Student's Guide to Ind ASs (Converged IFRSs) (CA/CMAF Applicable for Sept. 2025/ Jan. 2026 Exams)

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Table of Contents
About the Authors
CHAPTER 1. Introduction of Indian Accounting Standards (Ind AS)
CHAPTER 2. Conceptual Framework for Financial Reporting under Ind AS
CHAPTER 3. Presentation of Financial Statements (Ind AS-1)
CHAPTER 4. Inventories (Ind AS-2)
CHAPTER 5. Statement of Cash Flows (Ind AS-7)
CHAPTER 6. Accounting policies, changes in accounting estimates and errors (Ind AS-8)
CHAPTER 7. Events after the reporting period (Ind AS-10)
CHAPTER 8. Income taxes (Ind AS-12)
CHAPTER 9. Property, plant and equipment (Ind AS-16)
CHAPTER 10. Employee benefits (Ind AS-19)➤ Agriculture (Ind AS-41)
CHAPTER 11. Accounting for Government grants and disclosure of Government assistance (Ind AS-20)
CHAPTER 12. The effects of changes in Foreign Exchange Rates (Ind AS-21)
CHAPTER 13. Borrowing costs (Ind AS-23)
CHAPTER 14. Related party disclosure (Ind AS-24)
CHAPTER 15. Separate Financial Statements (Ind AS-27)
CHAPTER 16. Investments in associates and joint ventures (Ind AS-28)
CHAPTER 17. Financial reporting in hyperinflationary economies (Ind AS-29) (Deleted) [Not in CA Final Syllabus]
CHAPTER 18. Earnings per share (Ind AS-33)
CHAPTER 19. Interim Financial Reporting (Ind AS-34)
CHAPTER 20. Impairment of assets (Ind AS-36)
CHAPTER 21. Provisions, contingent liabilities and contingent assets (Ind AS-37)
CHAPTER 22. Intangible assets (Ind AS-38)
CHAPTER 23. Investment property (Ind AS-40)
CHAPTER 24. Agriculture (Ind AS-41)
CHAPTER 25. First-time adoption of Indian Accounting Standards (Ind AS-101)
CHAPTER 26. Share-based payment (Ind AS-102)
CHAPTER 27. Business combinations (Ind AS-103)
CHAPTER 28. Insurance contracts (Ind AS-104) (Deleted) [Not in CA Final Syllabus]
CHAPTER 29. Non-current assets held for sale and discontinued operations (Ind AS-105)
CHAPTER 30. Exploration for and evaluation of mineral resources (Ind AS-106) (Deleted) [Not in CA Final Syllabus]
CHAPTER 31. Operating segments (Ind AS-108)
CHAPTER 32. Financial instruments: Recognition, presentation and disclosure (Ind AS-32, Ind AS-107 & Ind AS-109)
CHAPTER 33. Consolidated Financial Statements (Ind AS-110)
CHAPTER 34. Joint arrangements (Ind AS-111)
CHAPTER 35. Disclosure of interests in other entities (Ind AS-112)
CHAPTER 36. Fair value measurement (Ind AS-113)
CHAPTER 37. Regulatory deferral accounts (Ind AS-114) (Deleted) [Not in CA Final Syllabus]
CHAPTER 38. Revenue from contracts with customers (Ind AS-115)
CHAPTER 39. Leases (Ind AS-116)
CHAPTER 40. Analysis of Financial Statements
CHAPTER 41. Accounting and Technology
CHAPTER 42. Professional and Ethical Duty of a Chartered Accountant
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Author Details
Dr. D.S. Rawat was a Chartered Accountant, taught/guided the C.A. students (PE-II/Final) for 35 years. He was awarded Ph.D. in IFRS. He was a visiting faculty to ICAI for the courses on Accounting Standards and IFRS and associated with the ICAI in convergence of Indian Accounting Standards with International Financial Reporting Standards (IFRS). He had more than 35 years of practical experience in accounts/ audits of various organizations/companies. He has also authored the books "Students' Guide to Auditing Standards and Students' Guide to Accounting Standards" published by the Taxmann. He actively partici- pated in various Seminars and Conferences on Accounting and Finance as a speaker.
Jinender Jain is a Chartered Accountant with over 14 years of experi- ence in financial reporting and related fields. He holds an IFRS diploma and an IFRS certificate from ACCA, UK, demonstrating his extensive knowledge and understanding of IFRS and Ind AS. Mr. Jain is an ac- complished speaker, having delivered lectures on IFRS and Ind AS at various forums. Additionally, he regularly contributes articles on these topics across different platforms, sharing his expertise and insights with a broader audience.