Ind-AS and their PRACTICAL APPLICABILITY
Note : About Ind-AS and their PRACTICAL APPLICABILITY. Overview of Indian Accounting Standards (Ind ASs) vis-à-vis The Companies Act, 1956/2013
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Chapter No | Chapter name |
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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 |
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