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1 Short title and commencement - The Companies (Indian Accounting Standards) Rules, 2015
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2 Definitions - The Companies (Indian Accounting Standards) Rules, 2015
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3 Applicability of Accounting Standards
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4 Obligation to comply with Indian Accounting Standards (Ind AS)
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5 Exemptions
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Annexure
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Indian Accounting Standard (Ind AS) 1 - Presentation of Financial Statements
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Indian Accounting Standard (Ind AS) 2 - Inventories
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Indian Accounting Standard (Ind AS) 7 - Statement of Cash Flows
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Indian Accounting Standard (Ind AS) 8 - Accounting Policies, Changes in Accounting Estimates and Errors
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Indian Accounting Standard (Ind AS) 10 - Events after the Reporting Period
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Indian Accounting Standard (Ind AS) 11 - Construction Contracts
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Indian Accounting Standard (Ind AS) 12 - Income Taxes
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Indian Accounting Standard (Ind AS) 16 - Property, Plant and Equipment
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Indian Accounting Standard (Ind AS) 17 - Leases
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Indian Accounting Standard (Ind AS) 18 - Revenue
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Indian Accounting Standard (Ind AS) 19 - Employee Benefits
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Indian Accounting Standard (Ind AS) 20 - Accounting for Government Grants and Disclosure of Government Assistance
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Indian Accounting Standard (Ind AS) 21 - The Effects of Changes in Foreign Exchange Rates
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Indian Accounting Standard (Ind AS) 23 - Borrowing Costs
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Indian Accounting Standard (Ind AS) 24 - Related Party Disclosures
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Indian Accounting Standard (Ind AS) 27 - Separate Financial Statements
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Indian Accounting Standard (Ind AS) 28 - Investments in Associates and Joint Ventures
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Indian Accounting Standard (Ind AS) 29 - Financial Reporting in Hyperinflationary Economies
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Indian Accounting Standard (Ind AS) 32 - Financial Instruments: Presentation
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Indian Accounting Standard (Ind AS) 33 - Earnings per Share
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Indian Accounting Standard (Ind AS) 34 - Interim Financial Reporting
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Indian Accounting Standard (Ind AS) 36 - Impairment of Assets
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Indian Accounting Standard (Ind AS) 37 - Provisions, Contingent Liabilities and Contingent Assets
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Indian Accounting Standard (Ind AS) 38 - Intangible Assets
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Indian Accounting Standard (Ind AS) 40 - Investment Property
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Indian Accounting Standard (Ind AS) 41 - Agriculture
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Indian Accounting Standard (Ind AS) 101 - First-time Adoption of Indian Accounting Standards
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Indian Accounting Standard (Ind AS) 102 - Share-based Payment
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Indian Accounting Standard (Ind AS) 103 - Business Combinations
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Indian Accounting Standard (Ind AS) 104 - Insurance Contracts
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Indian Accounting Standard (Ind AS) 105 - Non-current Assets Held for Sale and Discontinued Operations
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Indian Accounting Standard (Ind AS) 106 - Exploration for and Evaluation of Mineral Resources
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Indian Accounting Standard (Ind AS) 107 - Financial Instruments: Disclosures
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Indian Accounting Standard (Ind AS) 108 - Operating Segments
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Indian Accounting Standard (Ind AS) 109 - Financial Instruments
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Indian Accounting Standard (Ind AS) 110 - Consolidated Financial Statements
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Indian Accounting Standard (Ind AS) 111 - Joint Arrangements
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Indian Accounting Standard (Ind AS) 112 - Disclosure of Interests in Other Entities
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Indian Accounting Standard (Ind AS) 113 - Fair Value Measurement
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Indian Accounting Standard (Ind AS) 114 - Regulatory Deferral Accounts
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Indian Accounting Standard (Ind AS) 115 - Revenue from Contracts with Customers
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Indian Accounting Standard (Ind AS) 115- Revenue from Contracts with Customers
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Indian Accounting Standard (Ind AS) 116
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