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Ind AS — Complete Indian Accounting Standards Hub

Reviewed by Nikhil Gupta and Kajri Singh · Last reviewed 11 September 2026

A structured Ind AS study and practice centre covering the Conceptual Framework, First-time Adoption and all 44 notified standards under the Companies (Indian Accounting Standards) Rules, 2015 — organised by category, not as one undifferentiated list.

44 standards mapped48 connected guides9 category groupsReviewed through 2026-07-18
How this hub works: each card links to the canonical guide for that standard — scope, recognition and measurement principles, disclosure requirements, worked examples and IGAAP comparison where relevant. Where a standard has a genuinely distinct deep-dive (e.g. hedge accounting under Ind AS 109, goodwill/PPA under Ind AS 103), it is linked as a related resource under the main card rather than duplicated as a separate standard. This hub organises existing Finin2min guides; it does not reproduce ICAI/MCA's official standard text verbatim — always confirm the exact notified wording, illustrative examples and appendices against the Companies (Indian Accounting Standards) Rules, 2015 and subsequent amendment notifications before relying on a position.

2-minute answer

A structured Ind AS study and practice centre covering the Conceptual Framework, First-time Adoption and all 44 notified standards under the Companies (Indian

Current-law check: This page was reviewed for currentness on the date shown. Verify any rate, threshold, deadline or regulatory status against the linked primary authority before acting.

Use this page to

  • Understand the calculation or decision rule
  • Test inputs and assumptions
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  • Verify the result against primary documents before acting

Practical control

Use the tool or guide as a decision aid, then verify the underlying assumption, product term, tax rule or statutory requirement before committing money or filing.

Official / primary sources

    Related Finin2min guidance

    Reviewed for currentness, usability and source quality on 11 September 2026. Where an official source changes after this date, the official source prevails.

    Complete coverage architecture

    44
    Standards mapped

    Every currently-effective Ind AS, the Conceptual Framework and Schedule III presentation format.

    48
    Connected guides

    One canonical guide per standard, plus related deep-dives where a standard has genuinely distinct sub-topics.

    9
    Category groups

    Standards are grouped the way practitioners actually use them — presentation, assets, liabilities, instruments, revenue, consolidation, tax, specialised industries.

    Standard-by-standard library

    The library below organises every notified Ind AS by practical category rather than raw numeric order alone, so related standards sit together.

    Framework and First-time Adoption 2 standards

    Ind AS CF — Conceptual Framework for Financial Reporting/articles/ind-as-conceptual-framework-guide.htmlInd AS 101 — First-time Adoption of Indian Accounting Standards/articles/ind-as-101-first-time-adoption.html

    Presentation and Disclosure 7 standards

    Ind AS 1 — Presentation of Financial Statements/articles/ind-as-1-presentation-of-financial-statements.htmlInd AS 7 — Statement of Cash Flows/articles/ind-as-7-cash-flow-statements-guide.htmlInd AS 8 — Accounting Policies, Changes in Accounting Estimates and Errors/articles/ind-as-8-accounting-policies-estimates-errors.htmlInd AS 10 — Events after the Reporting Period/articles/ind-as-10-events-after-reporting-period.htmlInd AS 24 — Related Party Disclosures/articles/ind-as-24-related-party-disclosures.htmlInd AS 34 — Interim Financial Reporting/articles/ind-as-34-interim-financial-reporting.htmlInd AS Sch III — Schedule III — Balance Sheet and P&L Format/articles/schedule-iii-ind-as-balance-sheet-pnl-format.html

    Assets 8 standards

    Ind AS 2 — Inventories/articles/ind-as-2-inventories-guide.htmlInd AS 16 — Property, Plant and Equipment/articles/ind-as-16-property-plant-equipment.htmlInd AS 38 — Intangible Assets/articles/ind-as-38-intangible-assets-guide.htmlInd AS 40 — Investment Property/articles/ind-as-40-investment-property.htmlInd AS 36 — Impairment of Assets/articles/ind-as-36-impairment-assets-detailed-guide.htmlInd AS 105 — Non-current Assets Held for Sale and Discontinued Operations/articles/ind-as-105-held-for-sale-discontinued-operations.htmlInd AS 106 — Exploration for and Evaluation of Mineral Resources/articles/ind-as-106-exploration-evaluation-mineral-resources.htmlInd AS 41 — Agriculture/articles/ind-as-41-agriculture.html

