Practical Guide to IND AS and IFRS

DIVISION - I
Chapter 1 - IFRS and Ind AS: An Overview
Chapter 2 - Gist of Ind-AS

DIVISION - II
Chapter 3 - Ind AS 1 (IAS 1): Presentation of Financial Statements
Chapter 4 - Ind AS 2 (IAS 2): Inventories
Chapter 5 - Ind AS 7 (IAS 7): Statement of Cash Flows
Chapter 6 - Ind AS 8 (IAS 8): Accounting Policies, Changes in Accounting Estimates and Errors
Chapter 7 - Ind AS 10 (IAS 10): Events after the Reporting Period
Chapter 8 - Ind AS 11 (IAS 11): Construction Contracts
Chapter 9 - Service Concession Arrangements — Illustrative Commentary
Chapter 10 - Ind AS 12 (IAS 12): Income Taxes
Chapter 10.1 - Ind AS Accounting for Foregoing MAT Credit Pursuant to Section 115BAA
Chapter 11 - Ind AS 16 (IAS 16): Property, Plant and Equipment
Chapter 12 - Ind AS 17 (IAS 17): Leases
Chapter 13 - Ind AS 18 (IAS 18): Revenue
Chapter 14 - Ind AS 19 (IAS 19): Employee Benefits
Chapter 15 - Ind AS 20 (IAS 20): Government Grants & Government Assistance
Chapter 16 - Ind AS 21 (IAS 21): The Effects of Changes in Foreign Exchange Rates
Chapter 17 - Ind AS 23 (IAS 23): Borrowing Costs
Chapter 18 - Ind AS 24 (IAS 24): Related Parties
Chapter 19 - Ind AS 27 (IAS 27): Separate Financial Statements
Chapter 20 - Ind AS 28 (IAS 28): Investments in Associates and Joint Ventures
Chapter 21 - Ind AS 29 (IAS 29): Financial Reporting in Hyperinflationary Economics
Chapter 22 - Ind AS 31 (IAS 31): Interests in Joint Ventures
Chapter 23 - Ind AS 32 (IAS 32): Financial Instruments: Presentation
Chapter 24 - Ind AS 33 (IAS 33): Earnings Per Share
Chapter 25 - Ind AS 34 (IAS 34): Interim Financial Reporting
Chapter 26 - Ind AS 36 (IAS 36): Impairment of Assets
Chapter 27 - Ind AS 37 (IAS 37): Provisions, Contingent Liabilities and Contingent Assets
Chapter 28 - Ind AS 38 (IAS 38): Intangible Assets
Chapter 29 - Ind AS 39 (IAS 39): Financial Instruments: Recognition and Measurement
Chapter 30 - Ind AS 40 (IAS 40): Investment Property
Chapter 31 - Ind AS 41 (IAS 41): Agriculture
Chapter 32 - Ind AS 101 (IFRS 1): First-Time Adoption of Indian Accounting Standards
Chapter 33 - Implementation Guidance on various aspects of Ind AS 101
Chapter 34 - Practice Pointer Case Studies on First-Time Adoption of Ind AS
Chapter 35 - Ind AS 102 (IFRS 2): Share-Based Payments
Chapter 36 - Implementation Guidance on various aspects of Ind AS 102
Chapter 37 - Ind AS 103 (IFRS 3): Business Combinations
Chapter 38 - Ind AS 104 (IFRS 4): Insurance Contracts
Chapter 39 - Ind AS 105 (IFRS 5): Non-Current Assets held for Sale and Discontinued Operations
Chapter 40 - Ind AS 106 (IFRS 6): Exploration and Evaluation of Mineral Resources
Chapter 41 - Ind AS 107 (IFRS 7): Financial Instruments: Disclosures
Chapter 42 - Ind AS 108 (IFRS 8): Operating Segments
Chapter 43 - Ind AS 109 (IFRS 9): Financial Instruments
Chapter 44 - Practical Illustrations on Financial Instruments
Chapter 45 - Ind AS 110 (IFRS 10): Consolidated Financial Statements
Chapter 46 - Ind AS 111 (IFRS 11): Joint Arrangements
Chapter 47 - Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities
Chapter 48 - Ind AS 113 (IFRS 13): Fair Value Measurement
Chapter 49 - Ind AS 114 (IFRS 14): Regulatory Deferral Accounts
Chapter 50 - Ind AS 115 (IFRS 15): Revenue from Contracts with Customers
Chapter 51 - Ind AS 116 (IFRS 16): Leases
Chapter 52 - Financial Reporting Considerations for IBOR Reforms

DIVISION - III
Chapter 53 - Chapter 49B: Primer on IFRS 17 – Insurance Contracts

DIVISION - IV
Chapter 54 - Format of Financial Statements for Companies (Other than NBFCs) required to comply with Ind-AS under Companies Act, 2013 — Division II of Schedule III
Chapter 55 - Commonly Observed Non-compliances in Ind AS Financial Statements

DIVISION - V
Chapter 56 - Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 1
Chapter 57 - Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 2
Chapter 58 - Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 3
Chapter 59 - Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 4
Chapter 60 - Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 5
Chapter 61 - Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 6
Chapter 62 - Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 7
Chapter 63 - Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 8
Chapter 64 - Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 9
Chapter 65 -Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 10
Chapter 66 - Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 11
Chapter 67 - Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 12
Chapter 68 - Summary of Opinions from ITFG Bulletins
Chapter 69 - FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting Standards

DIVISION - VI
Chapter 70 Basic Illustrations on Significant Ind AS
Chapter 71 Comprehensive Practical Questions on Ind AS

DIVISION - VII
Chapter 72 - COVID 19 Impact Analysis and Decision-Making Questionnaire under Ind AS
Chapter 73 - COVID related Sample Disclosure in Notes on Accounts

Bibliography