About Ind AS Practices Demystified
PART I IND AS SUMMARIES 1. Ind AS 1: Presentation of Financial Statements 2. Ind AS 2: Inventories 3. Ind AS 7: Cash Flow Statements 4. Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors 5. Ind AS 10: Events after the Reporting Period 6. Ind AS 12: Income Taxes 7. Ind AS 16: Property, Plant and Equipment 8. Ind AS 19: Employee Benefits 9. Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance 10. Ind AS 21: Effects of Changes in Foreign Exchange Rates 11. Ind AS 23: Borrowing Costs 12. Ind AS 24: Related Party Disclosures 13. Ind AS 27: Separate Financial Statements 14. Ind AS 28: Investments in Associates and Joint Ventures 15. Ind AS 29: Financial Reporting in Hyperinflationary Economies 16. Ind AS 32: Financial Instruments: Presentation 17. Ind AS 33: Earnings per Share 18. Ind AS 34: Interim Financial Reporting 19. Ind AS 36: Impairment of Assets 20. Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets 21. Ind AS 38: Intangible Assets 22. Ind AS 40: Investment property 23. Ind AS 41: Agriculture 24. Ind AS 101: First-time Adoption of Indian Accounting Standards 25. Ind AS 102: Share-Based Payment 26. Ind AS 103: Business Combinations 27. Ind AS 104: Insurance Contracts 28. Ind AS 105: Non-current Assets Held for Sale and Discontinued Operations 29. Ind AS 106: Exploration for and Evaluation of Mineral Resources 30. Ind AS 107: Financial Instruments: Disclosures 31. Ind AS 108: Operating Segments 32. Ind AS 109: Financial Instruments 33. Ind AS 110: Consolidated Financial Statements 34. Ind AS 111: Joint Arrangements 35. Ind AS 112: Disclosure of Interest in Other Entities 36. Ind AS 113: Fair Value Measurement 37. Ind AS 114: Regulatory Deferral Accounts 38. Ind AS 115: Revenue from Contracts with Customers (Effective from financial year beginning from 1 April, 2018) 39. Ind AS 116: Leases (Effective from financial years beginning from 1 April, 2019) PART II PRACTICAL ISSUES IN Chapter 1 Adoption Issues Chapter 2 Ind AS Application Issues Related to Assets Chapter 3 Ind AS Application Issues Related to Liabilities Chapter 4 Ind AS Application Issues Related to Income and Expense Chapter 5 Financial Instruments Chapter 6 Business Combinations and Consolidation Chapter 7 Presentation Issues Chapter 8 Disclosure Considerations Chapter 9 Sector-Specific Ind AS Chapter 10 MAT Computation for Ind AS Companies Chapter 11 Key Differences between Accounting Standards and GST Chapter 12 Key Ind AS Impact Areas for Non-Banking Financial Companies Chapter 13 COVID-19 Pandemic: Financial Reporting Aspects PART III APPENDICES Appendix 1 Case Study on Illustrative Ind AS Financial Statements Appendix 2 Financial Reporting Implications of Schedule III Amendments |
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