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

Description

Contents:

DIVISION I

• Chapter 1          Ind AS and IFRS: An Overview

DIVISION II

• Chapter 2          Ind AS 1 (IAS 1): Presentation of Financial Statements
• Chapter 3          Ind AS 2 (IAS 2): Inventories
• Chapter 4          Ind AS 7 (IAS 7): Statement of Cash Flows
• Chapter 5          Ind AS 8 (IAS 8): Accounting Policies, Changes in Accounting Estimates and Errors
• Chapter 6          Ind AS 10 (IAS 10): Events after the Reporting Period
• Chapter 7          Ind AS 11 (IAS 11): Construction Contracts
• Chapter 8          Service Concession Arrangements — Illustrative Commentary
• Chapter 9          Ind AS 12 (IAS 12): Income Taxes
• Chapter 9.1       Ind AS Accounting for Foregoing MAT Credit Pursuant to Section 115BAA
• Chapter 10        Ind AS 16 (IAS 16): Property, Plant and Equipment
• Chapter 11        Ind AS 17 (IAS 17): Leases
• Chapter 12        Ind AS 18 (IAS 18): Revenue
• Chapter 13        Ind AS 19 (IAS 19): Employee Benefits
• Chapter 14        Ind AS 20 (IAS 20): Government Grants & Government Assistance
• Chapter 15        Ind AS 21 (IAS 21): The Effects of Changes in Foreign Exchange Rates
• Chapter 16        Ind AS 23 (IAS 23): Borrowing Costs
• Chapter 17        Ind AS 24 (IAS 24): Related Parties
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• Chapter 18        Ind AS 27 (IAS 27): Separate Financial Statements
• Chapter 19        Ind AS 28 (IAS 28): Investments in Associates and Joint Ventures
• Chapter 20        Ind AS 29 (IAS 29): Financial Reporting in Hyperinflationary Economics
• Chapter 21        Ind AS 31 (IAS 31): Interests in Joint Ventures
• Chapter 22        Ind AS 32 (IAS 32): Financial Instruments: Presentation
• Chapter 23        Ind AS 33 (IAS 33): Earnings Per Share
• Chapter 24        Ind AS 34 (IAS 34): Interim Financial Reporting
• Chapter 25        Ind AS 36 (IAS 36): Impairment of Assets
• Chapter 26        Ind AS 37 (IAS 37): Provisions, Contingent Liabilities and Contingent Assets
• Chapter 27        Ind AS 38 (IAS 38): Intangible Assets
• Chapter 28        Ind AS 39 (IAS 39): Financial Instruments: Recognition and Measurement
• Chapter 29        Ind AS 40 (IAS 40): Investment Property
• Chapter 30        Ind AS 41 (IAS 41): Agriculture
• Chapter 31        Ind AS 101 (IFRS 1): First Time Adoption of Indian Accounting Standards
• Chapter 32        Implementation Guidance on various aspects of Ind AS 101
• Chapter 33        Practice Pointer Case Studies on First Time Adoption of Ind AS
• Chapter 34        Ind AS 102 (IFRS 2): Share Based Payments
• Chapter 35        Implementation Guidance on various aspects of Ind AS 102
• Chapter 36        Ind AS 103 (IFRS 3): Business Combinations
• Chapter 37        Ind AS 104 (IFRS 4): Insurance Contracts
• Chapter 38        Ind AS 105 (IFRS 5): Non-Current Assets held for Sale and Discontinued Operations
• Chapter 39        Ind AS 106 (IFRS 6): Exploration and Evaluation of Mineral Resources
• Chapter 40        Ind AS 107 (IFRS 7): Financial Instruments: Disclosures
• Chapter 41        Ind AS 108 (IFRS 8): Operating Segments
• Chapter 42        Ind AS 109 (IFRS 9): Financial Instruments
• Chapter 43        Practical Illustrations on Financial Instruments
• Chapter 44        Ind AS 110 (IFRS 10): Consolidated Financial Statements
• Chapter 45        Ind AS 111 (IFRS 11): Joint Arrangements
• Chapter 46        Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities
• Chapter 47        Ind AS 113 (IFRS 13): Fair Value Measurement
• Chapter 48        Ind AS 114 (IFRS 14): Regulatory Deferral Accounts
• Chapter 49        Ind AS 115 (IFRS 15): Revenue from Contracts with Customers
• Chapter 50        Ind AS 116 (IFRS 16): Leases
• Chapter 51        Financial Reporting Considerations for IBOR Reforms

DIVISION III

• Chapter 52        Chapter 49B: Ind AS 117 (IFRS 17) – Insurance Contracts
• Chapter 53        Chapter 49C: Ind AS 118 (IFRS 18): Presentation and Disclosure in Financial Statements

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

DIVISION V

• Chapter 55        Summary of Opinions from ITFG Bulletins
• Chapter 56        FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting Standards
• Chapter 57        Comprehensive Practical Questions on Ind AS
• Bibliography