Companies (Indian Accounting Standards) Rules, 2015

Chapter: 01
Rules
Rule 1	:	Short title and commencement
Rule 2	:	Definitions.
Rule 3	:	Applicability of Accounting Standards.
Rule 4	:	Obligation to comply with Indian Accounting Standards (Ind AS).
Rule 5	:	Exemptions
Chapter: A
A. General Instruction
Annexure	:	A. General Instruction
Schedule	:	Ind AS 104 (Insurance Contracts)
Chapter: B
B. Indian Accounting Standards (Ind AS)
Appendix 1	:	This appendix is not a part of the Indian Accounting Standard. The purpose of this appendix is only to bring out the major differences.....
Ind AS - 001	:	Presentation of Financial Statements
Ind AS - 002	:	Inventories
Ind AS - 007	:	Statement of Cash Flows
Ind AS - 008	:	Accounting Policies, Changes in Accounting Estimates and Errors
Ind AS - 010	:	Events after the Reporting Period
Ind AS - 011 (new)	:	Construction Contracts [Omitted w.e.f. 1st day of April, 2018]
Ind AS - 012	:	Income Taxes
Ind AS - 016	:	Property, Plant and Equipment
Ind AS - 017	:	Omitted w.e.f. 01-04-2019
Ind AS - 018 (new)	:	Revenue [Omitted w.e.f. 1st day of April, 2018]
Ind AS - 019	:	Employee Benefits
Ind AS - 020	:	Accounting for Government Grants and Disclosure of Government Assistance
Ind AS - 021	:	The Effects of Changes in Foreign Exchange Rates
Ind AS - 023	:	Borrowing Costs
Ind AS - 024	:	Related Party Disclosures
Ind AS - 027	:	Separate Financial Statements
Ind AS - 028	:	Investments in Associates and Joint Ventures
Ind AS - 029	:	Financial Reporting in Hyperinflationary Economies
Ind AS - 032	:	Financial Instruments: Presentation
Ind AS - 033	:	Earnings per Share
Ind AS - 034	:	Interim Financial Reporting
Ind AS - 036	:	Impairment of Assets
Ind AS - 037	:	Provisions, Contingent Liabilities and Contingent Assets
Ind AS - 038	:	Intangible Assets
Ind AS - 040	:	Investment Property
Ind AS - 041	:	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 (Omitted)
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 - 115 - Old	:	Revenue from Contracts with Customers [Omitted w.e.f. 30.3.2016]
Ind AS - 116	:	Leases
Ind AS - 117	:	Insurance Contracts