Bharat Beginners Guide to Ind-AS & IFRS By Kamal Garg Edition July 2024

Bharat Beginners Guide to Ind-AS & IFRS By Kamal Garg

Bharat Beginners Guide to Ind-AS & IFRS By Kamal Garg

Contents

Chapter 1       Ind AS and IFRS: An Overview

Chapter 2       IAS 1: Presentation of Financial Statements

Chapter 3       IAS 2: Inventories

Chapter 4       IAS 7: Statement of Cash Flows

Chapter 5       IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors

Chapter 6       IAS 10: Events after the Reporting Period

Chapter 7       IAS 12: Income Taxes

Chapter 8       IAS 16: Property, Plant and Equipment

Chapter 9       IAS 19: Employee Benefits

Chapter 10     IAS 20: Accounting for Government Grants and Disclosure of Government Assistance

Chapter 11     IAS 21: The Effects of Changes in Foreign Exchange Rates

Chapter 12     IAS 23: Borrowing Costs

Chapter 13     IAS 24: Related Party Disclosures

Chapter 14     IAS 27: Separate Financial Statements

Chapter 15     IAS 28: Investments in Associates

Chapter 16     IAS 29: Financial Reporting in Hyperinflationary Economics

Chapter 17     IAS 32 — Financial Instruments: Presentation

Chapter 18     IAS 33: Earnings Per Share

Chapter 19     IAS 34: Interim Financial Reporting

Chapter 20     IAS 36: Impairment of Assets

Chapter 21     IAS 37: Provisions, Contingent Liabilities and Contingent Assets

Chapter 22     IAS 38: Intangible Assets

Chapter 23     IAS 40: Investment Property

Chapter 24     IAS 41: Agriculture

Chapter 25     Ind AS 101: First-Time Adoption of Indian accounting standards

Chapter 26     Ind AS 102: Share Based Payment

Chapter 27     Ind AS 103: Business Combinations

Chapter 28     Ind AS 104: Insurance Contracts

Chapter 29     Ind AS 105: Non-current Assets held for Sale and Discontinued Operations

Chapter 30     Ind AS 106: Exploration for and Evaluation of Mineral Resources

Chapter 31     Ind AS 107: Financial Instruments: Disclosures

Chapter 32     Ind AS 108: Operating Segments

Chapter 33     Ind AS 109: Financial Instruments

Chapter 34     Ind AS 110: Consolidated Financial Statements

Chapter 35     Ind AS 111: Joint Arrangements

Chapter 36     Ind AS 112: Disclosure of Interests in Other Entities

Chapter 37     Ind AS 113: Fair Value Measurement

Chapter 38     Ind AS 114: Regulatory Deferral Accounts

Chapter 39     Ind AS 115: Revenue from Contracts with Customers

Chapter 40     Ind AS 116: Leases

Chapter 41     Basic Illustrations on Significant Ind AS

Chapter 42     Comprehensive Practical Questions on Ind AS