Professional Guide to Ind AS

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Description
•    Complete Coverage of all notified Ind AS
•    6 - Segment Conceptual Classification based on relationships
•    Chapters Arranged into various Sections/Parts
•    Concept Illustrations to explain principles
•    Use of Diagrams & Flow Charts
•    Coverage of all Application Guidance enshrined in Ind As.
To align with global best practices, the Ministry of Company Affairs has notified Indian Accounting Standards (Ind AS) and its applicability to various levels of Entities. This Book is the result of an earnest effort to organize the principles enshrined in Ind AS for the purpose of quick assimilation and understanding thereof. Various Concept Illustrations have been provided to enable the Reader to correlate the principles and their application.
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 Table of Contents
Part A -    General/Financial Statements
1.    Conceptual Framework for Ind AS
2.    Ind AS 101 - First Time Adoption of Ind AS
3.    Ind AS 1 - Presentation of Financial Statements
4.    Ind AS 7 - Statement of Cash Flows
5.    Ind AS 8 - Accounting Policies, Changes in Accounting Estimates & Errors
6.    Ind AS 10 - Events after the Reporting Period
7.    Ind AS 113 - Fair Value Measurement
Part B -     Assets / Liabilities
8.    Ind AS 2 - Inventories
9.    Ind AS 16 - Property, Plant and Equipment
10.    Ind AS 17-Leases
11.    Ind AS 38 - Intangible Assets
12.    Ind AS 40 - Investment Property
13.    Ind AS 36 - Impairment of Assets
14.    Ind AS 105 - Non Current Assets held for Sale & Discontinued Operations
15.    Ind AS 106 - Exploration for and Evaluation of Mineral Resources
16.    Ind AS 20 - Accounting for Govt Grants and Disclosure of Govt Assistance
17.    Ind AS 114 - Regulatory Deferral Accounts
Part C -    Income / Expense
18.    Ind AS 18-Revenue
19.    Ind AS 19 - Employee Benefits
20.    Ind AS 102 - Share Based Payment
21.    Ind AS 23 - Borrowing Costs
22.    Ind AS 11 - Construction Contracts
23.    Ind AS 21 - The Effects of Changes in Foreign Exchange Rates
24.    Ind AS 37 - Provisions, Contingent Liabilities and Contingent Assets
25.    Ind AS 12 - Income Taxes
Part D -    Specific for Corporate Entities
26.    Ind AS 27 - Separate Financial Statements
27.    Ind AS 34 - Interim Financial Reporting
28.    Ind AS 33 - Earnings per Share
29.    Ind AS 103 - Business Combinations
30.    Ind AS 110 - Consolidated Financial Statements
31.    Ind AS 111 -Joint Arrangements
32.    Ind AS 28 - Investment in Associates and Joint Ventures
33.    Ind AS 112 - Disclosure of Interests in Other Entities
34.    Ind AS 104 - Insurance Contracts
Part E -    Financial Instruments
35.    Ind AS 109 - Financial Instruments
36.    Ind AS 32 - Financial Instruments - Presentation
37.    Ind AS 107 - Financial Instruments - Disclosures
Part F -    Specific Area Ind AS
38.    Ind AS 24 - Related Party Disclosures
39.    Ind AS 108 - Operating Segments
40.    Ind AS 29 - Financial Reporting in Hyper inflationary Economies
41.    Ind AS 41 Agriculture
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Author Details
G. Sekar is a Chartered Accountant in practice for the last 30 years. Founder and Faculty for Direct Taxation in Shree Guru Kripa's Institute of Management, an Institution providing education for all level and all subjects of the Chartered Accountancy Course and has trained many finance professionals. Member-CentralCounciloflCAI-2013-16&2016-19 Chairman -Direct Taxes Committee of ICAI-2014 Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication style.