⌖ Bulletins / Ind AS
Accounting Standards (Ind AS).
No notifications currently listed under Accounting Standards (Ind AS) at source.
No live notifications are currently mirrored at the source under this head. We've curated a reference library below — primary statute, key rules and notable directions, with direct links to the issuing authority.
Open source page on dcgargco.com →Indian Accounting Standards (Ind AS) are issued by the Ministry of Corporate Affairs on the recommendation of ICAI, under the Companies (Indian Accounting Standards) Rules, 2015. Ind AS apply mandatorily to specified companies and converge substantially with IFRS.
01
Framework and roadmap
02
Core presentation and policies
Ind AS 1 – Presentation of Financial Statements
Ind AS 1
Applicable FY 2016-17
Ind AS 7 – Statement of Cash Flows
Ind AS 7
Applicable FY 2016-17
Ind AS 8 – Accounting Policies, Changes in Estimates and Errors
Ind AS 8
Applicable FY 2016-17
Ind AS 10 – Events after the Reporting Period
Ind AS 10
Applicable FY 2016-17
03
Recognition, measurement and disclosure
Ind AS 115 – Revenue from Contracts with Customers
Ind AS 115
Applicable FY 2018-19
Ind AS 116 – Leases
Ind AS 116
Applicable FY 2019-20
Ind AS 109 – Financial Instruments
Ind AS 109
Applicable FY 2018-19
Ind AS 12 – Income Taxes
Ind AS 12
Applicable FY 2016-17
Ind AS 16 – Property, Plant and Equipment
Ind AS 16
Applicable FY 2016-17
Ind AS 36 – Impairment of Assets
Ind AS 36
Applicable FY 2016-17
04
Full standard list
Curated reference material, not a live notification feed. Each link opens the issuing authority’s canonical PDF or page — confirm the latest amendment status before relying on any item operationally.