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 |