Indian Government Accounting Standards awaiting notification - Updated

The Indian Government Accounting Standards, proposed by the Board and approved by the Comptroller and Auditor General of India are under consideration by the President of India for notification, are:

  1. General Purpose Financial Statement of Government (IGAS4)
  2. Loans and Advances made by Governments (IGAS5)
  3. Cash Flow Statements (IGAS 3)
  4. Foreign Currency transactions and loss or gain by Exchange Rate variations (IGAS 7)
  5. Public Debt and Other Liabilities of Governments: Disclosure Requirements (IGAS 10)

Exposure Drafts issued for comments of the stakeholders

  1. IGAS 9: Government Investments in Equity
  2. IGFRS-3: Revenue from Exchange Transactions
  3. IGFRS-4: Inventories
  4. IGAS 8: Contingent Liabilities (other than Guarantees) and Contingent Assets: Disclosure Requirements
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