Master Index - IFRS/IAS to Ind AS Concordance

IAS 1

Presentation of Financial Statements

Ind AS 1 *

IAS 2

Inventories

Ind AS 2

IAS 7

Statement of Cash Flows

Ind AS 7 *

IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

Ind AS 8

IAS 10

Events After the Reporting Period

Ind AS 10

IAS 12

Income Taxes

Ind AS 12 *

IAS 16

Property, Plant and Equipment (PPE)

Ind AS 16

IAS 19

Employee Benefits

Ind AS 19

IAS 20

Accounting for Government Grants and Disclosure of Government Assistance

Ind AS 20 *

IAS 21

The Effects of Changes in Foreign Exchange Rates

Ind AS 21

IAS 23

Borrowing Costs

Ind AS 23

IAS 24

Related Party Disclosures

Ind AS 24

IAS 28

Investments in Associates and Joint Ventures

Ind AS 28

IAS 33

Earnings Per Share (EPS)

Ind AS 33

IAS 34

Interim Financial Reporting

Ind AS 34

IAS 36

Impairment of Assets

Ind AS 36

IAS 37

Provisions, Contingent Liabilities and Contingent Assets

Ind AS 37

IAS 38

Intangible Assets

Ind AS 38

IAS 40

Investment Property

Ind AS 40 *

IAS 41

Agriculture

Ind AS 41

IFRS 2

Share-based Payment

Ind AS 102

IFRS 3

Business Combinations

Ind AS 103 *

IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

Ind AS 105

IFRS 6

Exploration for and Evaluation of Mineral Resources

Ind AS 106

IFRS 7

Financial Instruments: Disclosures

Ind AS 107

IFRS 8

Operating Segments

Ind AS 108

IFRS 9

Financial Instruments

Ind AS 109 *

IFRS 10

Consolidated Financial Statements

Ind AS 110

IFRS 11

Joint Arrangements

Ind AS 111

IFRS 12

Disclosure of Interests in Other Entities

Ind AS 112

IFRS 13

Fair Value Measurement

Ind AS 113

IFRS 15

Revenue from Contracts with Customers

Ind AS 115

IFRS 16

Leases

Ind AS 116

IFRS 17

Insurance Contracts

Ind AS 117