Business Glossary
Clear, concise definitions of key business terms in payroll, finance, HR, compliance, and outsourcing. Your reference guide from MYND's domain experts.
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Ind AS 109
Unpacking Ind AS 109: A Comprehensive Guide to Financial Instruments Reporting Ind AS 109 Financial Instruments is a cornerstone of financial reporting in India, governing how entities classify,...
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Ind AS 11, ‘Construction Contracts,’ was an Indian Accounting Standard that provided guidance on the accounting treatment of revenue and costs associated with construction contracts.
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What is Ind AS 110?
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Unpacking Ind AS 111: A Foundational Overview Ind AS 111, Joint Arrangements , is an Indian Accounting Standard that prescribes the principles for financial reporting by entities that have an...
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Understanding Ind AS 112: Disclosure of Interests in Other Entities Ind AS 112, an essential Indian Accounting Standard, provides comprehensive guidelines for the disclosure of an entity’s interests...
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Understanding Ind AS 113: Fair Value Measurement in Indian Accounting Ind AS 113, Fair Value Measurement , is a crucial Indian Accounting Standard that defines fair value, sets out a framework for...
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Understanding Ind AS 114: A Guide to Rate-Regulated Accounting Ind AS 114, Regulatory Deferral Accounts , is a specific Indian Accounting Standard that addresses the accounting for deferral account...
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Understanding Ind AS 115: A Core Definition Ind AS 115, “Revenue from Contracts with Customers,” is the Indian Accounting Standard that sets out the principles an entity must apply to report useful...
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Understanding Ind AS 116: The Lease Accounting Game Changer Ind AS 116, Leases , is an Indian Accounting Standard that prescribes the accounting treatment for leases.
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Overview of Ind AS 116: Leases Ind AS 116 (Indian Accounting Standard 116) is a comprehensive financial reporting standard governing the recognition, measurement, presentation, and disclosure of lease...
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Understanding Ind AS 12: A Deep Dive into Income Tax Accounting Ind AS 12, or Indian Accounting Standard 12, deals with the accounting for income taxes.
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Understanding Ind AS 16: The Core Definition Ind AS 16, Property, Plant and Equipment , is an Indian Accounting Standard that prescribes the accounting treatment for Property, Plant and Equipment...
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Understanding Ind AS 19: A Core Definition Ind AS 19, or Indian Accounting Standard 19, is a crucial accounting standard that prescribes the accounting and disclosure requirements for employee...
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What is Ind AS 2: A Foundation for Inventory Reporting Ind AS 2, Inventories , is an Indian Accounting Standard that prescribes the accounting treatment for inventories.
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What is Ind AS 20?
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What is Ind AS 21?
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Understanding Ind AS 23: The Standard for Borrowing Costs Ind AS 23, “Borrowing Costs,” is an Indian Accounting Standard that prescribes the accounting treatment for borrowing costs.
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Ind AS 24: Demystifying Related Party Disclosures Ind AS 24, “Related Party Disclosures,” is an Indian Accounting Standard that prescribes the requirements for entities to disclose comprehensive...
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Understanding Ind AS 27: A Quick Overview Ind AS 27, “Separate Financial Statements,” is an Indian Accounting Standard that prescribes the accounting and disclosure requirements for investments in...
View definitionInd AS 28
Understanding Ind AS 28: A Core Definition Ind AS 28, officially titled “Investments in Associates and Joint Ventures,” is an Indian Accounting Standard that prescribes the accounting treatment for...
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Understanding Ind AS 29: A Quick Overview Ind AS 29, Financial Reporting in Hyperinflationary Economies , is an Indian Accounting Standard that prescribes specific rules for the preparation and...
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Understanding Ind AS 32: A Guide to Financial Instrument Presentation Ind AS 32 is a crucial Indian Accounting Standard that dictates how financial instruments should be presented in a company’s...
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What is Ind AS 33?
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Introducing Ind AS 34: A Quick Overview Ind AS 34, Interim Financial Reporting , is an Indian Accounting Standard that prescribes the minimum content of an interim financial report and the principles...
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Understanding Ind AS 36: The Core Idea Ind AS 36, “Impairment of Assets,” is an Indian Accounting Standard that sets out the procedures an entity must apply to ensure that its assets are carried at...
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Ind AS 37: A Foundation for Financial Prudence Ind AS 37 , formally known as "Provisions, Contingent Liabilities and Contingent Assets," is an Indian Accounting Standard that prescribes the...
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Understanding Ind AS 38: A Core Definition Ind AS 38, or Indian Accounting Standard 38, is a critical accounting standard that prescribes the accounting treatment for intangible assets.
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Understanding Ind AS 40: The Core Concept Ind AS 40, Investment Property , is an Indian Accounting Standard that prescribes the accounting treatment for investment property, including recognition,...
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Understanding Ind AS 41: Accounting for Agriculture What is Ind AS 41?
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Understanding Ind AS 7: The Statement of Cash Flows Ind AS 7, “Statement of Cash Flows,” is an Indian Accounting Standard that mandates how entities should present and disclose information about...
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