Index of Accounting Standards
Indian Accounting Standards (Ind AS)
Ind AS 1
Presentation of Financial Statements
Ind AS 2
Inventories
Ind AS 7
Statement of Cash Flows
Ind AS 8
Accounting Policies, Changes in Accounting Estimates and Errors
Ind AS 10
Events after the Reporting Period
Ind AS 11
Construction Contracts
Ind AS 12
Income Taxes
Ind AS 16
Property, Plant and Equipment
Ind AS 17
Leases
Ind AS 18
Revenue
Ind AS 19
Employee Benefits
Ind AS 20
Accounting for Government Grants and Disclosure of Government Assistance
Ind AS 21
The Effects of Changes in Foreign Exchange Rates
Ind AS 23
Borrowing Costs
Ind AS 24
Related Party Disclosures
Ind AS 27
Separate Financial Statements
Ind AS 28
Investments in Associates and Joint Ventures
Ind AS 29
Financial Reporting in Hyperinflationary Economies
Ind AS 32
Financial Instruments: Presentation
Ind AS 33
Earnings per Share
Ind AS 34
Interim Financial Reporting
Ind AS 36
Impairment of Assets
Ind AS 37
Provisions, Contingent Liabilities and Contingent Assets
Ind AS 38
Intangible Assets
Ind AS 40
Investment Property
Ind AS 41
Agriculture
Ind AS 101
First-time Adoption of Indian Accounting Standards
Ind AS 102
Share-based Payment
Ind AS 103
Business Combinations
Ind AS 104
Insurance Contracts
Ind AS 105
Non-current Assets Held for Sale and Discontinued Operations
Ind AS 106
Exploration for and Evaluation of Mineral Resources
Ind AS 107
Financial Instruments: Disclosures
Ind AS 108
Operating Segments
Ind AS 109
Financial Instruments
Ind AS 110
Consolidated Financial Statements
Ind AS 111
Joint Arrangements
Ind AS 112
Disclosure of Interests in Other Entities
Ind AS 113
Fair Value Measurement
Ind AS 114
Regulatory Deferral Accounts
Ind AS 115
Revenue from Contracts with Customers
Ind AS 116
Leases
Accounting Standards (AS)
AS 1
Disclosure of Accounting Policies
AS 2
Valuation of Inventories
AS 3
Cash Flow Statements
AS 4
Contingencies and Events Occurring After the Balance Sheet Date
AS 5
Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
AS 6
Depreciation Accounting
AS 7
Construction Contracts
AS 8
Accounting for Research and Development
AS 9
Revenue Recognition
AS 10
Property, Plant & Equipment
AS 11
The Effects of Changes in Foreign Exchange Rates
AS 12
Accounting for Government Grants
AS 13
Accounting for Investments
AS 14
Accounting for Amalgamations
AS 15
Employee Benefits
AS 16
Borrowing Costs
AS 17
Segment Reporting
AS 18
Related Party Disclosures
AS 19
Leases
AS 20
Earnings Per Share
AS 21
Consolidated Financial Statements
AS 22
Accounting for Taxes on Income
AS 23
Accounting for Investments in Associates in Consolidated Financial Statements
AS 24
Discontinuing Operations
AS 25
Interim Financial Reporting
AS 26
Intangible Assets
AS 27
Financial Reporting of Interests in Joint Ventures
AS 28
Impairment of Assets
AS 29
Provisions, Contingent Liabilities and Contingent Assets
AS 30-32
Financial Instruments
International Financial Reporting Standards (IFRS)
IFRS 1
First-time Adoption of IFRS
IFRS 2
Share-based Payment
IFRS 3
Business Combinations
IFRS 4
Insurance Contracts
IFRS 5
Non-current Assets Held for Sale and Discontinued Operations
IFRS 6
Exploration for and Evaluation of Mineral Resources
IFRS 7
Financial Instruments: Disclosures
IFRS 8
Operating Segments
IFRS 9
Financial Instruments
IFRS 10
Consolidated Financial Statements
IFRS 11
Joint Arrangements
IFRS 12
Disclosure of Interests in Other Entities
IFRS 13
Fair Value Measurement
IFRS 14
Regulatory Deferral Accounts
IFRS 15
Revenue from Contracts with Customers
IFRS 16
Leases
IFRS 17
Insurance Contracts
International Accounting Standards (IAS)
IAS 1
Presentation of Financial Statements
IAS 2
Inventories
IAS 7
Statement of Cash Flows
IAS 8
Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10
Events after the Reporting Period
IAS 12
Income Taxes
IAS 16
Property, Plant and Equipment
IAS 19
Employee Benefits
IAS 20
Accounting for Government Grants and Disclosure of Government Assistance
IAS 21
The Effects of Changes in Foreign Exchange Rates
IAS 23
Borrowing Costs
IAS 24
Related Party Disclosures
IAS 26
Accounting and Reporting by Retirement Benefit Plans
IAS 27
Separate Financial Statements
IAS 28
Investments in Associates and Joint Ventures
IAS 29
Financial Reporting in Hyperinflationary Economies
IAS 32
Financial Instruments: Presentation
IAS 33
Earnings per Share
IAS 34
Interim Financial Reporting
IAS 36
Impairment of Assets
IAS 37
Provisions, Contingent Liabilities and Contingent Assets
IAS 38
Intangible Assets
IAS 40
Investment Property
IAS 41
Agriculture
US Generally Accepted Accounting Principles (GAAP)
US GAAP is organized differently from other standards. In 2009, the Financial Accounting Standards Board (FASB) created the Accounting Standards Codification (ASC) as the single, authoritative source for US GAAP.
Instead of a sequential list, the ASC is structured by topic, making it easier to research specific accounting issues. Here are the main areas:
- 100s: General Principles
- 200s: Presentation (e.g., Financial Statements, Cash Flows)
- 300s: Assets (e.g., Inventory, Investments, PPE)
- 400s: Liabilities (e.g., Debt, Commitments)
- 500s: Equity
- 600s: Revenue
- 700s: Expenses (e.g., Compensation, R&D)
- 800s: Broad Transactions (e.g., Business Combinations, Leases)
- 900s: Industry-Specific Topics