Practical Guide to Ind AS & IFRS 2020 by CA. Kamal Garg

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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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