Bharat’s IND AS – A Ready Reckoner by KAMAL GARG Edition 2022

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Bharat’s IND AS – A Ready Reckoner by KAMAL GARG Edition 2022

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Bharat’s IND AS – A Ready Reckoner by KAMAL GARG Edition 2022

Contents

Chapter 1      Road Map to Ind AS — An Introduction

Chapter 2      Companies (Indian Accounting Standards) Amendment Rules, 2021 [MCA Notification dated 18th June, 2021]

Chapter 3      Ind AS 1: Presentation of Financial Statements

Chapter 4      Ind AS 2: Inventories

Chapter 5      Ind AS 7: Statement of Cash Flows

Chapter 6      Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors

Chapter 7      Ind AS 10: Events after the Reporting Period

Chapter 8      Ind AS 12: Income Taxes

Chapter 9      Ind AS 16: Property, Plant and Equipment

Chapter 10    Ind AS 17: Leases

Chapter 11    Ind AS 19: Employee Benefits

Chapter 12    Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance

Chapter 13    Ind AS 21: The Effects of Changes in Foreign Exchange Rates

Chapter 14    Ind AS 23: Borrowing Costs

Chapter 15    Ind AS 24: Related Party Disclosures

Chapter 16    Ind AS 27: Separate Financial Statements

Chapter 17    Ind AS 28: Investments in Associates and Joint Ventures

Chapter 18    Ind AS 29: Financial Reporting in Hyperinflationary Economies

Chapter 19    Ind AS 32: Financial Instruments – Presentation

Chapter 20    Ind AS 33: Earnings Per Share

Chapter 21    Ind AS 34: Interim Financial Reporting

Chapter 22    Ind AS 36: Impairment of Assets

Chapter 23    Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets

Chapter 24    Ind AS 38: Intangible Assets

Chapter 25    Ind AS 40: Investment Property

Chapter 26    Ind AS 41: Agriculture

Chapter 27    Ind AS 101: First-Time Adoption of Indian Accounting Standards

Chapter 28    Ind AS 102: Share-Based Payment

Chapter 29    Ind AS 103: Business Combinations

Chapter 30    Ind AS 104: Insurance Contracts

Chapter 31    Ind AS 105: Non-Current Assets Held for Sale and Discontinued Operations

Chapter 32    Ind AS 106: Exploration for and Evaluation of Mineral Resources

Chapter 33    Ind AS 107: Financial Instruments: Disclosures

Chapter 34    Ind AS 108: Operating Segments

Chapter 35    Ind AS 109: Financial Instruments

Chapter 36    Ind AS 110: Consolidated Financial Statements

Chapter 37    Ind AS 111: Joint Arrangements

Chapter 38    Ind AS 112: Disclosures of Interests in Other Entities

Chapter 39    Ind AS 113: Fair Value Measurement

Chapter 40    Ind AS 114: Regulatory Deferral Accounts

Chapter 41    Ind AS 115: Revenue from Contracts with Customers

Chapter 42    Ind AS 116: Leases

Chapter 43    Schedule III (2021 Amendments)

Chapter 44    AS, IFRS and Ind AS — A Comparative Analysis

Chapter 45    Basic Illustrations on Significant Ind AS

Chapter 46    Comprehensive Practical Illustrations on Ind AS

Chapter 47    Summary of Opinions from ITFG Bulletins

Chapter 48    MAT Levy on Ind AS Compliant Companies

Appendix      Ind AS Applicability and Obligations — Rules as notified by MCA

About the Author

CA. Kamal Garg [B. Com (H), FCA, DISA (ICAI), Insolvency Professional] is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi and a consulting academician in KGMA, Delhi. He was also the member of Board of Studies (BOS) Study Material Research Group (2009-2010) of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) (2012-2013) and Ind AS (IFRS) Implementation Committee (2014-2015) of ICAI. He is also the faculty member of Ethical Standards Board (ESB) of ICAI and had an opportunity to act as a speaker in the very Ist Live Webcast held by ESB of ICAI in March 2013. He is also a key resource person for development and review of various study contents and webcasts for BOS of ICAI, such as study material and practice manual on Advanced Auditing for CA Final

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