Ind-AS and their PRACTICAL APPLICABILITY, 2017 by CA. J.N. TIKKU & CA. EISH TANEJA

Ind-AS and their PRACTICAL APPLICABILITY

Overview of Indian Accounting Standards (Ind ASs) vis-à-vis The Companies Act, 1956/2013

Chapter 1       Overview of Indian Accounting Standards (Ind ASs)

Chapter 2       How to Study Indian Accounting Standards?

Chapter 3       IFRS-1/Ind AS-101: First-time Adoption of Indian Accounting Standards

Chapter 4       IFRS 2/Ind AS-102: Share-based Payment

Chapter 5       IFRS 2/Ind AS-103: Business Combinations

Chapter 6       IFRS 4/Ind AS-104: Insurance Contracts

Chapter 7       IFRS 5/Ind AS-105: Non-current Assets Held for Sale and Discontinued Operations

Chapter 8       IFRS 6/Ind AS-106: Exploration for and Evaluation of Mineral Resources

Chapter 9       IFRS 7/Ind AS-107: Financial Instruments: Disclosures

Chapter 10     IFRS 8/Ind AS-108: Operating Segments

Chapter 11     IFRS 9/Ind AS-109: Financial Instruments

Chapter 12     IFRS 10/Ind AS-110: Consolidated Financial Statements

Chapter 13     IFRS 11/Ind AS-111: Joint Arrangements

Chapter 14     IFRS 12/Ind AS-112: Disclosure of Interests in Other Entities

Chapter 15     IFRS 13/Ind AS-113: Fair Value Measurement

Chapter 16     IFRS 14/Ind AS-114: Regulatory Deferral Accounts

Chapter 17     IFRS 15/Ind AS-115: Revenue from Contracts with Customers

Chapter 18     IAS-1/Ind AS-1: Presentation of Financial Statements

Chapter 19     IAS-2/Ind AS-2: Inventories

Chapter 20     IAS-7/Ind AS-7: Statement of Cash Flows

Chapter 21     IAS-8/Ind AS-8: Accounting Policies, Changes in Accounting Estimates and Errors

Chapter 22     IAS-10/Ind AS-10: Events after the Reporting Period

Chapter 23     IAS-11/Ind AS-11: Construction Contracts

Chapter 24     IAS-12/Ind AS-12: Income Taxes

Chapter 25     IAS-16/Ind AS-16: Property, Plant and Equipment

Chapter 26     IAS-17/Ind AS-17: Leases

Chapter 27     AS-9/Ind AS-18: Revenue

Chapter 28     IAS-19/Ind As-19: Employee Benefits

Chapter 29     IAS-20/Ind AS-20: Accounting for Government Grants and Disclosure of Government Assistance

Chapter 30     IAS-21/Ind AS-21: The Effects of Changes in Foreign Exchange Rates

Chapter 31     IAS-23/Ind AS-23: Borrowing Costs

Chapter 32     IAS-24/Ind AS-24: Related Party Disclosures

Chapter 33     IAS-27/Ind AS-27: Separate Financial Statements

Chapter 34     IAS-28/Ind AS-28: Investments in Associates and Joint Ventures

Chapter 35     Ind AS-29/No specific Standard in AS: Financial Reporting in Hyperinflationary Economies

Chapter 36     AS-27/Ind AS-31: Financial reporting of Interest in Joint Ventures

Chapter 37     IAS-32/Ind AS-32: Financial Instruments: Presentation

Chapter 38     IAS-33/Ind AS-33: Earnings per Share

Chapter 39     IAS-34/Ind AS-34 & AS-25: Interim Financial Reporting

Chapter 40     Ind AS 36/AS 28: Impairment of Assets

Chapter 41     Ind AS-37: Provisions, Contingent Liabilities and Contingent Assets

Chapter 42     IAS-38/Ind AS-38: Intangible Assets

Chapter 43     AS-30/Ind AS-39: Financial Instruments: Recognition and Management

Chapter 44     IAS-40/Ind AS-40: Investment Property

Ind-AS and their PRACTICAL APPLICABILITY

Appendix 1    Income Computation and Disclosure Standards

Appendix 2    Ind AS Transition Facilitation Group (ITFG) Clarifications

1.   Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 1

2.   Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 2

3.   Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 3

4.   Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 4

5.   Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 5

6.   Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 6

7.   Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 7

 

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