Indian Accounting Standard

Indian Accounting Standard (abbreviated as Ind-AS) is the Accounting standard adopted by companies in India and issued under the supervision of Accounting Standards Board (ASB) which was constituted as a body in the year 1977. which is a committee under Institute of Chartered Accountants of India (ICAI) which consists of representatives from government department, academicians, other professional bodies viz. ICAI, representatives from ASSOCHAM, CII, FICCI, etc.

• ‘Accounting Standards : Quick Referencer’
  
  
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• Compendium of Accounting Standards (As on July 1, 2019)
  
  
• Framework for the Preparation and Presentation of financial Statements
  
  
• Preface to the Statements of the Accounting Standards (revised 2004)