Illustrated Manual on Ind AS & IFRS (in 2 volumes)

VOLUME 1

Division I

Chapter 1       IFRS and Ind AS: An Overview

Chapter 2       Indian GAAP, IFRS and Ind-AS — A Comparative Analysis

Chapter 3       Gist of Ind-AS

Division II

Chapter 4       Ind AS 1 (IAS 1): Presentation of Financial Statements

Chapter 5       Ind AS 2 (IAS 2): Inventories

Chapter 6       Ind AS 7 (IAS 7): Statement of Cash Flows

Chapter 7       Ind AS 8 (IAS 8): Accounting Policies, Changes in Accounting Estimates and Errors

Chapter 8       Ind AS 10 (IAS 10): Events After the Reporting Period

Chapter 9       Ind AS 11 (IAS 11): Construction Contracts

Chapter 10     Service Concession Arrangements — Illustrative Commentary

Chapter 11     Ind AS 12 (IAS 12): Income Taxes

Chapter 12     Ind AS 16 (IAS 16): Property, Plant and Equipment

Chapter 13     Ind AS 17 (IAS 17): Leases

Chapter 14     Ind AS 18 (IAS 18): Revenue

Chapter 15     Ind AS 19 (IAS 19): Employee Benefits

Chapter 16     Ind AS 20 (IAS 20): Government Grants & Government Assistance

Chapter 17     Ind AS 21 (IAS 21): The Effects of Changes in Foreign Exchange Rates

Chapter 18     Ind AS 23 (IAS 23): Borrowing Costs

Chapter 19     Ind AS 24 (IAS 24): Related Parties

Chapter 20     Ind AS 27 (IAS 27): Consolidated and Separate Financial Statements

Chapter 21     Ind AS 28 (IAS 28): Investments in Associates

Chapter 22     Ind AS 29 (IAS 29): Financial Reporting in Hyperinflationary Economics

Chapter 23     Ind AS 31 (IAS 31): Interests in Joint Ventures

Chapter 24     Ind AS 32 (IAS 32): Financial Instruments: Presentation

Chapter 25     Ind AS 33 (IAS 33): Earnings Per Share

Chapter 26     Ind AS 34 (IAS 34): Interim Financial Reporting

Chapter 27     Ind AS 36 (IAS 36): Impairment of Assets

Chapter 28     Ind AS 37 (IAS 37): Provisions, Contingent Liabilities and Contingent Assets

Chapter 29     Ind AS 38 (IAS 38): Intangible Assets

Chapter 30     Ind AS 39 (IAS 39): Financial Instruments: Recognition and Measurement

Chapter 31     Ind AS 40 (IAS 40): Investment Property

Chapter 32     Ind AS 41 (IAS 41): Agriculture

Chapter 33     Ind AS 101 (IFRS 1): First Time Adoption of Indian Accounting Standards

Chapter 34     Ind AS 102 (IFRS 2): Share Based Payments

Chapter 35     Ind AS 103 (IFRS 3): Business Combinations

Chapter 36     Ind AS 104 (IFRS 4): Insurance Contracts

Chapter 37     Ind AS 105 (IFRS 5): Non-Current Assets held for Sale and Discontinued Operations

Chapter 38     Ind AS 106 (IFRS 6): Exploration and Evaluation of Mineral Resources

Chapter 39     Ind AS 107 (IFRS 7): Financial Instruments: Disclosures

Chapter 40     Ind AS 108 (IFRS 8): Operating Segments

Chapter 41     Ind AS 109 (IFRS 9): Financial Instruments

Appendix       Application Guidance for Ind AS 109

Chapter 42     Practical Illustrations on Financial Instruments

VOLUME 2

Chapter 43     Ind AS 110 (IFRS 10): Consolidated Financial Statements

Chapter 44     Ind AS 111 (IFRS 11): Joint Arrangements

Chapter 45     Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities

Chapter 46     Ind AS 113 (IFRS 13): Fair Value Measurement

Chapter 47     Ind AS 114 (IFRS 14): Regulatory Deferral Accounts

Chapter 48     Ind AS 115 (IFRS 15): Revenue from Contracts with Customers

Chapter 49     Ind AS 115 (IFRS 15): Impact on Various Sectors

Chapter 50     Ind AS 115 (IFRS 15): Accounting for Construction and Real Estate

Chapter 51     Ind AS — Comparative Analysis of Amendments pursuant to MCA Notification dated March 30th 2016

Appendix       Specimen IFRS Compliant Financial Statements of Indian Corporates

A.        Dabur

B.        Rolta India Limited

C.        Wipro

Division III

Chapter 52     US GAAP and IFRS — Being Bilingual

Chapter 53     First Time Adoption of IFRS

Chapter 54     Revenue Recognition

Chapter 55     Expense Recognition — Share-based Payments

Chapter 56     Expense Recognition —  Employee Benefits

Chapter 57     Non-Financial Assets

Chapter 58     Assets — Financial Assets

Chapter 59     Liabilities — Taxes

Chapter 60     Liabilities — Others

Chapter 61     Financial Liabilities and Equity

Chapter 62     Derivatives and Hedging

Chapter 63     Consolidation

Chapter 64     Business Combinations

Chapter 65     Other Accounting and Reporting Topics

Appendix       Pfizer Financial Report under US GAAP

Division IV

Chapter 66     The Sarbanes-Oxley Act of 2002 —  A Primer

Division V

Chapter 67     Format of Financial Statements for Companies required to comply with Ind-AS under Companies Act, 2013 — Amendment In Schedule III

Chapter 68     Ind AS Financials Format a comparison with AS Financials Format

Chapter 69     IRDA outlines roadmap on Applicability of Ind-AS in insurance sector; exempts certain Standards

Chapter 70     Companies (Indian Accounting Standards) (Amendment) Rules, 2016

Chapter 71     Companies (Removal of Difficulties) First Order, 2016

Chapter 72     Companies (Removal of Difficulties) Second Order, 2016

Chapter 73     Applicability of Indian Accounting Standards to Disclosure in Offer Documents under SEBI (ICDR) Regulations, 2009

Chapter 74     Financial Results and Annual Report under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Division VI

Chapter 75     Implementation of Indian Accounting Standards (Ind AS) by Banks

Appendix       RBI Report on Ind AS Implementation 

Chapter 76     Revised Formats for Financial Results and Implementation of Ind-AS by Listed Entities

Chapter 77     Revised Formats for Financial Results and Implementation of Ind AS by listed entities which have listed their debt securities and/or non-cumulative redeemable preference shares

Chapter 78     Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 1

Chapter 79     Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 2

Chapter 80     Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 3

Chapter 81     FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting Standards

Chapter 82     Guidance Note on Accounting for Real Estate Transactions (for entities to whom Ind AS is applicable)

SUBJECT INDEX