Professional Guide to Ind AS, 2017 By Ca G Sekar Fca & Ca B Saravana Prasath Fca

Professional Guide to Ind AS

Detailed coverage of All Notified Indian Accounting Standards

First of its kind to classify Accounting Standards on Conceptual basis

Highly useful for both Practicing Professionals and Corporate entities for Compliance of Ind AS

Unique Key Features

Complete Coverage of all 40 Ind AS till date, along with ICAI’s Framework for Ind AS,

6 – Segment Classification of Ind AS, based on relationships between items,

Chapter Arrangement into various Sections / Parts, for smooth flow of discussion,

Concept Illustrations in appropriate places, to explain the principles and their application,

Use of Diagrams & Flow Charts for explaining the principles.

Coverage of all Application Guidance as enshrined in Ind As.

Professional Guide to Ind AS

Table of Contents

S.No.                 Particulars

Part A – General / Financial Statements
1.                     Conceptual Framework for Ind AS
2.                     Ind AS 101 – First Time Adoption of Ind AS
3.                     Ind AS 1 – Presentation of Financial Statements
4.                     Ind AS 7 – Statement of Cash Flows

5.                     Ind AS 8 – Accounting Policies, Changes in Accounting Estimates & Errors
6.                     Ind AS 10 – Events after the Reporting Period
7.                     Ind AS 113 – Fair Value Measurement
Part B – Assets / Liabilities

8.                     Ind AS 2 – Inventories
9.                     Ind AS 16 – Property, Plant and Equipment
10.                   Ind AS 17 – Leases
11.                   Ind AS 38 – Intangible Assets
12.                   Ind AS 40 – Investment Property
13.                   Ind AS 36 – Impairment of Assets
14.                   Ind AS 105 – Non Current Assets held for Sale & Discontinued Operations
15.                   Ind AS 106 – Exploration for and Evaluation of Mineral Resources
16.                   Ind AS 20 – Accounting for Govt Grants and Disclosure of Govt Assistance
17.                   Ind AS 114 – Regulatory Deferral Accounts
Part C – Income / Expense
18.                  Ind AS 18 – Revenue
19.                  Ind AS 19 – Employee Benefits
20.                  Ind AS 102 – Share Based Payment
21.                  Ind AS 23 – Borrowing Costs

22.                  Ind AS 11 – Construction Contracts
23.                  Ind AS 21 – The Effects of Changes in Foreign Exchange Rates
24.                  Ind AS 37 – Provisions, Contingent Liabilities and Contingent Assets
25.                  Ind AS 12 – Income Taxes
Part D – Specific for Corporate Entities
26.                  Ind AS 27 – Separate Financial Statements
27.                  Ind AS 34 – Interim Financial Reporting
28.                  Ind AS 33 – Earnings per Share
29.                  Ind AS 103 – Business Combinations
30.                  Ind AS 110 – Consolidated Financial Statements
31.                  Ind AS 111 – Joint Arrangements
32.                  Ind AS 28 – Investment in Associates and Joint Ventures
33.                  Ind AS 112 – Disclosure of Interests in Other Entities
34.                  Ind AS 104 – Insurance Contracts
Part E – Financial Instruments
35.                  Ind AS 109 – Financial Instruments
36.                  Ind AS 32 – Financial Instruments – Presentation
37.                  Ind AS 107 – Financial Instruments – Disclosures
Part F – Specific Area Ind AS
38.                  Ind AS 24 – Related Party Disclosures
39.                  Ind AS 108 – Operating Segments

40.                  Ind AS 29 – Financial Reporting in Hyperinflationary Economies
41.                  Ind AS 41 – Agriculture

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