FINANCIAL REPORTING Made Easy (CA Final — New Course), 2019 by Sanjay K Welkins

Chapter 3       Accounting for Share Based Payments IFRS – 2/Ind AS – 102

Division II
Medium Strength Chapters

Chapter 1       Corporate Social Responsibility

Chapter 2       Integrated Reporting

Division III
Overview Applicability of Accounting Standards and
Accounting Framework

Chapter 1       Overview Applicability of Accounting Standards

Chapter 2       Framework for Preparation and Presentation of Financial Statements

Division IV

Indian Accounting Standards

Ind AS 1         Presentation of Financial Statements

Ind AS 2         Valuation of Inventory

Ind AS 7         Cash Flow Statement

Ind AS 8         Accounting Policies, Changes in Accounting Estimates and Errors

Ind AS 10       Events after the Reporting Period

Ind AS 12       Income Taxes

Ind AS 16       Property, Plant and Equipment

Ind AS 17       Leases

Ind AS 19       Employee Benefits

Ind AS 20       Accounting for Government Grants

Ind AS 21       Effects of Changes in Foreign Exchange Rates

Ind AS 23       Borrowing Costs

Ind AS 24       Related Party Disclosures

Ind AS 27       Separate Financial Statements (SFS)

Ind AS 28       Investment in Associates & Joint Ventures

Ind AS 33       Earnings Per Share

Ind AS 34       Interim Financial Reporting

Ind AS 36       Impairment Losses

Ind AS 37       Provisions, Contingent Liabilities and Contingent Assets

Ind AS 38       Intangible Assets

Ind AS 40       Investment Property

Ind AS 41       Agriculture

Ind AS 101     First-Time Adoption of Ind AS

Ind AS 105     Non-Current Assets Held for Sale and Discontinued Operations

Ind AS 108     Operating Segments

Ind AS 111     Joint Arrangements

Ind AS 112     Disclosure of Interests in Other Entities — In brief

Ind AS 113     Fair Value Measurement

Ind AS 115     Revenue from Contracts with Customers

Division V

Major Differences between Ind AS/IFRS and AS

Major Differences between Ind AS/IFRS and AS

Division VI

Accounting and Reporting of Financial Instruments &
Analysis of Financial Statements

Accounting and Reporting of Financial Instruments (as per Ind AS)

PART A          Ind AS 32 – Financial Instruments: Presentation

PART B          Ind AS 107 – Financial Instruments: Disclosures

PART C          Ind AS 109 – Financial Instruments

PART D          Illustrative Case Studies

Analysis of Financial Statements

FINANCIAL REPORTING Made Easy (CA Final — New Course)

Division VII

Guidance Notes on Schedule III

Guidance Note on Combined and Carve-Out Financial Statements

Schedule III to the Companies Act, 2013