    Liabilities, Provisions and Employee Benefits 4 standards

    Ind AS 37 — Provisions, Contingent Liabilities and Contingent Assets/articles/ind-as-37-provisions-contingencies-detailed-guide.htmlInd AS 19 — Employee Benefits/articles/ind-as-19-employee-benefits-gratuity-guide.htmlInd AS 26 — Accounting and Reporting by Retirement Benefit Plans/articles/ind-as-26-retirement-benefit-plans-guide.htmlInd AS 20 — Government Grants and Government Assistance/articles/ind-as-20-government-grants-guide.html

    Financial Instruments 5 standards

    Ind AS 32 — Financial Instruments: Presentation/articles/ind-as-32-financial-instruments-presentation-detailed-guide.htmlInd AS 107 — Financial Instruments: Disclosures/articles/ind-as-107-financial-instruments-disclosures-detailed-guide.htmlInd AS 109 — Financial Instruments (classification, measurement, ECL, hedge accounting)/articles/ind-as-109-financial-instruments-guide.html
    ↳ Hedge accounting deep diveInd AS 113 — Fair Value Measurement/articles/ind-as-113-fair-value-measurement.htmlInd AS 32+107 — Financial Instruments cross-reference (32 & 107 together)/articles/ind-as-32-107-financial-instruments-presentation-disclosures.html

    Revenue, Leases and Share-based Payment 3 standards

    Ind AS 115 — Revenue from Contracts with Customers/articles/ind-as-115-revenue-from-contracts-with-customers.htmlInd AS 116 — Leases/articles/ind-as-116-leases-complete-guide.html
    ↳ Ind AS 17 vs 116 transition guideInd AS 102 — Share-based Payment/articles/ind-as-102-share-based-payment.html

    Consolidation and Business Combinations 6 standards

    Ind AS 103 — Business Combinations/articles/ind-as-103-business-combinations-detailed-guide.html
    ↳ Acquisition method, PPA and goodwill deep diveInd AS 110 — Consolidated Financial Statements/articles/ind-as-110-consolidated-financial-statements.html
    ↳ Consolidation practical workthroughInd AS 111 — Joint Arrangements/articles/ind-as-111-joint-arrangements.htmlInd AS 112 — Disclosure of Interests in Other Entities/articles/ind-as-112-disclosure-interests-other-entities.htmlInd AS 27 — Separate Financial Statements/articles/ind-as-27-separate-financial-statements.htmlInd AS 28 — Investments in Associates and Joint Ventures/articles/ind-as-28-associates-joint-ventures.html

    Tax and Currency 3 standards

    Ind AS 12 — Income Taxes/articles/ind-as-12-income-taxes-deferred-tax-guide.htmlInd AS 21 — The Effects of Changes in Foreign Exchange Rates/articles/ind-as-21-foreign-exchange-rates.htmlInd AS 29 — Financial Reporting in Hyperinflationary Economies/articles/ind-as-29-hyperinflationary-economies-guide.html

    Specialised and Industry Standards 6 standards

    Ind AS 117 — Insurance Contracts (current standard)/articles/ind-as-117-insurance-contracts-guide.htmlInd AS 104 — Insurance Contracts (legacy, transitional)/articles/ind-as-104-insurance-contracts-guide.htmlInd AS 114 — Regulatory Deferral Accounts/articles/ind-as-114-regulatory-deferral-accounts.htmlInd AS 108 — Operating Segments/articles/ind-as-108-operating-segments.htmlInd AS 33 — Earnings per Share/articles/ind-as-33-earnings-per-share.htmlInd AS 23 — Borrowing Costs/articles/ind-as-23-borrowing-costs.html

    Source and review trail

    Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

    Official starting point
    www.icai.org