Skip to content
Home / Knowledge hubs / Ind AS
IndAS · Gold-standard hub

Ind AS — Complete Indian Accounting Standards Hub

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.

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