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DIVISION I

Chapter 1 IFRS and Ind AS: An Overview
Chapter 2 Gist of Ind-AS

DIVISION II

Chapter 3 Ind AS 1 (IAS 1): Presentation of Financial Statements
Chapter 4 Ind AS 2 (IAS 2): Inventories
Chapter 5 Ind AS 7 (IAS 7): Statement of Cash Flows
Chapter 6 Ind AS 8 (IAS 8): Accounting Policies, Changes in Accounting Estimates and Errors
Chapter 7 Ind AS 10 (IAS 10): Events after the Reporting Period
Chapter 8 Ind AS 11 (IAS 11): Construction Contracts
Chapter 9 Service Concession Arrangements — Illustrative Commentary
Chapter 10 Ind AS 12 (IAS 12): Income Taxes
Chapter 10.1 Ind AS Accounting for Foregoing MAT Credit Pursuant to Section 115BAA
Chapter 11 Ind AS 16 (IAS 16): Property, Plant and Equipment
Chapter 12 Ind AS 17 (IAS 17): Leases
Chapter 13 Ind AS 18 (IAS 18): Revenue
Chapter 14 Ind AS 19 (IAS 19): Employee Benefits
Chapter 15 Ind AS 20 (IAS 20): Government Grants & Government Assistance
Chapter 16 Ind AS 21 (IAS 21): The Effects of Changes in Foreign Exchange Rates
Chapter 17 Ind AS 23 (IAS 23): Borrowing Costs
Chapter 18 Ind AS 24 (IAS 24): Related Parties
Chapter 19 Ind AS 27 (IAS 27): Separate Financial Statements
Chapter 20 Ind AS 28 (IAS 28): Investments in Associates and Joint Ventures
Chapter 21 Ind AS 29 (IAS 29): Financial Reporting in Hyperinflationary Economics
Chapter 22 Ind AS 31 (IAS 31): Interests in Joint Ventures
Chapter 23 Ind AS 32 (IAS 32): Financial Instruments: Presentation
Chapter 24 Ind AS 33 (IAS 33): Earnings Per Share
Chapter 25 Ind AS 34 (IAS 34): Interim Financial Reporting
Chapter 26 Ind AS 36 (IAS 36): Impairment of Assets
Chapter 27 Ind AS 37 (IAS 37): Provisions, Contingent Liabilities and Contingent Assets
Chapter 28 Ind AS 38 (IAS 38): Intangible Assets
Chapter 29 Ind AS 39 (IAS 39): Financial Instruments : Recognition and Measurement
Chapter 30 Ind AS 40 (IAS 40): Investment Property
Chapter 31 Ind AS 41 (IAS 41): Agriculture
Chapter 32 Ind AS 101 (IFRS 1): First Time Adoption of Indian Accounting Standards
Chapter 33 Implementation Guidance on various aspects of Ind AS 101
Chapter 34 Practice Pointer Case Studies on First Time Adoption of Ind AS
Chapter 35 Ind AS 102 (IFRS 2): Share Based Payments
Chapter 36 Implementation Guidance on various aspects of Ind AS 102
Chapter 37 Ind AS 103 (IFRS 3): Business Combinations
Chapter 38 Ind AS 104 (IFRS 4): Insurance Contracts
Chapter 39 Ind AS 105 (IFRS 5): Non-Current Assets held for Sale and Discontinued Operations
Chapter 40 Ind AS 106 (IFRS 6): Exploration and Evaluation of Mineral Resources
Chapter 41 Ind AS 107 (IFRS 7): Financial Instruments: Disclosures
Chapter 42 Ind AS 108 (IFRS 8): Operating Segments
Chapter 43 Ind AS 109 (IFRS 9): Financial Instruments
Chapter 44 Practical Illustrations on Financial Instruments
Chapter 45 Ind AS 110 (IFRS 10): Consolidated Financial Statements
Chapter 46 Ind AS 111 (IFRS 11): Joint Arrangements
Chapter 47 Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities
Chapter 48 Ind AS 113 (IFRS 13): Fair Value Measurement
Chapter 49 Ind AS 114 (IFRS 14): Regulatory Deferral Accounts
Chapter 50 Ind AS 115 (IFRS 15): Revenue from Contracts with Customers
Chapter 51 Ind AS 116 (IFRS 16): Leases
Chapter 52 Financial Reporting Considerations for IBOR Reforms

DIVISION III

Chapter 53 Chapter 49B: Primer on IFRS 17 – Insurance Contracts

DIVISION IV

Chapter 54 Format of Financial Statements for Companies (Other than NBFCs) required to comply with Ind-AS under Companies Act, 2013 — Division II of Schedule III
Chapter 55 Commonly Observed Non-compliances in Ind AS Financial Statements

DIVISION V

Chapter 56 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 1
Chapter 57 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 2
Chapter 58 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 3
Chapter 59 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 4
Chapter 60 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 5
Chapter 61 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 6
Chapter 62 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 7
Chapter 63 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 8
Chapter 64 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 9
Chapter 65 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 10
Chapter 66 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 11
Chapter 67 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 12
Chapter 68 Summary of Opinions from ITFG Bulletins
Chapter 69 FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting Standards

DIVISION VI

Chapter 70 Basic Illustrations on Significant Ind AS
Chapter 71 Comprehensive Practical Questions on Ind AS

DIVISION VII

Chapter 72 COVID 19 Impact Analysis and Decision Making Questionnaire under Ind AS
Chapter 73 COVID related Sample Disclosure in Notes on Accounts

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Bharat's Practical Guide to Ind-AS & IFRS 2023 by CA. Kamal Garg

Publisher: Bharat Law House Pvt. ltd.
Book Code: 9789393749246
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