Highlights

Contents

Volume – 1

1. Introduction to IND AS & Schedule III

2. Conceptual Framework for Financial Reporting under IND AS

3. IND AS 1 – Presentation of Financial Statements

4. IND AS 2 – Inventories

5. IND AS 7 – Statement of Cash Flow

6. IND AS 8 – Accounting Policies, Changes in Accounting Estimates & Errors

7. IND AS 10 – Events After the Reporting Period

8. IND AS 12 – Income Taxes

9. IND AS 16 – Property, Plant & Equipment

10. IND AS 19 – Employee Benefits

11. IND AS 20 – Accounting for Government Grants & Disclosure of Government Assistance

12. IND AS 21 – The Effects of Changes in Foreign Exchange Rates

13. IND AS 23 – Borrowing Costs

14. IND AS 24 – Related Party Disclosures

15. IND AS 33 – Earnings Per Share

16. IND AS 34 – Interim Financial Reporting

17. IND AS 36 – Impairment of Assets

18. IND AS 37 – Provisions, Contingent Liabilities & Contingent Assets

19. IND AS 38 – Intangible Assets

20. IND AS 40 – Investment Property

21.IND AS 41 – Agriculture

22. IND AS 101 – First Time Adoption of IND AS

23. IND AS 105 – Non-Current Asset Held for Sale & Discontinued Operation

24. IND AS 108 – Operating Segments

25. IND AS 113 – Fair Value Measurement

Volume – 2

26. IND AS 115 – Revenue from Contracts with Customers

27. IND AS 116 – Leases

28. IND AS 102 – Share Based Payments

29. IND AS 103 – Business Combination

30. IND AS 110 – Consolidated Financial Statement

31. IND AS 27 – Separate Financial Statements

32. IND AS 112 – Disclosure of Interests in Other Entities

33. IND AS 111 – Joint Arrangements

34. IND AS 28 – Investments in Associates & Joint Venture

35. IND AS 32, 107, 109 – Financial Instruments

36. Professional & Ethical Duty of A Chartered Accountant

37. Accounting & Technology