Laws-6976.11

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