Commercial Ind AS Practices Demystified by SANTOSH MALLER Edition 2023

Description

Commercial Ind AS Practices Demystified by SANTOSH MALLER Edition 2023

Commercial Ind AS Practices Demystified by SANTOSH MALLER Edition 2023

About Ind AS Practices Demystified :

PART I

IND AS SUMMARIES

1.      Ind AS 1: Presentation of Financial Statements

2.      Ind AS 2: Inventories

3.      Ind AS 7: Cash Flow Statements

4.      Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors

5.      Ind AS 10: Events after the Reporting Period

6.      Ind AS 12: Income Taxes

7.      Ind AS 16: Property, Plant and Equipment

8.      Ind AS 19: Employee Benefits

9.      Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance

10.    Ind AS 21: Effects of Changes in Foreign Exchange Rates

11.    Ind AS 23: Borrowing Costs

12.    Ind AS 24: Related Party Disclosures

13.    Ind AS 27: Separate Financial Statements

14.    Ind AS 28: Investments in Associates and Joint Ventures

15.    Ind AS 29: Financial Reporting in Hyperinflationary Economies

16.    Ind AS 32: Financial Instruments: Presentation

17.    Ind AS 33: Earnings per Share

18.    Ind AS 34: Interim Financial Reporting

19.    Ind AS 36: Impairment of Assets

20.    Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets

21.    Ind AS 38: Intangible Assets

22.    Ind AS 40: Investment property

23.    Ind AS 41: Agriculture

24.    Ind AS 101: First-time Adoption of Indian Accounting Standards

25.    Ind AS 102: Share-Based Payment

26.    Ind AS 103: Business Combinations

27.    Ind AS 104: Insurance Contracts

28.    Ind AS 105: Non-current Assets Held for Sale and Discontinued Operations

29.    Ind AS 106: Exploration for and Evaluation of Mineral Resources

30.    Ind AS 107: Financial Instruments: Disclosures

31.    Ind AS 108: Operating Segments

32.    Ind AS 109: Financial Instruments

33.    Ind AS 110: Consolidated Financial Statements

34.    Ind AS 111: Joint Arrangements

35.    Ind AS 112: Disclosure of Interest in Other Entities

36.    Ind AS 113: Fair Value Measurement

37.    Ind AS 114: Regulatory Deferral Accounts

38.    Ind AS 115: Revenue from Contracts with Customers (Effective from financial year beginning from 1 April, 2018)

39.    Ind AS 116: Leases (Effective from financial years beginning from 1 April, 2019)

PART II

PRACTICAL ISSUES IN
IMPLEMENTATION OF IND AS

Chapter 1      Adoption Issues

Chapter 2      Ind AS Application Issues Related to Assets

Chapter 3      Ind AS Application Issues Related to Liabilities

Chapter 4      Ind AS Application Issues Related to Income and Expense

Chapter 5      Financial Instruments

Chapter 6      Business Combinations and Consolidation

Chapter 7      Presentation Issues

Chapter 8      Disclosure Considerations

Chapter 9      Sector-Specific Ind AS

Chapter 10    MAT Computation for Ind AS Companies

Chapter 11    Key Differences between Accounting Standards and GST

Chapter 12    Key Ind AS Impact Areas for Non-Banking Financial Companies

Chapter 13    COVID-19 Pandemic: Financial Reporting Aspects

PART III

APPENDICES

Appendix 1   Case Study on Illustrative Ind AS Financial Statements

Appendix 2   Financial Reporting Implications of Schedule III Amendments