Skip to main content

AS with Corresponding IndAS (2018)

First is Accounting Standard and then it's Indian Accounting Standard
  • AS 01-Disclosure of Accounting Policies-Ind AS 1-Presentation of Financial Statements 
  • AS 02-Valuation of Inventories-Ind AS 2-Inventories 
  • AS 03-Cash Flow Statements-Ind AS 7-Statement of Cash Flows 
  • AS 04-Contingencies and Events Occurring After Balance Sheet Date-Ind AS 10-Events after the Reporting Period 
  • AS 05-Net profit or Loss for the period, Prior Period Items and Changes in Accounting Policies-Ind AS 8-Accounting Policies, Changes in Accounting Estimates and Errors 
  • AS 06-Depreciation-- Included in IndAS115
  • AS 08-Research and development-- Included in IndAS115
  • AS 07-Construction Contracts-Ind AS 11-Construction Contracts 
  • AS 09-Revenue Recognition-Ind AS 18-Revenue recognition 
  • Ind AS 115-Revenue from Contracts with Customers 
  • AS 10-Property, Plant and Equipment-Ind AS 16-Property, Plant and Equipment 
  • AS 11-The Effects of Changes in Foreign Exchange Rates-Ind AS 21-The Effects of Changes in Foreign Exchange Rates 
  • AS 12-Government Grants-Ind AS 20-Accounting for Government Grants and Disclosure of Government Assistance 
  • AS 13-Accounting for Investments-- Included in IndAS 109
  • AS 30-Financial Instruments: Recognition and Measurement-Ind AS 109-Financial Instruments 
  • AS 31-Financial Instruments: Presentation-Ind AS 32-Financial Instruments: Presentation 
  • AS 32-Financial Instruments: Disclosures-Ind AS 107-Financial Instruments: Disclosures 
  • AS 14-Accounting for Amalgamations-Ind AS 103-Business Combinations 
  • AS 15-Employee Benefits-Ind AS 19-Employee Benefits 
  • AS 16-Borrowing Costs-Ind AS 23-Borrowing Costs 
  • AS 17-Segment Reporting-Ind AS 108-Operating Segments 
  • AS 18-Related Party Disclosures-Ind AS 24-Related Party Disclosures 
  • AS 19-Leases-Ind AS 17-Leases 
  • AS 20-Earnings Per Share-Ind AS 33-Earnings per Share 
  • AS 21-Consolidated Financial Statements-Ind AS 110-Consolidated Financial Statements 
  • AS 22-Accounting for Taxes on Income-Ind AS 12-Income Taxes 
  • AS 23-Accounting for Investments in Associates-Ind AS 28-Investments in Associates and Joint Ventures 
  • AS 24-Discontinuing Operations-Ind AS 105-Non-current Assets Held for Sale and Discontinued Operations 
  • AS 25-Interim Financial Reporting-Ind AS 34-Interim Financial Reporting 
  • AS 26-Intangible Assets-Ind AS 38-Intangible Assets 
  • AS 27-Financial Reporting of Interests in Joint Ventures-Ind AS 111-Joint Arrangements 
  • AS 28-Impairment of Assets-Ind AS 36-Impairment of Assets 
  • AS 29-Provisions, Contingent Liabilities and Contingent Assets-Ind AS 37-Provisions, Contingent Liabilities and Contingent Assets 
Other IndAS without any old AS
  • Ind AS 27-Separate Financial Statements 
  • Ind AS 29-Financial Reporting in Hyperinflationary Economies 
  • Ind AS 40-Investment Property 
  • Ind AS 41-Agriculture 
  • Ind AS 101-First-time Adoption of Indian Accounting Standards 
  • Ind AS 102-Share-based Payment 
  • Ind AS 104-Insurance Contracts 
  • Ind AS 106-Exploration for and Evaluation of Mineral Resources 
  • Ind AS 112-Disclosure of Interests in Other Entities 
  • Ind AS 113-Fair Value Measurement Ind AS 114-Regulatory Deferral Accounts

Comments

Post a Comment

Popular posts from this blog

All MCQs CA Course - May 2019 Paper with Changed pattern

Hello everyone, following are various Multiple choice questions from different subjects. I Hope you will like it Happy reading Section Z - ISCA MCQ and Important One Words Paper 6: Information Systems Control and Audit (Old Course) Official ICAI MCQ 1. Arrange in chronological order of their assessment. a. Risk b. Threat c. Vulnerability d. Impact (a) a,b,c,d (b) c,b,a,d (c) d,c,b,a (d) c,b,d,a 2. Complete the sentence. "_______ " is not a RISK management strategy. (a) Define (b) Eliminate (c) Share (d) Mitigate 3. COBIT 5 principles include all except, (a) Meeting Stakeholder Needs (b) Covering Enterprise End To End (c) Separating Governance From Management (d) Enabling Better Controls 4. Creating a Governance, Risk and Compliance (GRC) framework is responsibility of ____________. (a) Management (b) Auditors (c) Board of Directors (BoD) (d) Auditor and BoD 5. Best definition to define a HUMAN being in terms of System. (a) Physical, Prob
2 comments
Read more

Suggested answers November 2018 - Advance accounting Old Course IPCC

November 2018 Following are answers, a care is taken to answer them correctly, however, if any mistakes are identified by you, kindly share with me, I would love to hear them and will incorporate changes accordingly. Question Covered in post 1(a), 1(b), 1(c), 1(d), 2, 3(a),  3(b), 4, 5(a), 5(b),  6(b), 7(a), 7(b), 7(c),  7(d), 7(e) Question Pending 6(a) 1(a) (i) Annual lease rent = Rs. 32,500 (ii) Income = 26,000, 32,500, 39,000 (iii) Depreciation = Rs. 20,000, Rs. 25,000, Rs. 30,000 1(b) (i) Prior period Item adjustment Prior Period A/c Dr. To Salary Payable Salary payable A/c Dr To Cash Prior period item shall be disclosed separately (ii) Wages with retrospective effect It is not taken as error or omission in the preparation of Financial statements and hence this is not a prior period item, additional liability of Rs. 75,000 shall be included in current year Salary 1(c) (i) Present obligation as a result of a past obligating ev
28 comments
Read more

Similarities between Delhi and Sikkim

 Delhi and Sikkim are although very different in terms of culture, tradition and food however both have some similarities. The first similarity is the area, both Delhi and Sikkim are small where as Sikkim ranks twenty seventh in terms of covered area and similarly Delhi ranks thirty first in terms of covered area. There is high literacy rate in Delhi and Sikkim, Delhi literacy rate is 86.21% and Sikkim's literacy rate is 82.6% which is also thirteenth in rank. Delhi and Sikkim have high human development index, Delhi ranks Fifth with 0.746 HDI and Sikkim ranks tenth with 0.716 HDI. Both Delhi and Sikkim comes in Northern portion of India and shares almost same latitude. Both Delhi and Sikkim are great heritage of culture and language hub.
Post a Comment
Read more