Introduction Framework for Preparation and Presentation of Financial Statements (Very Important) Important Basics of Ind AS (Very important) Chapter 1 Ind AS 1 — Presentation of Financial Statements Chapter 2 Ind AS 2 — Inventories Chapter 3 Ind AS 7 — Statement of Cash Flow Chapter 4 Ind AS 8 — Accounting Policies, Changes in Accounting Estimates and Errors Chapter 5 Ind AS 10 — Events after the Reporting Period Chapter 6 Ind AS 11 — Construction Contracts Chapter 7 Ind AS 12 — Income Taxes Chapter 8 Ind AS 16 — Property, Plant and Equipment (PPE) Chapter 9 Ind AS 17 — Leases Chapter 10 Ind AS 18 — Revenue Chapter 11 Ind AS 19 — Employee Benefits Chapter 12 Ind AS 20 — Accounting for Government Grants Chapter 13 Ind AS 21 — The Effects of Changes in Foreign Exchange Rates Chapter 14 Ind AS 23 — Borrowing Costs Chapter 15 Ind AS 24 — Related Party Disclosures Chapter 16 Ind AS 27 — Separate Financial Statements Chapter 17 Ind AS 28 — Investments in Associates and Joint Ventures Chapter 18 Ind AS 33 — Earnings Per Share Chapter 19 Ind AS 34 — Interim Financial Reporting Chapter 20 Ind AS 36 — Impairment of Assets Chapter 21 Ind AS 37 — Provisions, Contingent Liabilities and Contingent Assets Chapter 22 Ind AS 38 — Intangible Assets Chapter 23 Ind AS 40 — Investment Property Chapter 24 Ind AS 41 — Agriculture Chapter 25 Ind AS 101 — First-time Adoption of Indian Accounting Standards Chapter 26 Ind AS 102 — Share Based Payments Chapter 27 Ind AS 103 — Business Combination Chapter 28 Ind AS 104 — Insurance Contracts (Only Summary) Chapter 29 Ind AS 105 — Non-current Assets Held for Sale and Discontinued Operations Chapter 30 Ind AS 106 — Exploration for and Evaluation of Mineral Resources Chapter 31 Ind AS 108 – Operating Segments Chapter 32 Ind AS 109, 107 & 32 — Financial Instruments Chapter 33 Ind AS 110 — Consolidated Financial Statements Chapter 34 Ind AS 111 — Joint Arrangements Chapter 35 Ind AS 112 — Disclosure of Interests in Other Entities Chapter 36 Ind AS 113 — Fair Value Measurement Chapter 37 Ind AS 114 — Regulatory Deferral Accounts |