These are the converged Indian Accounting Standards (Ind ASs) hosted by MCA on its website. The date on which these will come into force is yet to be notified.

• Framework for the Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards
• Ind AS 101 First-time Adoption of Indian Accounting Standards 
• Ind AS 102 Share based Payment 
• Ind AS 103 Business Combinations 
• Ind AS 104 Insurance Contracts
• Ind AS 105 Non current Assets Held for Sale and Discontinued Operations 
• Ind AS 106 Exploration for and Evaluation of Mineral Resources 
• Ind AS 107 Financial Instruments: Disclosures 
• Ind AS 108 Operating Segments 
• Ind AS 1 Presentation of Financial Statements 
• Ind AS 2 Inventories 
• Ind AS 7 Statement of Cash Flows 
• Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors
• Ind AS 10 Events after the Reporting Period 
• Ind AS 11 Construction Contracts 
• Ind AS 12 Income Taxes 
• Ind AS 16 Property, Plant and Equipment 
• Ind AS 17 Leases 
• Ind AS 18 Revenue
• Ind AS 19 Employee Benefits 
• Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance 
• Ind AS 21 The Effects of Changes in Foreign Exchange Rates 
• Ind AS 23 Borrowing Costs
• Ind AS 24 Related Party Disclosures 
• Ind AS 27 Consolidated and Separate Financial Statements 
• Ind AS 28 Investments in Associates 
• Ind AS 29 Financial Reporting in Hyperinflationary Economies  
• Ind AS 31 Interests in Joint Ventures 
• Ind AS 32 Financial Instruments: Presentation 
• Ind AS 33 Earnings per Share 
• Ind AS 34 Interim Financial Reporting 
• Ind AS 36 Impairment of Assets 
• Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets 
• Ind AS 38 Intangible Assets 
• Ind AS 39 Financial Instruments: Recognition and Measurement 
• Ind AS 40 Investment Property