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Companies_Rules_2014

Section / Rule Number Content


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

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