Friday 20 February 2015

The final Ind AS standards have been notified and are available for download.


Notifications    Description
G.S.R dated 16 Feb 2015     The Companies (Indian Accounting Standards) Rules, 2015.
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) 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) 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) 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

No comments:

Pre-GST taxes cannot be refunded if paid pursuant to an inquiry

  This is to update you about an important decision by Tribunal in the case of Filatex India Limited vs. CCE & ST , E A No. 10231 of ...