VOLUME 1
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 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): Consolidated and Separate Financial Statements
Chapter 21 Ind AS 28 (IAS 28): Investments in Associates
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
Appendix Application Guidance for Ind AS 109
Chapter 42 Practical Illustrations on Financial Instruments
VOLUME 2
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 115 (IFRS 15): Impact on Various Sectors
Chapter 50 Ind AS 115 (IFRS 15): Accounting for Construction and Real Estate
Chapter 51 Ind AS — Comparative Analysis of Amendments pursuant to MCA Notification dated March 30th 2016
Appendix Specimen IFRS Compliant Financial Statements of Indian Corporates
A. Dabur
B. Rolta India Limited
C. Wipro
Division III
Chapter 52 US GAAP and IFRS — Being Bilingual
Chapter 53 First Time Adoption of IFRS
Chapter 54 Revenue Recognition
Chapter 55 Expense Recognition — Share-based Payments
Chapter 56 Expense Recognition — Employee Benefits
Chapter 57 Non-Financial Assets
Chapter 58 Assets — Financial Assets
Chapter 59 Liabilities — Taxes
Chapter 60 Liabilities — Others
Chapter 61 Financial Liabilities and Equity
Chapter 62 Derivatives and Hedging
Chapter 63 Consolidation
Chapter 64 Business Combinations
Chapter 65 Other Accounting and Reporting Topics
Appendix Pfizer Financial Report under US GAAP
Division IV
Chapter 66 The Sarbanes-Oxley Act of 2002 — A Primer
Division V
Chapter 67 Format of Financial Statements for Companies required to comply with Ind-AS under Companies Act, 2013 — Amendment In Schedule III
Chapter 68 Ind AS Financials Format a comparison with AS Financials Format
Chapter 69 IRDA outlines roadmap on Applicability of Ind-AS in insurance sector; exempts certain Standards
Chapter 70 Companies (Indian Accounting Standards) (Amendment) Rules, 2016
Chapter 71 Companies (Removal of Difficulties) First Order, 2016
Chapter 72 Companies (Removal of Difficulties) Second Order, 2016
Chapter 73 Applicability of Indian Accounting Standards to Disclosure in Offer Documents under SEBI (ICDR) Regulations, 2009
Chapter 74 Financial Results and Annual Report under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Division VI
Chapter 75 Implementation of Indian Accounting Standards (Ind AS) by Banks
Appendix RBI Report on Ind AS Implementation
Chapter 76 Revised Formats for Financial Results and Implementation of Ind-AS by Listed Entities
Chapter 77 Revised Formats for Financial Results and Implementation of Ind AS by listed entities which have listed their debt securities and/or non-cumulative redeemable preference shares
Chapter 78 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 1
Chapter 79 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 2
Chapter 80 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 3
Chapter 81 FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting Standards
Chapter 82 Guidance Note on Accounting for Real Estate Transactions (for entities to whom Ind AS is applicable)
SUBJECT INDEX
