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Ind-AS and their PRACTICAL APPLICABILITY

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Tittle:  Ind-AS and their PRACTICAL APPLICABILITY
Author: CA. J.N. TIKKU & CA. EISH TANEJA
Publisher: Bharat Law House Pvt. Ltd.
Edition: 2017 edn.
Year: 2017
ISBN: 978-93-5139-495-2
Pages: 1508
 
About
 
About Ind-AS and their PRACTICAL APPLICABILITY
 
Overview of Indian Accounting Standards (Ind ASs) vis-à-vis The Companies Act, 1956/2013
 
Chapter 1       Overview of Indian Accounting Standards (Ind ASs)
 
Chapter 2       How to Study Indian Accounting Standards?
 
Chapter 3       IFRS-1/Ind AS-101: First-time Adoption of Indian Accounting Standards
 
Chapter 4       IFRS 2/Ind AS-102: Share-based Payment
 
Chapter 5       IFRS 2/Ind AS-103: Business Combinations
 
Chapter 6       IFRS 4/Ind AS-104: Insurance Contracts
 
Chapter 7       IFRS 5/Ind AS-105: Non-current Assets Held for Sale and Discontinued Operations
 
Chapter 8       IFRS 6/Ind AS-106: Exploration for and Evaluation of Mineral Resources
 
Chapter 9       IFRS 7/Ind AS-107: Financial Instruments: Disclosures
 
Chapter 10     IFRS 8/Ind AS-108: Operating Segments
 
Chapter 11     IFRS 9/Ind AS-109: Financial Instruments
 
Chapter 12     IFRS 10/Ind AS-110: Consolidated Financial Statements
 
Chapter 13     IFRS 11/Ind AS-111: Joint Arrangements
 
Chapter 14     IFRS 12/Ind AS-112: Disclosure of Interests in Other Entities
 
Chapter 15     IFRS 13/Ind AS-113: Fair Value Measurement
 
Chapter 16     IFRS 14/Ind AS-114: Regulatory Deferral Accounts
 
Chapter 17     IFRS 15/Ind AS-115: Revenue from Contracts with Customers
 
Chapter 18     IAS-1/Ind AS-1: Presentation of Financial Statements
 
Chapter 19     IAS-2/Ind AS-2: Inventories
 
Chapter 20     IAS-7/Ind AS-7: Statement of Cash Flows
 
Chapter 21     IAS-8/Ind AS-8: Accounting Policies, Changes in Accounting Estimates and Errors
 
Chapter 22     IAS-10/Ind AS-10: Events after the Reporting Period
 
Chapter 23     IAS-11/Ind AS-11: Construction Contracts
 
Chapter 24     IAS-12/Ind AS-12: Income Taxes
 
Chapter 25     IAS-16/Ind AS-16: Property, Plant and Equipment
 
Chapter 26     IAS-17/Ind AS-17: Leases
 
Chapter 27     AS-9/Ind AS-18: Revenue
 
Chapter 28     IAS-19/Ind As-19: Employee Benefits
 
Chapter 29     IAS-20/Ind AS-20: Accounting for Government Grants and Disclosure of Government Assistance
 
Chapter 30     IAS-21/Ind AS-21: The Effects of Changes in Foreign Exchange Rates
 
Chapter 31     IAS-23/Ind AS-23: Borrowing Costs
 
Chapter 32     IAS-24/Ind AS-24: Related Party Disclosures
 
Chapter 33     IAS-27/Ind AS-27: Separate Financial Statements
 
Chapter 34     IAS-28/Ind AS-28: Investments in Associates and Joint Ventures
 
Chapter 35     Ind AS-29/No specific Standard in AS: Financial Reporting in Hyperinflationary Economies
 
Chapter 36     AS-27/Ind AS-31: Financial reporting of Interest in Joint Ventures
 
Chapter 37     IAS-32/Ind AS-32: Financial Instruments: Presentation
 
Chapter 38     IAS-33/Ind AS-33: Earnings per Share
 
Chapter 39     IAS-34/Ind AS-34 & AS-25: Interim Financial Reporting
 
Chapter 40     Ind AS 36/AS 28: Impairment of Assets
 
Chapter 41     Ind AS-37: Provisions, Contingent Liabilities and Contingent Assets
 
Chapter 42     IAS-38/Ind AS-38: Intangible Assets
 
Chapter 43     AS-30/Ind AS-39: Financial Instruments: Recognition and Management
 
Chapter 44     IAS-40/Ind AS-40: Investment Property
 
Appendix 1    Income Computation and Disclosure Standards
 
Appendix 2    Ind AS Transition Facilitation Group (ITFG) Clarifications
 
1.   Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 1
 
2.   Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 2
 
3.   Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 3
 
4.   Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 4
 
5.   Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 5
 
6.   Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 6
 
7.   Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 7