CHAPTER 1 AS 1 Disclosure of accounting policies v Ind AS 1 Presentation of Financial statements CHAPTER 2 AS 2 Inventory Valuation v Ind AS 2 Valuation of Inventories CHAPTER 3 AS 3 Cash flow statement v Ind AS 7 Cash flow statement CHAPTER 4 AS 4 Contingencies and events occurring after the balance sheet date v Ind AS 10 Events occurring after the balance sheet date CHAPTER 5 AS 5 Net profit or loss for the period, prior period items and changes in accounting policies v Ind AS 8 Accounting policies & changes in accounting estimates and Errors CHAPTER 6 AS 7 Construction Contracts v Ind AS 11 Construction Contracts CHAPTER 7 AS 9 Revenue Recognition v Ind AS 18 Revenue CHAPTER 8 AS 10 Property Plant and Equipment (PPE) v Ind AS 16 Property Plant and Equipment CHAPTER 9 AS 11 The effects of changes in Foreign Exchange Rates v Ind AS 21 The Effects of Changes in Foreign Exchange Rates CHAPTER 10 AS 12 Accounting for Government Grants v Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance CHAPTER 11 AS 13 Accounting for investments v Ind AS 109, 107 & 32 – Financial instruments CHAPTER 12 AS 14 Accounting for amalgamation v Ind AS 103 Business combinations CHAPTER 13 AS 15 Employee benefits v Ind AS 19 Employee benefits CHAPTER 14 AS 16 Borrowing costs v Ind AS 23 Borrowing costs CHAPTER 15 AS 17 Segment reporting v Ind AS 108 Operating Segments CHAPTER 16 AS 18 Related party disclosures v Ind AS 24 Related Party Disclosures CHAPTER 17 AS 19 Leases v Ind AS 17 Leases CHAPTER 18 AS 20 Earnings per share v Ind AS 33 Earnings per Share CHAPTER 19 AS 21 Consolidated Financial Statements v Ind AS 110 Consolidated Financial Statements CHAPTER 20 AS 22 Accounting for Taxes on Income v Ind AS 12 Income Taxes CHAPTER 21 AS 23 Accounting for Investments in Associates in Consolidated Financial Statements v Ind AS 28 Investments in Associates and Joint Ventures CHAPTER 22 AS 24 Discontinuing Operations v Ind AS 105 Non-current Assets Held for Sale and Discontinued Operations CHAPTER 23 AS 25 Interim Financial Reporting v Ind AS 34 Interim Financial Reporting CHAPTER 24 AS 26 Intangible assets v Ind AS 38: Intangible assets CHAPTER 25 AS 27 Financial Reporting of Interests in Joint Ventures v Ind AS 28 Investments in Associates and Joint Ventures & v Ind AS 111 Joint arrangements CHAPTER 26 AS 28 Impairment of Assets v Ind AS 36 Impairment of Assets CHAPTER 27 AS 29 Provisions, contingent liabilities and contingent assets v Ind AS 37 Provisions, contingent liabilities and contingent assets CHAPTER 28 Ind AS 109, 107 & 32 Financial instruments CHAPTER 29 Carve outs of Ind AS Vs. IFRS |