Beginner’s Guide to Ind-AS & IFRS

Chapter 1         IFRS and Ind AS: An Overview

Chapter 2         IAS 1: Presentation of Financial Statements

Chapter 3         IAS 2: Inventories

Chapter 4         IAS 7: Statement of Cash Flows

Chapter 5         IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors

Chapter 6         IAS 10: Events after the Reporting Period

Chapter 7         IAS 11: Construction Contracts

Chapter 8         IAS 12: Income Taxes

Chapter 9         IAS 16: Property, Plant and Equipment

Chapter 10       IAS 17: Leases

Chapter 11       IAS 18: Revenue Recognition

Chapter 12       IAS 19: Employee Benefits

Chapter 13       IAS 20: Accounting for Government Grants and Disclosure of Government Assistance

Chapter 14       IAS 21: The Effects of Changes in Foreign Exchange Rates

Chapter 15       IAS 23: Borrowing Costs

Chapter 16       IAS 24: Related Party Disclosures

Chapter 17       IAS 27: Separate Financial Statements

Chapter 18       IAS 28: Investments in Associates

Chapter 19       IAS 29: Financial Reporting in Hyperinflationary Economics

Chapter 20       IAS 32 — Financial Instruments: Presentation

Chapter 21       IAS 33: Earnings Per Share

Chapter 22       IAS 34: Interim Financial Reporting

Chapter 23       IAS 36: Impairment of Assets

Chapter 24       IAS 37: Provisions, Contingent Liabilities and Contingent Assets

Chapter 25       IAS 38: Intangible Assets

Chapter 26       IAS 40: Investment Property

Chapter 27       IAS 41: Agriculture

Chapter 28       Ind AS 101: First-Time Adoption of International Financial Reporting Standards

Chapter 29       Ind AS 102: Share Based Payment

Chapter 30       Ind AS 103: Business Combinations

Chapter 31       Ind AS 104: Insurance Contracts

Chapter 32       Ind AS 105: Non-current Assets held for Sale and Discontinued Operations

Chapter 33       Ind AS 106: Exploration for and Evaluation of Mineral Resources

Chapter 34       Ind AS 107: Financial Instruments: Disclosures

Chapter 35       Ind AS 108: Operating Segments

Chapter 36       Ind AS 109: Financial Instruments

Chapter 37       Ind AS 110: Consolidated Financial Statements

Chapter 38       Ind AS 111: Joint Arrangements

Chapter 39       Ind AS 112: Disclosure of Interests in Other Entities

Chapter 40       Ind AS 113: Fair Value Measurement

Chapter 41       Ind AS 114: Regulatory Deferral Accounts

Chapter 42       Ind AS 115: Revenue from Contracts with Customers

Chapter 43       Basic Illustrations on Significant Ind AS

Chapter 44       Comprehensive Practical Questions on Ind AS