Taxmann’s Indian Accounting Standards (Ind AS) As amended by companies (Indian Accounting Standards Amendment Rules 2021 Edition 2021


Taxmann’s Indian Accounting Standards (Ind AS) As amended by companies (Indian Accounting Standards Amendment Rules 2021 Edition 2021

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Indian Accounting Standards (Ind AS) contains the updated Indian Accounting Standards issued under the Companies (Indian Accounting Standard) Rules, 2021.

It provides a complete understanding of the definitions, entities liable to apply Ind AS, and exemptions.

The Present Publication is the 2nd Edition, authored by Taxmann’s Editorial Board, updated till 30th June 2021, with the following noteworthy features:

  • [Text of Indian Accounting Standard (Ind AS)] notified under Companies (Indian Accounting Standard) Rules, 2021;
  • [Guide for Definitions] in Indian Accounting Standards
  • [Guide on Applicability] of Indian Accounting Standards
  • [Guide on Obligations to Comply with] in Indian Accounting Standards
  • [Guide on Exemptions/Relaxations] in Indian Accounting Standards

The contents of the book are as follows:

  • Arrangement of Rules
    • Short Title and Commencement
    • Definitions
    • Applicability of Accounting Standards
    • Obligation to Comply with Indian Accounting Standards (Ind AS)
    • Exemptions
  • General Instructions
  • Indian Accounting Standards (Ind AS)
    • 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) 116: Leases
    • 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 Standards (Ind AS) 10: Events after the Reporting Period
    • Indian Accounting Standards (Ind AS) 11: Construction Contracts
    • Indian Accounting Standards (Ind AS) 12: Income Taxes
    • Indian Accounting Standards (Ind AS) 16: Property, Plant and Equipment
    • Indian Accounting Standards (Ind AS) 17: Leases
    • Indian Accounting Standards (Ind AS) 18: Revenue
    • Indian Accounting Standards (Ind AS) 19: Employee Benefits
    • Indian Accounting Standards (Ind AS) 20: Accounting for Government Grants and Disclosure of Government Assistance
    • Indian Accounting Standards (Ind AS) 21: The Effect of Changes in Foreign Exchanges Rates
    • Indian Accounting Standards (Ind AS) 23: Borrowing Costs
    • Indian Accounting Standards (Ind AS) 24: Related Party Disclosures
    • Indian Accounting Standards (Ind AS) 27: Separate Financial Statements
    • Indian Accounting Standards (Ind AS) 28: Investments in Associates and Joint Ventures
    • Indian Accounting Standards (Ind AS) 29: Financial Reporting in Hyperinflationary Economies
    • Indian Accounting Standards (Ind AS) 32: Financial Instruments: Presentation
    • Indian Accounting Standards (Ind AS) 33: Earnings Per Share
    • Indian Accounting Standards (Ind AS) 34: Interim Financial Reporting
    • Indian Accounting Standards (Ind AS) 36: Impairment of Assets
    • Indian Accounting Standards (Ind AS) 37: Provisions, Contingent Liabilities and Contingent Assets
    • Indian Accounting Standards (Ind AS) 38: Intangible Assets
    • Indian Accounting Standards (Ind AS) 40: Investment Property
    • Indian Accounting Standards (Ind AS) 41: Agriculture

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About the author


Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr. Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in our publications and research platform. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • Keep the readers abreast with the latest developments in the judicial and legislative fields
  • Prepare the analytical write-ups on recent, controversial, and contagious issues to help the readers to understand the event and its implications
  • Every content published by Taxmann should be complete, accurate and lucid
  • All evidence-based statements must be supported with proper reference to Section, Circular No., Notification No., or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Choose a font and size that’s easy to read, and remain consistent across all imprint and digital publications

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