Ind-AS and their Practical Applicability

About 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

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