Contents at a Glance
Preface ………………………………………………………………………………………………………….iii
About the Author………………………………………………………………………………………….. v
Detailed Content…………………………………………………………………………………………..xi
Part I Ind AS Summaries
Ind AS Summaries ………………………………………………………………………………………… 3
Part II Practical Issues in
Implementation of Ind AS
Chapter 1 Adoption Issues………………………………………………………………………. 71
Chapter 2 Ind AS Application Issues Related to Assets…………………………….. 119
Chapter 3 Ind AS Application Issues Related to Liabilities……………………….. 184
Chapter 4 Ind AS Application Issues Related to Income and Expense……….. 243
Chapter 5 Financial Instruments …………………………………………………………….. 417
Chapter 6 Business Combinations and Consolidation………………………………. 530
Chapter 7 Presentation Issues…………………………………………………………………. 616
Chapter 8 Disclosure Considerations………………………………………………………. 665
Chapter 9 Sector-Specific Ind AS…………………………………………………………… 1182
Chapter 10 MAT Computation for Ind AS Companies …………………………….. 1254
Chapter 11 Key Differences between Accounting Standards and GST ………. 1262
Chapter 12 Key Ind AS Impact Areas for Non- Banking Financial
Companies…………………………………………………………………………… 1269
Chapter 13 COVID-19 Pandemic: Financial Reporting Aspects…………………. 1310
Chapter 14 Insurance Contracts ……………………………………………………………… 1322
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