CONTENTS 1.1 I Γ* IREFERENCERChapter 1Chapter 2Chapter 3lbe Roadmap for Implementatioh ofind ASOverview ofind AS”i R-lKey difterences between Ind AS and IFRSGSR daled 16 Feb 2015: The Companies (Indian AccountingΓ* R-3R-124Standards) Rules, 2015″ 1Ind AS 101 First-time Adoption ofindian Accounting Standards 392Ind AS 102 Share-based Payment 1t20Iud AS 103 Business CombinationsIud AS 104 Insurance Contracts, .Iud AS 105 Non-current Assets Held for Sale and DiscontinuedOperations 502I ud AS 106 Exploration for and Evaluation of MineralResourcesIud AS 107 Financial Instruments: DisclosuresIud AS 108 Operating SegmentsIud AS 109 Operating SegmentsInd AS 110 Consolidated Financial StatementsIud AS 111 Joint ArrangementsInd AS 112 Disclosure ofinterests in Other EntitiesInd AS 113 Fair Value MeasurementIud AS 114 Regulatory Deferral AccountsIud AS 115 Revenue from Contracts with CustomersIud AS I Presentation of Financial StatementsInd AS 2 InventoriesInd AS 7 Statement of Cash FlowsInd AS 8 Accounting Policies, Changes In AccountingEstimates and errorsInd AS 10 Events after the Reporting PeriodInd AS 12 Income Taxes5i;hid AS 16 Ptbpert)(, Rlan~ .and Equipment)Irtl1AS17 LeasesIbd AS 19 Employee BenefitsInd AS.J.Dl nu, Al:Cowntihg lforNowernment Grants and Disclosureof Government Assistance lnd ASc21┬╖,h. TheE ffects of Changes in Foreign Exchange Rates Ind AS 23 Borrowing Costs Ind AS 24 Related Party Disclosures Ind AS 27 Separate Financial StatementsInd AS 28 Investmentsf in Associates and Joint Ventureslnd AS 29 Financial Reporting In HyperinflationaryEconomiesInd AS 32 Financial Instruments: PresentationInd AS 33 Earnings per ShareInd AS 34 Interim Financial ReportingInd AS 36 Impairment of AssetsInd AS 37 Provisions, Contingent Liabilities and Contingent ,AssetsInd AS 38 Intangible AssetsInd AS 40 Investment PropertyInd AS 41 AgricultureABOUT THE AUTHORAkshat Kedia is a Chartered Accountantworking in one of the large auditing firms inIndia in the Department of ProfessionalPractice (DPP). Prior to joining the firm, he wasassociated with Jubilant Life Sciences Ltd. inthe department ‘Accounting Centre forExcellence’ under Vice President (Finance). Hehas performed extensive work on technicalmatters involving Indian GAAP, Ind AS, !FRS, corporate law,auditing and other related matters.
Bharat Companies ( Indian Accounting Standards ) Rules 2015 ( IND AS ) With Refrencer By Akshat Kedia Edition : 2015
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