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Bharat Law House Pvt Ltd Practical Guide To Ind As & Ifrs 2023 by Kamal Garg
Comprehensive Comparison of Indian GAAp, Ind AS and IFRSMore than 1000 Illustrations for meticulous understandingRoadmap for implementing Ind AS by BanksDetailed Guidance on Revised Consolidation Requirements with specific reference to definition of ControlComprehensive illustrations on Financial InstrumentsAccounting for Financial GuaranteesContentsDIVISION IChapter 1 IFRS and Ind AS: An OverviewChapter 2 Indian GAAP, IFRS and Ind-AS — A Comparative AnalysisChapter 3 Gist of Ind-ASDIVISION IIChapter 4 Ind AS 1 (IAS 1): Presentation of Financial StatementsChapter 5 Ind AS 2 (IAS 2): InventoriesChapter 6 Ind AS 7 (IAS 7): Statement of Cash FlowsChapter 7 Ind AS 8 (IAS 8): Accounting Policies, Changes in Accounting Estimates and ErrorsChapter 8 Ind AS 10 (IAS 10): Events after the Reporting PeriodChapter 9 Ind AS 11 (IAS 11): Construction ContractsChapter 10 Service Concession Arrangements — Illustrative CommentaryChapter 11 Ind AS 12 (IAS 12): Income TaxesChapter 11.1 Ind AS Accounting for foregoing MAT Credit pursuant to Section 115BAAChapter 12 Ind AS 16 (IAS 16): Property, Plant and EquipmentChapter 13 Ind AS 17 (IAS 17): LeasesChapter 14 Ind AS 18 (IAS 18): RevenueChapter 15 Ind AS 19 (IAS 19): Employee BenefitsChapter 16 Ind AS 20 (IAS 20): Government Grants & Government AssistanceChapter 17 Ind AS 21 (IAS 21): The Effects of Changes inForeign Exchange RatesChapter 18 Ind AS 23 (IAS 23): Borrowing CostsChapter 19 Ind AS 24 (IAS 24): Related PartiesChapter 20 Ind AS 27 (IAS 27): Separate Financial StatementsChapter 21 Ind AS 28 (IAS 28): Investments in Associates and Joint VenturesChapter 22 Ind AS 29 (IAS 29): Financial Reporting in Hyperinflationary EconomicsChapter 23 Ind AS 31 (IAS 31): Interests in Joint VenturesChapter 24 Ind AS 32 (IAS 32): Financial Instruments: PresentationChapter 25 Ind AS 33 (IAS 33): Earnings Per ShareChapter 26 Ind AS 34 (IAS 34): Interim Financial ReportingChapter 27 Ind AS 36 (IAS 36): Impairment of AssetsChapter 28 Ind AS 37 (IAS 37): Provisions, Contingent Liabilities and Contingent AssetsChapter 29 Ind AS 38 (IAS 38): Intangible AssetsChapter 30 Ind AS 39 (IAS 39): Financial Instruments:Recognition and MeasurementChapter 31 Ind AS 40 (IAS 40): Investment PropertyChapter 32 Ind AS 41 (IAS 41): AgricultureChapter 33 Ind AS 101 (IFRS 1): First Time Adoption of Indian Accounting StandardsChapter 34 Ind AS 102 (IFRS 2): Share Based PaymentsChapter 35 Ind AS 103 (IFRS 3): Business CombinationsChapter 36 Ind AS 104 (IFRS 4): Insurance ContractsChapter 37 Ind AS 105 (IFRS 5): Non-Current Assets held for Sale and Discontinued OperationsChapter 38 Ind AS 106 (IFRS 6): Exploration and Evaluation of Mineral ResourcesChapter 39 Ind AS 107 (IFRS 7): Financial Instruments: DisclosuresChapter 40 Ind AS 108 (IFRS 8): Operating SegmentsChapter 41 Ind AS 109 (IFRS 9): Financial InstrumentsChapter 42 Practical Illustrations on Financial InstrumentsChapter 43 Ind AS 110 (IFRS 10): Consolidated Financial StatementsChapter 44 Ind AS 111 (IFRS 11): Joint ArrangementsChapter 45 Ind AS 112 (IFRS 12): Disclosure of Interests in Other EntitiesChapter 46 Ind AS 113 (IFRS 13): Fair Value MeasurementChapter 47 Ind AS 114 (IFRS 14): Regulatory Deferral AccountsChapter 48 Ind AS 115 (IFRS 15): Revenue from Contracts with CustomersChapter 49 Ind AS 116 (IFRS 16): LeasesDIVISION IIIChapter 50 Format of Financial Statements for Companies required to comply with Ind-AS under Companies Act, 2013 — Division II of Schedule IIIDIVISION IVChapter 51 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 1Chapter 52 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 2Chapter 53 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 3Chapter 54 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 4Chapter 55 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 5Chapter 56 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 6Chapter 57 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 7Chapter 58 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 8Chapter 59 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 9Chapter 60 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 10Chapter 61 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 11Chapter 62 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 12Chapter 63 Summary of Opinions from ITFG BulletinsChapter 64 FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting StandardsDIVISION VChapter 65 Basic Illustrations on Significant Ind ASChapter 66 Comprehensive Practical Illustrations on Ind ASDIVISION VIChapter 67 COVID 19 Impact Analysis and Decision Making Questionnaire under Ind ASChapter 68 Sample Disclosure in Notes on AccountsBibliography