 17 Segment Reporting Ind AS 21 AS 11
Exchange Rates exchange rates
Accounting for Investments and
AS 13 &
Ind AS 109 Financial Instruments Financial Instruments : Recognition Ind AS 23 Borrowing Costs AS 16 Borrowing Costs
30
and Measurement
Ind AS 110 Consolidated Financial Statements AS 21 Consolidated Financial Statements Ind AS 24 Related Party Disclosures AS 18 Related Party Disclosures
Consolidated Financial
Ind AS 111 Joint Arrangements AS 27 Financial Reporting of Intrests in JVs Ind AS 27 Separate Financial Statements AS 21
Statements
Investments in Associates and Accounting for invest. in
Ind AS 112 Disclosure of Interests in Other Entities - - Ind AS 28 AS 23
Joint Ventures associates in CFS
FR in Hyper inflationary
Ind AS 113 Fair Value Measurement - - Ind AS 29 - -
Economies
Financial Instruments: Financial Instruments:
Ind AS 114 Regulatory Deferral Accounts - - Ind AS 32 AS 31
Presentation Presentation
Construction contracts, Revenue
AS 7, 9 &
Ind AS 115 Revenue from Contracts with Customers Recognition and GN on accounting for Ind AS 33 Earnings per Share AS 20 Earnings per Share
GN
real estate transactions
Ind AS 116 Leases AS 19 Leases Ind AS 34 Interim Financial Reporting AS 25 Interim Financial Reporting
Ind AS 1 Presentation of Financial Statements AS 1 Disclosure of accounting policies Ind AS 36 Impairment of Assets AS 28 Impairment of Assets
Provisions, Contingent Liabilities Provisions, Contingent Liab. &
Ind AS 2 Inventories AS 2 Valuation of Inventories Ind AS 37 AS 29
and Contingent Assets Contingent Assets
Ind AS 7 Statement of Cash Flows AS 3 Statement of Cash Flows Ind AS 38 Intangible Assets AS 26 Intangible Assets
Net Profit or Loss for the period, Prior
Accounting Policies, Changes in Accounting
Ind AS 8 AS 5 Period Items and Changes in Ind AS 40 Investment Property AS 13 Accounting for Investments
Estimates and Errors
Estimates