IND AS — A READY RECKONER

About IND AS – A READY RECKONER

Chapter 1 Road Map to Ind AS — An Introduction

Chapter 2 Companies (Indian Accounting Standards) Amendment Rules, 2021 [MCA Notification dated 18th June, 2021]

Chapter 3 Ind AS 1: Presentation of Financial Statements

Chapter 4 Ind AS 2: Inventories

Chapter 5 Ind AS 7: Statement of Cash Flows

Chapter 6 Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors

Chapter 7 Ind AS 10: Events after the Reporting Period

Chapter 8 Ind AS 12: Income Taxes

Chapter 9 Ind AS 16: Property, Plant and Equipment

Chapter 10 Ind AS 17: Leases

Chapter 11 Ind AS 19: Employee Benefits

Chapter 12 Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance

Chapter 13 Ind AS 21: The Effects of Changes in Foreign Exchange Rates

Chapter 14 Ind AS 23: Borrowing Costs

Chapter 15 Ind AS 24: Related Party Disclosures

Chapter 16 Ind AS 27: Separate Financial Statements

Chapter 17 Ind AS 28: Investments in Associates and Joint Ventures

Chapter 18 Ind AS 29: Financial Reporting in Hyperinflationary Economies

Chapter 19 Ind AS 32: Financial Instruments – Presentation

Chapter 20 Ind AS 33: Earnings Per Share

Chapter 21 Ind AS 34: Interim Financial Reporting

Chapter 22 Ind AS 36: Impairment of Assets

Chapter 23 Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets

Chapter 24 Ind AS 38: Intangible Assets

Chapter 25 Ind AS 40: Investment Property

Chapter 26 Ind AS 41: Agriculture

Chapter 27 Ind AS 101: First-Time Adoption of Indian Accounting Standards

Chapter 28 Ind AS 102: Share-Based Payment

Chapter 29 Ind AS 103: Business Combinations

Chapter 30 Ind AS 104: Insurance Contracts

Chapter 31 Ind AS 105: Non-Current Assets Held for Sale and Discontinued Operations

Chapter 32 Ind AS 106: Exploration for and Evaluation of Mineral Resources

Chapter 33 Ind AS 107: Financial Instruments: Disclosures

Chapter 34 Ind AS 108: Operating Segments

Chapter 35 Ind AS 109: Financial Instruments

Chapter 36 Ind AS 110: Consolidated Financial Statements

Chapter 37 Ind AS 111: Joint Arrangements

Chapter 38 Ind AS 112: Disclosures of Interests in Other Entities

Chapter 39 Ind AS 113: Fair Value Measurement

Chapter 40 Ind AS 114: Regulatory Deferral Accounts

Chapter 41 Ind AS 115: Revenue from Contracts with Customers

Chapter 42 Ind AS 116: Leases

Chapter 43 Schedule III (2021 Amendments)

Chapter 44 AS, IFRS and Ind AS — A Comparative Analysis

Chapter 45 Basic Illustrations on Significant Ind AS

Chapter 46 Comprehensive Practical Illustrations on Ind AS

Chapter 47 Summary of Opinions from ITFG Bulletins

Chapter 48 MAT Levy on Ind AS Compliant Companies

Appendix Ind AS Applicability and Obligations — Rules as notified by MCA