<Li> Every Listed Company . </Li> <Li> Unlisted Companies with Net Worth of not less than ₹ 2.5 billion ($36.7 million) and not more than ₹ 5 billion ($73.4 million). </Li> <Table> <Tr> <Th> Ind As No . </Th> <Th> Name of Indian Accounting Standard </Th> </Tr> <Tr> <Td> Ind AS 101 </Td> <Td> First - time </Td> </Tr> <Tr> <Td> Ind AS 102 </Td> <Td> Share Based </Td> </Tr> <Tr> <Td> Ind AS 103 </Td> <Td> Business Combination </Td> </Tr> <Tr> <Td> Ind AS 104 </Td> <Td> Insurance Contracts </Td> </Tr> <Tr> <Td> Ind AS 105 </Td> <Td> Non-Current Assets Held for Sale and Discontinued Operations </Td> </Tr> <Tr> <Td> Ind AS 106 </Td> <Td> Exploration for and Evaluation of Mineral Resources </Td> </Tr> <Tr> <Td> Ind AS 107 </Td> <Td> Financial Instruments: Disclosures </Td> </Tr> <Tr> <Td> Ind AS 108 </Td> <Td> Operating Segments </Td> </Tr> <Tr> <Td> Ind AS 109 </Td> <Td> Financial Instruments </Td> </Tr> <Tr> <Td> Ind AS 110 </Td> <Td> Consolidated Financial Statements </Td> </Tr> <Tr> <Td> Ind AS 111 </Td> <Td> Joint Arrangements </Td> </Tr> <Tr> <Td> Ind AS 112 </Td> <Td> Disclosure of Interests in Other Entities </Td> </Tr> <Tr> <Td> Ind AS 113 </Td> <Td> Fair Value Measurement </Td> </Tr> <Tr> <Td> Ind AS 114 </Td> <Td> Regulatory Deferral Accounts </Td> </Tr> <Tr> <Td> Ind AS 115 </Td> <Td> Revenue from Contracts with Customers </Td> </Tr> <Tr> <Td> Ind AS 1 </Td> <Td> Presentation of Financial Statements </Td> </Tr> <Tr> <Td> Ind AS 2 </Td> <Td> Inventories </Td> </Tr> <Tr> <Td> Ind AS 7 </Td> <Td> Statement of Cash Flows </Td> </Tr> <Tr> <Td> Ind AS 8 </Td> <Td> Accounting Policies, Changes in Accounting Estimates and Errors </Td> </Tr> <Tr> <Td> Ind AS 10 </Td> <Td> Events after Reporting Period </Td> </Tr> <Tr> <Td> Ind AS 11 </Td> <Td> Construction Contracts </Td> </Tr> <Tr> <Td> Ind AS 12 </Td> <Td> Income Taxes </Td> </Tr> <Tr> <Td> Ind AS 16 </Td> <Td> Property, Plant and Equipment </Td> </Tr> <Tr> <Td> Ind AS 17 </Td> <Td> Leases </Td> </Tr> <Tr> <Td> Ind AS 18 </Td> <Td> Revenue </Td> </Tr> <Tr> <Td> Ind AS 19 </Td> <Td> Employee Benefits </Td> </Tr> <Tr> <Td> Ind AS 20 </Td> <Td> Accounting for Government Grants and Disclosure of Government Assistance </Td> </Tr> <Tr> <Td> Ind AS 21 </Td> <Td> The Effects of Changes in Foreign Exchange Rates </Td> </Tr> <Tr> <Td> Ind AS 23 </Td> <Td> Borrowing Costs </Td> </Tr> <Tr> <Td> Ind AS 24 </Td> <Td> Related Party Disclosures </Td> </Tr> <Tr> <Td> Ind AS 27 </Td> <Td> Separate Financial Statements </Td> </Tr> <Tr> <Td> Ind AS 28 </Td> <Td> Investments in Associates and Joint Ventures </Td> </Tr> <Tr> <Td> Ind AS 29 </Td> <Td> Financial Reporting in Hyper inflationary Economies </Td> </Tr> <Tr> <Td> Ind AS 32 </Td> <Td> Financial Instruments: Presentation </Td> </Tr> <Tr> <Td> Ind AS 33 </Td> <Td> Earnings per Share </Td> </Tr> <Tr> <Td> Ind AS 34 </Td> <Td> Interim Financial Reporting </Td> </Tr> <Tr> <Td> Ind AS 36 </Td> <Td> Impairment of Assets </Td> </Tr> <Tr> <Td> Ind AS 37 </Td> <Td> Provisions, Contingent Liabilities and Contingent Assets </Td> </Tr> <Tr> <Td> Ind AS 38 </Td> <Td> Intangible Assets </Td> </Tr> <Tr> <Td> Ind AS 40 </Td> <Td> Investment Property </Td> </Tr> <Tr> <Td> Ind AS 41 </Td> <Td> Agriculture </Td> </Tr> </Table> <Tr> <Th> Ind As No . </Th> <Th> Name of Indian Accounting Standard </Th> </Tr>

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