Chapter 1 Road Map to Ind AS — An Introduction
Chapter 2 Companies (Indian Accounting Standards) Amendment Rules, 2021 [MCA Notification dated 18th June, 2021]
Chapter 3 Ind AS 1: Presentation of Financial Statements
Chapter 4 Ind AS 2: Inventories
Chapter 5 Ind AS 7: Statement of Cash Flows
Chapter 6 Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors
Chapter 7 Ind AS 10: Events after the Reporting Period
Chapter 8 Ind AS 12: Income Taxes
Chapter 9 Ind AS 16: Property, Plant and Equipment
Chapter 10 Ind AS 17: Leases
Chapter 11 Ind AS 19: Employee Benefits
Chapter 12 Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance
Chapter 13 Ind AS 21: The Effects of Changes in Foreign Exchange Rates
Chapter 14 Ind AS 23: Borrowing Costs
Chapter 15 Ind AS 24: Related Party Disclosures
Chapter 16 Ind AS 27: Separate Financial Statements
Chapter 17 Ind AS 28: Investments in Associates and Joint Ventures
Chapter 18 Ind AS 29: Financial Reporting in Hyperinflationary Economies
Chapter 19 Ind AS 32: Financial Instruments - Presentation
Chapter 20 Ind AS 33: Earnings Per Share
Chapter 21 Ind AS 34: Interim Financial Reporting
Chapter 22 Ind AS 36: Impairment of Assets
Chapter 23 Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets
Chapter 24 Ind AS 38: Intangible Assets
Chapter 25 Ind AS 40: Investment Property
Chapter 26 Ind AS 41: Agriculture
Chapter 27 Ind AS 101: First-Time Adoption of Indian Accounting Standards
Chapter 28 Ind AS 102: Share-Based Payment
Chapter 29 Ind AS 103: Business Combinations
Chapter 30 Ind AS 104: Insurance Contracts
Chapter 31 Ind AS 105: Non-Current Assets Held for Sale and Discontinued Operations
Chapter 32 Ind AS 106: Exploration for and Evaluation of Mineral Resources
Chapter 33 Ind AS 107: Financial Instruments: Disclosures
Chapter 34 Ind AS 108: Operating Segments
Chapter 35 Ind AS 109: Financial Instruments
Chapter 36 Ind AS 110: Consolidated Financial Statements
Chapter 37 Ind AS 111: Joint Arrangements
Chapter 38 Ind AS 112: Disclosures of Interests in Other Entities
Chapter 39 Ind AS 113: Fair Value Measurement
Chapter 40 Ind AS 114: Regulatory Deferral Accounts
Chapter 41 Ind AS 115: Revenue from Contracts with Customers
Chapter 42 Ind AS 116: Leases
Chapter 43 Schedule III (2021 Amendments)
Chapter 44 AS, IFRS and Ind AS — A Comparative Analysis
Chapter 45 Basic Illustrations on Significant Ind AS
Chapter 46 Comprehensive Practical Illustrations on Ind AS
Chapter 47 Summary of Opinions from ITFG Bulletins
Chapter 48 MAT Levy on Ind AS Compliant Companies
Appendix Ind AS Applicability and Obligations — Rules as notified by MCA
