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
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