Practical Guide to Ind AS & IFRS
DIVISION I
Chapter 1 IFRS and Ind AS: An Overview
Chapter 2 Indian GAAP, IFRS and Ind-AS — A Comparative Analysis
Chapter 3 Gist of Ind-AS
DIVISION II
Chapter 4 Ind AS 1 (IAS 1): Presentation of Financial Statements
Chapter 5 Ind AS 2 (IAS 2): Inventories
Chapter 6 Ind AS 7 (IAS 7): Statement of Cash Flows
Chapter 7 Ind AS 8 (IAS 8): Accounting Policies, Changes in Accounting Estimates and Errors
Chapter 8 Ind AS 10 (IAS 10): Events after the Reporting Period
Chapter 9 Ind AS 11 (IAS 11): Construction Contracts
Chapter 10 Service Concession Arrangements — Illustrative Commentary
Chapter 11 Ind AS 12 (IAS 12): Income Taxes
Chapter 11.1 Ind AS Accounting for foregoing MAT Credit pursuant to Section 115BAA
Chapter 12 Ind AS 16 (IAS 16): Property, Plant and Equipment
Chapter 13 Ind AS 17 (IAS 17): Leases
Chapter 14 Ind AS 18 (IAS 18): Revenue
Chapter 15 Ind AS 19 (IAS 19): Employee Benefits
Chapter 16 Ind AS 20 (IAS 20): Government Grants & Government Assistance
Chapter 17 Ind AS 21 (IAS 21): The Effects of Changes in
Foreign Exchange Rates
Chapter 18 Ind AS 23 (IAS 23): Borrowing Costs
Chapter 19 Ind AS 24 (IAS 24): Related Parties
Chapter 20 Ind AS 27 (IAS 27): Separate Financial Statements
Chapter 21 Ind AS 28 (IAS 28): Investments in Associates and Joint Ventures
Chapter 22 Ind AS 29 (IAS 29): Financial Reporting in Hyperinflationary Economics
Chapter 23 Ind AS 31 (IAS 31): Interests in Joint Ventures
Chapter 24 Ind AS 32 (IAS 32): Financial Instruments: Presentation
Chapter 25 Ind AS 33 (IAS 33): Earnings Per Share
Chapter 26 Ind AS 34 (IAS 34): Interim Financial Reporting
Chapter 27 Ind AS 36 (IAS 36): Impairment of Assets
Chapter 28 Ind AS 37 (IAS 37): Provisions, Contingent Liabilities and Contingent Assets
Chapter 29 Ind AS 38 (IAS 38): Intangible Assets
Chapter 30 Ind AS 39 (IAS 39): Financial Instruments:
Recognition and Measurement
Chapter 31 Ind AS 40 (IAS 40): Investment Property
Chapter 32 Ind AS 41 (IAS 41): Agriculture
Chapter 33 Ind AS 101 (IFRS 1): First Time Adoption of Indian Accounting Standards
Chapter 34 Ind AS 102 (IFRS 2): Share Based Payments
Chapter 35 Ind AS 103 (IFRS 3): Business Combinations
Chapter 36 Ind AS 104 (IFRS 4): Insurance Contracts
Chapter 37 Ind AS 105 (IFRS 5): Non-Current Assets held for Sale and Discontinued Operations
Chapter 38 Ind AS 106 (IFRS 6): Exploration and Evaluation of Mineral Resources
Chapter 39 Ind AS 107 (IFRS 7): Financial Instruments: Disclosures
Chapter 40 Ind AS 108 (IFRS 8): Operating Segments
Chapter 41 Ind AS 109 (IFRS 9): Financial Instruments
Chapter 42 Practical Illustrations on Financial Instruments
Chapter 43 Ind AS 110 (IFRS 10): Consolidated Financial Statements
Chapter 44 Ind AS 111 (IFRS 11): Joint Arrangements
Chapter 45 Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities
Chapter 46 Ind AS 113 (IFRS 13): Fair Value Measurement
Chapter 47 Ind AS 114 (IFRS 14): Regulatory Deferral Accounts
Chapter 48 Ind AS 115 (IFRS 15): Revenue from Contracts with Customers
Chapter 49 Ind AS 116 (IFRS 16): Leases
DIVISION III
Chapter 50 Format of Financial Statements for Companies required to comply with Ind-AS under Companies Act, 2013 — Division II of Schedule III
Practical Guide to Ind AS & IFRS
DIVISION IV
Chapter 51 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 1
Chapter 52 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 2
Chapter 53 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 3
Chapter 54 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 4
Chapter 55 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 5
Chapter 56 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 6
Chapter 57 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 7
Chapter 58 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 8
Chapter 59 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 9
Chapter 60 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 10
Chapter 61 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 11
Chapter 62 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 12
Chapter 63 Summary of Opinions from ITFG Bulletins
Chapter 64 FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting Standards
DIVISION V
Chapter 65 Basic Illustrations on Significant Ind AS
Chapter 66 Comprehensive Practical Illustrations on Ind AS
DIVISION VI
Chapter 67 COVID 19 Impact Analysis and Decision Making Questionnaire under Ind AS
Chapter 68 Sample Disclosure in Notes on Accounts
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