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Bharat Beginner’s Guide to Ind-AS & IFRS by CA. KAMAL GARG Edition 2016

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CONTENT

Chapter 1        IFRS and Ind AS: An Overview

Chapter 2        IAS 1: Presentation of Financial Statements

Chapter 3        IAS 2: Inventories

Chapter 4        IAS 7: Statement of Cash Flows

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

Chapter 6        IAS 10: Events after the Reporting Period

Chapter 7        IAS 11: Construction Contracts

Chapter 8        IAS 12: Income Taxes

Chapter 9        IAS 14: Segment Reporting

Chapter 10      IAS 16: Property, Plant and Equipment

Chapter 11      IAS 17: Leases

Chapter 12      IAS 18: Revenue Recognition

Chapter 13      IAS 19: Employee Benefits

Chapter 14      IAS 20: Accounting for Government Grants and Disclosure of Government Assistance

Chapter 15      IAS 21: The Effects of Changes in Foreign Exchange Rates

Chapter 16      IAS 23: Borrowing Costs

Chapter 17      IAS 24: Related Party Disclosures

Chapter 18      IAS 26: Accounting and Reporting by Retirement Benefit Plans

Chapter 19      IAS 27: Consolidated and Separate Financial Statements

Chapter 20      IAS 28: Investments in Associates

Chapter 21      IAS 29: Financial Reporting in Hyperinflationary Economics

Chapter 22      IAS 31: Interests in Joint Ventures

Chapter 23      IAS 33: Earnings Per Share

Chapter 24      IAS 34: Interim Financial Reporting

Chapter 25      IAS 36: Impairment of Assets

Chapter 26      IAS 37: Provisions, Contingent Liabilities and Contingent Assets

Chapter 27      IAS 38: Intangible Assets

Chapter 28      IAS 39: Financial Instruments: Recognition and Measurement

Chapter 29      IAS 40: Investment Property

Chapter 30      IAS 41: Agriculture

Chapter 31      Ind AS 101 (Ind AS (IFRS) 1): First-Time Adoption of International Financial Reporting Standards

Chapter 32      Ind AS 102 (Ind AS (IFRS) 2): Share Based Payment

Chapter 33      Ind AS 103 (Ind AS (IFRS) 3): Business Combinations

Chapter 34      Ind AS 104 (Ind AS (IFRS) 4): Insurance Contracts

Chapter 35      Ind AS 105 (Ind AS (IFRS) 5): Non-current Assets held for Sale and Discontinued Operations

Chapter 36      Ind AS 106 (Ind AS (IFRS) 6): Exploration for and Evaluation of Mineral Resources

Chapter 37      Ind AS 107 (Ind AS (IFRS) 7): Financial Instruments: Disclosures

Chapter 38      Ind AS 108 (Ind AS (IFRS) 8): Operating Segments

Chapter 39      Ind AS 109 (Ind AS (IFRS) 9): Financial Instruments

Chapter 40      Ind AS 110 (Ind AS (IFRS) 10): Consolidated Financial Statements

Chapter 41      Ind AS 111 (Ind AS (IFRS) 11): Joint Arrangements

Chapter 42      Ind AS 112 (Ind AS (IFRS) 12): Disclosure of Interests in Other Entities

Chapter 43      Ind AS 113 (Ind AS (IFRS) 13): Fair Value Measurement

Chapter 44      Ind AS 114 (Ind AS (IFRS) 14): Regulatory Deferral Accounts

Chapter 45      Ind AS 115 (Ind AS (IFRS) 15): Revenue from Contracts with Customers

Chapter 46      Indian GAAP, IFRS and Ind-AS — A Comparative Analysis

Chapter 47      Basic Illustrations on Significant Ind AS

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