| 2 Definitions |
| 5 Exemptions |
| Indian Accounting Standard (Ind AS) 1 - Presentation of Financial Statements |
| Indian Accounting Standard (Ind AS) 12 - Income Taxes |
| Indian Accounting Standard (Ind AS) 20 - Accounting for Government Grants and Disclosure of Government Assistance |
| Indian Accounting Standard (Ind AS) 29 - Financial Reporting in Hyperinflationary Economies |
| Indian Accounting Standard (Ind AS) 38 - Intangible Assets |
| Indian Accounting Standard (Ind AS) 106 - Exploration for and Evaluation of Mineral Resources |
| Indian Accounting Standard (Ind AS) 112 - Disclosure of Interests in Other Entities |
| Indian Accounting Standard (Ind AS) 113 - Fair Value Measurement |
| Indian Accounting Standard (Ind AS) 114 - Regulatory Deferral Accounts |
| Indian Accounting Standard (Ind AS) 115 - Revenue from Contracts with Customers |
| Indian Accounting Standard (Ind AS) 107 - Financial Instruments: Disclosures |
| Indian Accounting Standard (Ind AS) 108 - Operating Segments |
| Indian Accounting Standard (Ind AS) 109 - Financial Instruments |
| Indian Accounting Standard (Ind AS) 110 - Consolidated Financial Statements |
| Indian Accounting Standard (Ind AS) 111 - Joint Arrangements |
| Indian Accounting Standard (Ind AS) 40 - Investment Property |
| Indian Accounting Standard (Ind AS) 41 - Agriculture |
| Indian Accounting Standard (Ind AS) 101 - First-time Adoption of Indian Accounting Standards |
| Indian Accounting Standard (Ind AS) 102 - Share-based Payment |
| Indian Accounting Standard (Ind AS) 103 - Business Combinations |
| Indian Accounting Standard (Ind AS) 104 - Insurance Contracts |
| Indian Accounting Standard (Ind AS) 105 - Non-current Assets Held for Sale and Discontinued Operations |
| 4 Obligation to comply with Indian Accounting Standards (Ind AS) |
| Indian Accounting Standard (Ind AS) 16 - Property, Plant and Equipment |
| Indian Accounting Standard (Ind AS) 17 - Leases |
| Indian Accounting Standard (Ind AS) 18 - Revenue |
| Indian Accounting Standard (Ind AS) 19 - Employee Benefits |
| 3 Applicability of Accounting Standards |
| Annexure |
| Indian Accounting Standard (Ind AS) 32 - Financial Instruments: Presentation |
| Indian Accounting Standard (Ind AS) 33 - Earnings per Share |
| Indian Accounting Standard (Ind AS) 34 - Interim Financial Reporting |
| Indian Accounting Standard (Ind AS) 36 - Impairment of Assets |
| Indian Accounting Standard (Ind AS) 37 - Provisions, Contingent Liabilities and Contingent Assets |
| 1 Short title and commencement |
| Indian Accounting Standard (Ind AS) 21 - The Effects of Changes in Foreign Exchange Rates |
| Indian Accounting Standard (Ind AS) 23 - Borrowing Costs |
| Indian Accounting Standard (Ind AS) 24 - Related Party Disclosures |
| Indian Accounting Standard (Ind AS) 27 - Separate Financial Statements |
| Indian Accounting Standard (Ind AS) 28 - Investments in Associates and Joint Ventures |
| Indian Accounting Standard (Ind AS) 2 - Inventories |
| Indian Accounting Standard (Ind AS) 7 - Statement of Cash Flows |
| Indian Accounting Standard (Ind AS) 8 - Accounting Policies, Changes in Accounting Estimates and Errors |
| Indian Accounting Standard (Ind AS) 10 - Events after the Reporting Period |
| Indian Accounting Standard (Ind AS) 11 - Construction Contracts |