PRACTICAL GUIDE TO IND-AS & IFRS BY Kamal Garg

About Practical Guide to Ind AS & IFRS DIVISION I Chapter 1          Ind AS and IFRS: An Overview Chapter 2          Gist of Ind-AS DIVISION II Chapter 3          Ind AS 1 (IAS 1): Presentation of Financial Statements Chapter 4          Ind AS 2 (IAS 2): Inventories Chapter 5          Ind AS 7 (IAS 7): Statement of Cash Flows Chapter 6          Ind AS 8 (IAS 8): Accounting Policies, Changes in Accounting Estimates and Errors Chapter 7          Ind AS 10 (IAS 10): Events after the Reporting Period Chapter 8          Ind AS 11 (IAS 11): Construction Contracts Chapter 9          Service Concession Arrangements — Illustrative Commentary Chapter 10        Ind AS 12 (IAS 12): Income Taxes Chapter 10.1     Ind AS Accounting for Foregoing MAT Credit Pursuant to Section 115BAA Chapter 11        Ind AS 16 (IAS 16): Property, Plant and Equipment Chapter 12        Ind AS 17 (IAS 17): Leases Chapter 13        Ind AS 18 (IAS 18): Revenue Chapter 14        Ind AS 19 (IAS 19): Employee Benefits Chapter 15        Ind AS 20 (IAS 20): Government Grants & Government Assistance Chapter 16        Ind AS 21 (IAS 21): The Effects of Changes in Foreign Exchange Rates Chapter 17        Ind AS 23 (IAS 23): Borrowing Costs Chapter 18        Ind AS 24 (IAS 24): Related Parties Chapter 19        Ind AS 27 (IAS 27): Separate Financial Statements Chapter 20        Ind AS 28 (IAS 28): Investments in Associates and Joint Ventures Chapter 21        Ind AS 29 (IAS 29): Financial Reporting in Hyperinflationary Economics Chapter 22        Ind AS 31 (IAS 31): Interests in Joint Ventures Chapter 23        Ind AS 32 (IAS 32): Financial Instruments: Presentation Chapter 24        Ind AS 33 (IAS 33): Earnings Per Share Chapter 25        Ind AS 34 (IAS 34): Interim Financial Reporting Chapter 26        Ind AS 36 (IAS 36): Impairment of Assets Chapter 27        Ind AS 37 (IAS 37): Provisions, Contingent Liabilities and Contingent Assets Chapter 28        Ind AS 38 (IAS 38): Intangible Assets Chapter 29        Ind AS 39 (IAS 39): Financial Instruments: Recognition and Measurement Chapter 30        Ind AS 40 (IAS 40): Investment Property Chapter 31        Ind AS 41 (IAS 41): Agriculture Chapter 32        Ind AS 101 (IFRS 1): First Time Adoption of Indian Accounting Standards Chapter 33        Implementation Guidance on various aspects of Ind AS 101 Chapter 34        Practice Pointer Case Studies on First Time Adoption of Ind AS Chapter 35        Ind AS 102 (IFRS 2): Share Based Payments Chapter 36        Implementation Guidance on various aspects of Ind AS 102 Chapter 37        Ind AS 103 (IFRS 3): Business Combinations Chapter 38        Ind AS 104 (IFRS 4): Insurance Contracts Chapter 39        Ind AS 105 (IFRS 5): Non-Current Assets held for Sale and Discontinued Operations Chapter 40        Ind AS 106 (IFRS 6): Exploration and Evaluation of Mineral Resources Chapter 41        Ind AS 107 (IFRS 7): Financial Instruments: Disclosures Chapter 42        Ind AS 108 (IFRS 8): Operating Segments Chapter 43        Ind AS 109 (IFRS 9): Financial Instruments Chapter 44        Practical Illustrations on Financial Instruments Chapter 45        Ind AS 110 (IFRS 10): Consolidated Financial Statements Chapter 46        Ind AS 111 (IFRS 11): Joint Arrangements Chapter 47        Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities Chapter 48        Ind AS 113 (IFRS 13): Fair Value Measurement Chapter 49        Ind AS 114 (IFRS 14): Regulatory Deferral Accounts Chapter 50        Ind AS 115 (IFRS 15): Revenue from Contracts with Customers Chapter 51        Ind AS 116 (IFRS 16): Leases Chapter 52        Financial Reporting Considerations for IBOR Reforms DIVISION III Chapter 53        Chapter 49B: Ind AS 117 (IFRS 17) – Insurance Contracts DIVISION IV Chapter 54        Format of Financial Statements for Companies (Other than NBFCs) required to comply with Ind-AS under Companies Act, 2013 — Division II of Schedule III Chapter 55        Commonly Observed Non-compliances in Ind AS Financial Statements DIVISION V Chapter 56        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 1 Chapter 57        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 2 Chapter 58        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 3 Chapter 59        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 4 Chapter 60        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 5 Chapter 61        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 6 Chapter 62        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 7 Chapter 63        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 8 Chapter 64        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 9 Chapter 65        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 10 Chapter 66        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 11 Chapter 67        Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 12 Chapter 68        Summary of Opinions from ITFG Bulletins Chapter 69        FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting Standards DIVISION VI Chapter 70        Basic Illustrations on Significant Ind AS Chapter 71        Comprehensive Practical Questions on Ind AS