Ind As Made Easy (Vols.1 & 2)

ABOUT Ind As Made Easy (Vols.1 & 2)

Preface
Acknowledgment
vii
Part A Introduction
1
Part B Conceptual Framework for Financial Reporting under Ind AS (Conceptual Framework)
7
Part C Important Basics of Ind AS
21
Chapter 1 Ind AS 1 Presentation of Financial Statements
26
Chapter 2 Ind AS 2 Inventories
50
Chapter 3 Ind AS7-Statement of Cash Flow
64
Chapter 4 Ind AS 8 Accounting Policies, Change in Accounting Estimate and Errors
78
Chapter 5 Ind AS 10 Events after the Reporting Period
92
Chapter 6 Ind AS 12-Income Taxes
101
Chapter 7 Ind AS 16 Property, Plant and Equipment (PPE)
124
Chapter 8 Ind AS 19 Employee Benefits
144
Chapter 9 Ind AS 20- Accounting for Government Grants
163
Chapter 10 Ind AS 21 The Effects of Changes in Foreign Exchange Rates
179
Chapter 11 Ind AS 23- Borrowing Costs
196
Chapter 12 Ind AS 24 – Related Party Disclosures
209
Chapter 13 Ind AS 27 Separate Financial Statements
223
Chapter 14 Ind AS 28 Investments in Associates and Joint Venture in
229
Chapter 15 Ind AS 33 Earnings Per Share
245
Chapter 16 Ind AS 34 Interim Financial Reporting
262
Chapter 17 Ind AS 36 Impairment of Assets
273
Chapter 18 Ind AS 37- Provisions, Contingent Liabilities and Contingent Assets
296
Chapter 19 Ind AS 38 Intangible Assets
309
Chapter 20 Ind AS 40 Investment Property
325
Chapter 21 Ind AS 41 Agriculture
335

Chapter 22 Ind AS 101 First-time Adoption of Indian Accounting Standards
342
Chapter 23 Ind AS 102 – Share Based Payments
351
Chapter 24 Ind AS 103 Business Combinations
378
Chapter 25 Ind AS 105 – Non-current Assets Held for Sale and Discontinued Operations
430
Chapter 26 Ind AS 108 Operating Segments
440
Chapter 27 Ind AS 109, 107 & 32 Financial Instruments
450
Chapter 28 Ind AS 110 – Consolidated Financial Statements
523
Chapter 29 Ind AS 111 Joint Arrangements
605
Chapter 30 Ind AS 112-Disclosure of Interests in Other Entities
617
Chapter 31 Ind AS 113 Fair Value Measurement
623
Chapter 32 Ind AS 115-Revenue from Contracts with Customers
640
Chapter 33 Ind AS 116- Leases
682
Chapter 34 Differences between Ind AS and IFRS
717
Chapter 35 Schedule III – Division II – Ind AS Financial Statements
725
Chapter 36 Analysis of Financial Statements
749
Chapter 37 Professional and Ethical duty of a Chartered Accountant
753
Chapter 38 Accounting and Technology
774

Preface
Acknowledgment
Chapter 1
V
vii
Ind AS 1 Presentation of Financial Statements
1
Chapter 2
Ind AS 2-Inventories
9
Chapter 3
Ind AS7-Statement of Cash Flow
19
Chapter 4
Ind AS 8 Accounting Policies, Change in Accounting Estimate and Errors
29
Chapter 5
Ind AS 10 Events after the Reporting Period
34
Chapter 6
Ind AS 12-Income Taxes
39
Chapter 7
Ind AS 16 Property, Plant and Equipment (PPE)
Chapter 8
Ind AS 19 Employee Benefits
59
79
Chapter 9
Ind AS 20- Accounting for Government Grants
94
Chapter 10
Ind AS 21- The Effects of Changes in Foreign Exchange Rates
Chapter 11
Ind AS 23 Borrowing Costs
101
113
Chapter 12
Ind AS 24 Related Party Disclosures
122
Chapter 13
Ind AS 28-Investments in Associates and Joint Venture in
128
Chapter 14
Chapter 15
Chapter 16
Ind AS 33 Earnings Per Share
142
Ind AS 34 Interim Financial Reporting
158
Ind AS 36 Impairment of Assets
Chapter 17
Chapter 18
Ind AS 38 Intangible Assets
Ind AS 37- Provisions, Contingent Liabilities and Contingent Assets
167
182
192
Chapter 19
Ind AS 40- Investment Property
202
Chapter 20
Ind AS 41 Agriculture
210
Chapter 21
Ind AS 101 First-time Adoption of Indian Accounting Standards
216
Chapter 22
Ind AS 102-Share Based Payments
228
Chapter 23
Ind AS 103-Business Combinations
257
Chapter 24
Chapter 25
Ind AS 105-Non-current Assets Held for Sale and Discontinued Operations
Ind AS 108-Operating Segments
328
337
Chapter 26
Ind AS 109, 107 & 32 Financial Instruments
342
Chapter 27
Ind AS 110-Consolidated Financial Statements
383
Chapter 28
Ind AS 111-Joint Arrangements
477
Chapter 29
Ind AS 113 Fair Value Measurement
487
Chapter 30
Ind AS 115-Revenue from Contracts with Customers
490
Chapter 31
Ind AS 116- Leases
511
Chapter 32
Analysis of Financial Statements
536