Ind AS resources organised by the decisions professional accountants make.
Start with applicability and the current official compendium, then move to the relevant standard, implementation material, accounting evidence and disclosure review.
How to use an Ind AS reference professionally.
Confirm applicability
Establish the reporting framework, transition status, group requirements and relevant regulatory overlay.
Read scope and definitions
Confirm the transaction is inside the standard before applying recognition or measurement.
Build the accounting model
Document unit of account, recognition point, measurement basis and subsequent treatment.
Create evidence
Prepare contracts, valuations, reconciliations, assumptions, approvals and journal support.
Review presentation
Complete classification, note disclosures, cross-references and consistency checks.
Begin with the authoritative compendium.
ICAI’s 2025–26 compendium incorporates the two Ind AS amendment rules issued in 2025 and separates the standards into two manageable volumes.
Compendium overview
Landing page for the current Ind AS compendium, earlier editions and HTML access.
Open compendium page ↗Ind AS 101 to Ind AS 117
Transition, business combinations, financial instruments, consolidation, revenue, leases and insurance.
Open Volume I ↗Ind AS 1 to Ind AS 41
Presentation, assets, liabilities, disclosures, impairment, provisions and specialised topics.
Open Volume II ↗Open the standard relevant to the transaction.
Use the filter to avoid scrolling through the full list.
Presentation of Financial Statements
Presentation, structure, materiality and going concern
Inventories
Cost, NRV and write-downs
Statement of Cash Flows
Operating, investing and financing cash flows
Accounting Policies, Estimates and Errors
Policy hierarchy, estimate changes and error correction
Events after the Reporting Period
Adjusting and non-adjusting events
Income Taxes
Current tax and deferred tax
Property, Plant and Equipment
Recognition, measurement, depreciation and derecognition
Employee Benefits
Short-term, post-employment and other benefits
Government Grants
Recognition, presentation and disclosure
Foreign Exchange Rates
Initial recognition, retranslation and foreign operations
Borrowing Costs
Qualifying assets and capitalisation
Related Party Disclosures
Identification, transactions and balances
Separate Financial Statements
Investments in subsidiaries, associates and JVs
Associates and Joint Ventures
Equity method and impairment
Hyperinflationary Economies
Restatement in hyperinflationary environments
Financial Instruments: Presentation
Liability/equity classification and offsetting
Earnings per Share
Basic and diluted EPS
Interim Financial Reporting
Minimum content and measurement
Impairment of Assets
Indicators, recoverable amount and CGUs
Provisions and Contingencies
Recognition, measurement and disclosure
Intangible Assets
Recognition, research/development and amortisation
Investment Property
Classification and measurement
Agriculture
Biological assets and agricultural produce
First-time Adoption of Ind AS
Transition date, exemptions and reconciliations
Share-based Payment
Equity-settled and cash-settled awards
Business Combinations
Acquisition method, goodwill and measurement
Insurance Contracts
Legacy insurance-contract requirements
Non-current Assets Held for Sale
Classification, measurement and discontinued operations
Exploration and Evaluation
Extractive-industry exploration assets
Financial Instruments: Disclosures
Risk and significance disclosures
Operating Segments
Management approach and segment disclosures
Financial Instruments
Classification, ECL, hedge accounting and derecognition
Consolidated Financial Statements
Control and consolidation procedures
Joint Arrangements
Joint operations and joint ventures
Interests in Other Entities
Subsidiary, associate, JV and structured-entity disclosures
Fair Value Measurement
Fair value framework and hierarchy
Regulatory Deferral Accounts
First-time adopters with rate-regulated activities
Revenue from Contracts with Customers
Five-step revenue model
Leases
Right-of-use assets and lease liabilities
Insurance Contracts
Current insurance-contract measurement and presentation
Read beyond the bare text when applying judgment.
Conceptual Framework
Use the framework for definitions, recognition, measurement, presentation and gaps not resolved by a specific standard.
Open official framework ↗Educational Material
Standard-specific ICAI materials with illustrations and application discussion.
Open educational materials ↗ITFG Clarification Bulletins
Implementation clarifications addressing recurring transition and application questions.
Open ITFG resources ↗Ind AS Disclosure Checklist
ICAI’s disclosure checklist supports note preparation and review; it does not replace recognition and measurement analysis.
Open official checklist ↗Newton Ind AS & IFRS overview
A professional introduction to convergence, implementation, controls and reporting implications.
Open Newton overviewFinancial-reporting workpapers
Use original Newton templates to convert a conclusion into reviewable accounting evidence.
Open downloads