|
1 Short title and commencement
|
|
2 Definitions
|
|
3 Accounting Standards
|
|
4 Obligation to comply with Accounting Standards
|
|
5 Qualification for exemption or relaxation in respect of SMC
|
|
ANNEXURE
|
|
Indian Accounting Standard (Ind AS) 10- Property, Plant and Equipment
|
|
Indian Accounting Standard (Ind AS) 1- Disclosure of Accounting Policies
|
|
Indian Accounting Standard (Ind AS) 2- Valuation of Inventories
|
|
Indian Accounting Standard (Ind AS) 3- Cash Flow Statements
|
|
Indian Accounting Standard (Ind AS) 11- The Effects of Changes in Foreign Exchange Rates
|
|
Indian Accounting Standard (Ind AS) 4- Contingencies and Events Occurring After the Balance Sheet Date
|
|
Indian Accounting Standard (Ind AS) 5- Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
|
|
Indian Accounting Standard (Ind AS) 12- Accounting for Government Grants
|
|
Indian Accounting Standard (Ind AS) 7- Construction Contracts?
|
|
Indian Accounting Standard (Ind AS) 13- Accounting for Investments
|
|
Indian Accounting Standard (Ind AS) 14- Accounting for Amalgamations
|
|
Accounting Standard (AS) 15 Employee Benefits
|
|
Indian Accounting Standard (Ind AS) 9- Revenue Recognitiont
|
|
Indian Accounting Standard (Ind AS) 16- Borrowing Costs
|
|
Indian Accounting Standard (Ind AS) 17- Segment Reporting
|
|
Indian Accounting Standard (Ind AS) 18- Related Party Disclosures
|
|
Indian Accounting Standard (Ind AS) 19- Leases
|
|
Indian Accounting Standard (Ind AS) 20- Earnings Per Share
|
|
Indian Accounting Standard (Ind AS) 21- Consolidated Financial Statements
|
|
Indian Accounting Standard (Ind AS) 22-Accounting for Taxes on Income
|
|
Indian Accounting Standard (Ind AS) 23- Accounting for Investments in Associates in Consolidated Financial Statements
|
|
Indian Accounting Standard (Ind AS) 24- Discontinuing Operations
|
|
Indian Accounting Standard (Ind AS) 25 -Interim Financial Reporting
|
|
Indian Accounting Standard (Ind AS) 26- Intangible Assets
|
|
Indian Accounting Standard (Ind AS) 27- Financial Reporting of Interests in Joint Ventures
|
|
Indian Accounting Standard (Ind AS) 28- Impairment of Assets
|
|
Indian Accounting Standard (Ind AS) 29- Provisions, Contingent Liabilities and Contingent Assets
|