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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

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