PART I: IND AS SUMMARIES

• 1.      Ind AS 1: Presentation of Financial Statements
• 2.      Ind AS 2: Inventories
• 3.      Ind AS 7: Cash Flow Statements
• 4.      Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors
• 5.      Ind AS 10: Events after the Reporting Period
• 6.      Ind AS 12: Income Taxes
• 7.      Ind AS 16: Property, Plant and Equipment
• 8.      Ind AS 19: Employee Benefits
• 9.      Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance
• 10.    Ind AS 21: Effects of Changes in Foreign Exchange Rates
• 11.    Ind AS 23: Borrowing Costs
• 12.    Ind AS 24: Related Party Disclosures
• 13.    Ind AS 27: Separate Financial Statements
• 14.    Ind AS 28: Investments in Associates and Joint Ventures
• 15.    Ind AS 29: Financial Reporting in Hyperinflationary Economies
• 16.    Ind AS 32: Financial Instruments: Presentation
• 17.    Ind AS 33: Earnings per Share
• 18.    Ind AS 34: Interim Financial Reporting
• 19.    Ind AS 36: Impairment of Assets
• 20.    Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets
• 21.    Ind AS 38: Intangible Assets
• 22.    Ind AS 40: Investment property
• 23.    Ind AS 41: Agriculture
• 24.    Ind AS 101: First-time Adoption of Indian Accounting Standards
• 25.    Ind AS 102: Share-Based Payment
• 26.    Ind AS 103: Business Combinations
• 27.    Ind AS 104: Insurance Contracts
• 28.    Ind AS 105: Non-current Assets Held for Sale and Discontinued Operations
• 29.    Ind AS 106: Exploration for and Evaluation of Mineral Resources
• 30.    Ind AS 107: Financial Instruments: Disclosures
• 31.    Ind AS 108: Operating Segments
• 32.    Ind AS 109: Financial Instruments
• 33.    Ind AS 110: Consolidated Financial Statements
• 34.    Ind AS 111: Joint Arrangements
• 35.    Ind AS 112: Disclosure of Interest in Other Entities
• 36.    Ind AS 113: Fair Value Measurement
• 37.    Ind AS 114: Regulatory Deferral Accounts
• 38.    Ind AS 115: Revenue from Contracts with Customers (Effective from financial year beginning from 1 April, 2018)
• 39.    Ind AS 116: Leases (Effective from financial years beginning from 1 April, 2019)

PART II:  PRACTICAL ISSUES IN IMPLEMENTATION OF IND AS

• Chapter 1      Adoption Issues
• Chapter 2      Ind AS Application Issues Related to Assets
• Chapter 3      Ind AS Application Issues Related to Liabilities
• Chapter 4      Ind AS Application Issues Related to Income and Expense
• Chapter 5      Financial Instruments
• Chapter 6      Business Combinations and Consolidation
• Chapter 7      Presentation Issues
• Chapter 8      Disclosure Considerations
• Chapter 9      Sector-Specific Ind AS
• Chapter 10    MAT Computation for Ind AS Companies
• Chapter 11    Key Differences between Accounting Standards and GST
• Chapter 12    Key Ind AS Impact Areas for Non-Banking Financial Companies
• Chapter 13    COVID-19 Pandemic: Financial Reporting Aspects

PART III: APPENDICES

• Appendix 1   Case Study on Illustrative Ind AS Financial Statements
• Appendix 2   Financial Reporting Implications of Schedule III Amendments