Indian Accounting Standards(Ind AS) 1
Indian Accounting Standards(Ind AS) 1
Indian Accounting Standards(Ind AS) 1
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Appendix A<br />
References to matters contained in other <strong><strong>Ind</strong>ian</strong><br />
<strong>Accounting</strong> <strong>Standards</strong><br />
This Appendix is an integral part of <strong><strong>Ind</strong>ian</strong> <strong>Accounting</strong> Standard (<strong>Ind</strong> <strong>AS</strong>) 1.<br />
This appendix lists the different appendices which are the part of other <strong><strong>Ind</strong>ian</strong><br />
<strong>Accounting</strong> <strong>Standards</strong> and make reference to <strong>Ind</strong> <strong>AS</strong> 1:<br />
1. Appendix A Distributions of Non-cash Assets to Owners<br />
contained in <strong>Ind</strong> <strong>AS</strong> 10 Events after the Reporting Period<br />
2. Appendix A Changes in Existing Decommissioning,<br />
Restoration and Similar Liabilities contained in <strong>Ind</strong> <strong>AS</strong> 16, Property, Plant and<br />
Equipment<br />
3. Appendix A I<strong>AS</strong> 19—The Limit on a Defined Benefit Asset,<br />
Minimum Funding Requirements and their Interaction contained in <strong>Ind</strong> <strong>AS</strong> 19<br />
Employee Benefits<br />
4. Appendix A Intangible Assets—Web Site Costs contained in<br />
<strong>Ind</strong> <strong>AS</strong> 38, Intangible Assets<br />
5. Appendix E Extinguishing Financial Liabilities with Equity<br />
Instruments contained in <strong>Ind</strong> <strong>AS</strong> 39 Financial Instruments: Recognition and<br />
Measurement.<br />
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