Go directly to the institution responsible for the requirement.

This page separates standards, law, implementation guidance, interpretations and professional commentary so accountants know what authority each source carries.

Authority ladder

Not every document has the same status.

Law and notified rules

Companies Act, MCA notifications and notified Accounting Standards or Ind AS rules.

Standards and frameworks

Official standard text, conceptual frameworks and formal pronouncements.

Implementation material

Educational material, technical guides, ITFG bulletins and disclosure checklists.

Professional explanation

Newton guides, articles and work tools that help apply higher-authority sources.

Primary institutions

Official source pages to bookmark.

ICAI

Accounting Standards Board

Standards, Ind AS, technical material, educational resources, announcements and updates.

Open ASB ↗

ICAI

Accounting Standards

Current AS compendium, official text, frameworks and notified-rule links.

Open AS resources ↗

ICAI

Indian Accounting Standards

Ind AS compendium, frameworks, educational material, ITFG and quick referencers.

Open Ind AS resources ↗

MCA

Ministry of Corporate Affairs

Companies Act rules, accounting-standard notifications, Schedule III and amendments.

Open MCA resources ↗

IFRS Foundation

Issued IFRS Standards

International standard-setting, issued standards, projects and supporting material.

Open IFRS resources ↗

ICAI EAC

Expert Advisory Committee

Opinions on complex accounting treatments based on detailed facts and circumstances.

Open recent opinions ↗

Implementation resources

Use the right support document for the task.

ResourceBest useImportant cautionLink

ICAI Technical GuidesDetailed implementation and industry-specific mattersCheck publication date and later amendmentsOpen ↗

Ind AS Educational MaterialExamples and application discussionRead with current standard and amendmentsOpen ↗

ITFG ClarificationsRecurring Ind AS implementation questionsFacts and transition context matterOpen ↗

Disclosure ChecklistsCompleteness review of notesNot a recognition or measurement guideOpen ↗

Newton Practical GuidesEntries, schedules, controls and workpapersProfessional learning; not a formal opinionOpen

Update discipline: Always confirm the reporting date, effective date and amendment status. A technically correct document from an earlier year can still be the wrong source for the current financial statements.