Bharat Practical Guide to Ind-AS & IFRS By Kamal Garg Edition 2024

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 11.1      Ind AS Accounting for foregoing MAT Credit pursuant to Section 115BAA

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): Separate Financial Statements

Chapter 21         Ind AS 28 (IAS 28): Investments in Associates and Joint Ventures

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

Chapter 42         Practical Illustrations on Financial Instruments

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 116 (IFRS 16): Leases

DIVISION III

Chapter 50         Format of Financial Statements for Companies required to comply with Ind-AS under Companies Act, 2013 — Division II of Schedule III

DIVISION IV

Chapter 51         Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 1

Chapter 52         Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 2

Chapter 53         Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 3

Chapter 54         Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 4

Chapter 55         Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 5

Chapter 56         Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 6

Chapter 57         Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 7

Chapter 58         Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 8

Chapter 59         Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 9

Chapter 60         Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 10

Chapter 61         Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 11

Chapter 62         Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 12

Chapter 63         Summary of Opinions from ITFG Bulletins

Chapter 64         FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting Standards

DIVISION V

Chapter 65         Basic Illustrations on Significant Ind AS

Chapter 66         Comprehensive Practical Illustrations on Ind AS

DIVISION VI

Chapter 67         COVID 19 Impact Analysis and Decision Making Questionnaire under Ind AS

Chapter 68         Sample Disclosure in Notes on Accounts

Bibliography