Summary List of Converged Ind AS issued by the MCA
Notifications
|
Description
|
The
Companies (Indian Accounting Standards) Rules, 2015.
|
|
First-time
Adoption of Indian Accounting Standards
|
|
Share-based
Payment
|
|
Business
Combinations
|
|
Insurance
Contracts
|
|
Non-current
Assets Held for Sale and Discontinued Operations
|
|
Exploration
for and Evaluation of Mineral Resources
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Financial
Instruments: Disclosures
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Operating
Segments
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Financial
Instruments
|
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Consolidated
Financial Statements
|
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Joint
Arrangements
|
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Disclosure
of Interests in Other Entities
|
|
Fair
Value Measurement
|
|
Regulatory
Deferral Accounts
|
|
Revenue
from Contracts with Customers
|
|
Presentation
of Financial Statements
|
|
Inventories
|
|
Statement
of Cash Flows
|
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Accounting
Policies, Changes in Accounting Estimates and Errors
|
|
Events
after the Reporting Period
|
|
Income
Taxes
|
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Property,
Plant and Equipment
|
|
Leases
|
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Employee
Benefits
|
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Accounting
for Government Grants and Disclosure of Government Assistance
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The
Effects of Changes in Foreign Exchange Rates
|
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Borrowing
Costs
|
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Related
Party Disclosures
|
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Separate
Financial Statements
|
|
Investments
in Associates and Joint Ventures
|
|
Financial
Reporting in Hyperinflationary Economies
|
|
Financial
Instruments: Presentation
|
|
Earnings
per Share
|
|
Interim
Financial Reporting
|
|
Impairment
of Assets
|
|
Provisions,
Contingent Liabilities and Contingent Assets
|
|
Intangible
Assets
|
|
Investment
Property
|
|
Agriculture
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