● Ind AS — India

Ind AS, standard by standard.

All Ind AS standards notified under the Companies (Indian Accounting Standards) Rules, explained by Patron's CA & CS team. Find the standard you need below.

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Ind AS 115 · Revenue Ind AS 116 · Leases Ind AS 109 · Financial Instruments Ind AS 113 · Fair Value

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Ind AS are the IFRS-converged Indian Accounting Standards notified under the Companies (Indian Accounting Standards) Rules, 2015, and applied by listed companies and companies meeting the prescribed net-worth thresholds. Browse the full list below; each standard links to a detailed guide on scope, applicability and disclosures.

Ind AS (Indian Accounting Standards)

Notified under the Companies (Ind AS) Rules, 2015.

What is the difference between AS and Ind AS?

AS (Accounting Standards) are the standards issued by the ICAI and applied by entities not required to adopt Ind AS. Ind AS are the IFRS-converged standards notified under the Companies (Indian Accounting Standards) Rules, 2015, and are mandatory for specified companies based on listing status and net worth.

Who is required to follow Ind AS?

Listed companies (and companies in the process of listing) and unlisted companies meeting the net-worth thresholds under the Companies (Ind AS) Rules must apply Ind AS, along with their holding, subsidiary, associate and joint-venture companies. Companies outside these criteria continue to apply AS.

How do I find the standard I need?

Use the search box at the top or browse the AS and Ind AS lists below. Each card links to a detailed guide covering the standard's scope, applicability, key requirements and disclosures.

Are these standards mandatory for all businesses?

Applicability depends on the type and size of the entity. Companies follow either AS or Ind AS as prescribed under the Companies Act rules; non-corporate entities generally follow the AS issued by the ICAI. Our team can confirm exactly which framework applies to you.

Can Patron help apply these standards to our accounts?

Yes. Our CA & CS team handles Ind AS / AS implementation, first-time adoption, disclosures and preparation of financial statements that are compliant and audit-ready.

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Our CA & CS team handles Ind AS implementation, first-time adoption, disclosures and audit-ready financial statements.

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