CONTENTS
1. Ind AS-1: Presentation of Financial Statements …………………………. 3
2. Ind AS-2: Inventories……………………………………………………………….. 29
3. Ind AS-7: Cash Flow Statements ……………………………………………… 35
4. Ind AS-8: Accounting Policies, Changes in
Accounting Estimates and Errors…………………………………………….. 38
5. Ind AS-10: Events after the Reporting Period…………………………… 40
6. Ind AS-12: Income-taxes ………………………………………………………….. 42
7. Ind AS-16: Property, Plant and Equipment ……………………………… 59
8. Ind AS-19: Employee Benefits………………………………………………….. 69
9. Ind AS 20: Accounting for Government Grants and
Disclosure of Government Assistance ……………………………………… 72
10. Ind AS-21: Effects of Changes in Foreign Exchange Rates ……….. 77
11. Ind AS 23: Borrowing Costs …………………………………………………….. 80
12. Ind AS-24: Related Party Disclosures ………………………………………. 97
13. Ind AS-27: Separate Financial Statements………………………………. 101
14. Ind AS-28: Investments in Associates and Joint Ventures ………. 102
15. Ind AS-29: Financial Reporting in Hyperinflationary
Economies……………………………………………………………………………… 104
16. Ind AS-32: Financial Instruments: Presentation……………………… 107
17. Ind AS-33: Earnings per Share ……………………………………………….. 109
18. Ind AS-34: Interim Financial Reporting …………………………………. 110
19. Ind AS-36: Impairment of Assets……………………………………………. 113
20. Ind AS-37: Provisions, Contingent Liabilities and
Contingent Assets………………………………………………………………….. 115
21. Ind AS-38: Intangible Assets ………………………………………………….. 118
22. Ind AS-40: Investment property …………………………………………….. 120
23. Ind AS-41: Agriculture …………………………………………………………… 121
24. Ind AS-101: First-time Adoption of Indian Accounting
Standards ………………………………………………………………………………. 122
25. Ind AS-102: Share-Based Payment …………………………………………. 125
26. Ind AS-103: Business Combinations ………………………………………. 131
27. Ind AS-104: Insurance Contracts ……………………………………………. 134
28. Ind AS-105: Non-current Assets Held for Sale and
Discontinued Operations……………………………………………………….. 135
29. Ind AS-106: Exploration for and Evaluation of Mineral
Resources ………………………………………………………………………………. 137
30. Ind AS-107: Financial Instruments: Disclosures……………………… 138
31. Ind AS-108: Operating Segments……………………………………………. 139
32. Ind AS-109: Financial Instruments …………………………………………. 141
33. Ind AS-110: Consolidated Financial Statements …………………….. 151
34. Ind AS-111: Joint Arrangements…………………………………………….. 154
35. Ind AS-112: Disclosure of Interest in Other Entities……………….. 155
36. Ind AS-113: Fair Value Measurement …………………………………….. 157
37. Ind AS-114: Regulatory Deferral Accounts…………………………….. 159
38. Ind AS-115: Revenue from Contracts with Customers ………….. 160
39. Ind AS-116: Leases ………………………………………………………………… 165
40. Summaries of 25 Expert Advisory Committee Opinions ……….. 167
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