Ind AS made easy (for CA Final)

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