Beginners Guide To Ind-AS & IFRS

I am pleased to present before the readers the second edition of the book on “Beginner’s Guide to Ind AS and IFRS with Practical Illustrations”.

The present book is equipped with following features:

1. Major Ind AS discussed in teach yourself manner;

2. Comparison of Ind AS with IFRS and AS;

3. Illustrations discussed in two separate chapters covering basic level for having working knowledge and comprehensive level for having application knowledge;

4. Roadmap to Ind AS implementation

1. IFRS and Ind AS: An Overview

2 IAS 1: Presentation of Financial Statements

3 IAS 2: Inventories

4 IAS 7: Statement of Cash Flows

5 IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors

6 IAS 10: Events after the Reporting Period

7 IAS 11: Construction Contracts

8 IAS 12: Income Taxes

9 IAS 16: Property, Plant and Equipment

10 IAS 17: Leases

11 IAS 18: Revenue Recognition

12 IAS 19: Employee Benefits

13 IAS 20: Accounting for Government Grants and Disclosure of Government Assistance

14 IAS 21: The Effects of Changes in Foreign Exchange Rates

15 IAS 23: Borrowing Costs

16 IAS 24: Related Party Disclosures

17 IAS 27: Consolidated and Separate Financial Statements

18 IAS 28: Investments in Associates

19 IAS 29: Financial Reporting in Hyperinflationary Economics

20 IAS 33: Earnings Per Share

21 IAS 34: Interim Financial Reporting

22 IAS 36: Impairment of Assets

23 IAS 37: Provisions, Contingent Liabilities and Contingent Assets

24 IAS 38: Intangible Assets

25 IAS 40: Investment Property

26 IAS 41: Agriculture

27 Ind AS 101 (IFRS 1): First-Time Adoption of International Financial Reporting Standards

28 Ind AS 102 (IFRS 2): Share Based Payment

29 Ind AS 103 (IFRS 3): Business Combinations

30 Ind AS 108 (IFRS 8): Operating Segments

31 Ind AS 109 (IFRS 9): Financial Instruments

32 Ind AS 110 (IFRS 10): Consolidated Financial Statements

33 Ind AS 111 (IFRS 11): Joint Arrangements

34 Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities

35 Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities

36 Indian GAAP, IFRS and Ind-AS — A Comparative Analysis

37 Basic Illustrations on Significant Ind AS

38 Comprehensive Practical Questions on Ind AS