INDIAN ACCOUNTING STANDARDS (IND AS)
IND AS VS. IFRS IAS/IFRS Title Ind AS IAS 1 Presentation of Financial Statement 1 IAS 2 Inventories 2 IAS 7 Statement of Cash Flows 7 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 8 IAS 10 Events after the Reporting Period 10 IAS 11 Construction Contracts 11 IAS 12 Income Taxes 12 IAS 16 Property, Plant and Equipment 16 IAS 17 Leases 17 IAS 18 Revenue 18
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INDIAN ACCOUNTING STANDARDS (IND AS)
www.nirc-icai.orgIND AS VS. IFRS IAS/IFRS Title Ind AS IAS 1 Presentation of Financial Statement 1 IAS 2 Inventories 2 IAS 7 Statement of Cash Flows 7 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 8 IAS 10 Events after the Reporting Period 10 IAS 11 Construction Contracts 11 IAS 12 Income Taxes 12 IAS 16 Property, Plant and Equipment 16 IAS 17 Leases 17 …
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