Indian Accounting Standards (Ind AS) is a comprehensive and up-to-date reference work on the Ind AS regime in India. As amended by the Companies (Indian Accounting Standards) Amendment Rules 2025, this book contains the fully-updated bare text of the Ind AS along with an expert Guide explaining their application, transition challenges, and comparative analysis with the legacy Accounting Standards (AS) and International Financial Reporting Standards (IFRS). It aims to simplify the understanding and implementation of Ind AS through practical insights, phase-wise applicability guidelines, and elaborate illustrations.
This book is intended for the following audience:
The Present Publication is the 7th Edition, amended by the Companies (Indian Accounting Standards) Amendment Rules 2025 and updated till 24th May 2025. This book is edited by Taxmann's Editorial Board, with the following noteworthy features:
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The key Ind AS are organized into thematic clusters covering financial reporting aspects:
Ind AS 1: Presentation of Financial Statements
Ind AS 7: Statement of Cash Flows
Ind AS 8: Accounting Policies, Changes & Errors
Ind AS 10: Events After Reporting Period
Ind AS 110–112: Consolidation, Joint Arrangements & Associates
Ind AS 2: Inventories
Ind AS 16 & 38: Property, Plant & Equipment; Intangible Assets
Ind AS 19: Employee Benefits
Ind AS 23: Borrowing Costs
Ind AS 36: Impairment of Assets
Ind AS 37: Provisions, Contingent Liabilities & Assets
Ind AS 32–39 (superseded by 109 in phases): Presentation, Recognition, and previous standards
Ind AS 109: Financial Instruments
Ind AS 113: Fair Value Measurement
Ind AS 11 & 18: Construction Contracts; Revenue (older)—now replaced
Ind AS 115: Revenue from Contracts with Customers (new converged version)
Ind AS 17: Leases (being replaced by Ind AS 116)
Ind AS 116: Leases (new lessee accounting)
Ind AS 20: Accounting for Government Grants & Disclosure of Govt Assistance
Ind AS 21: Foreign Currency Translation
Ind AS 24: Related Party Disclosures
Ind AS 27 & 28 (replaced/updated in part): Separate Financial Statements; Investments in Associates & Joint Ventures
Ind AS 105–108: Non-current Assets Held for Sale; Agriculture; Extractive Industries; Operating Segments
Ind AS 34: Interim Financial Reporting
Ind AS 101: First-time Adoption of Indian Accounting Standards
Full text of each standard with explanations
Illustrative examples and case studies
Disclosure checklists aligned with statutory requirements
Comparative guidance between Indian GAAP, IFRS, and Ind AS
Chapter-end model questions, case problems, and past exam questions
Summary tables, flowcharts, and tabbed navigation for quick referencing
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