Taxmann Students Guide To Ind ASs Converged IFRSs CA Final New Syllabus By D S Rawat Applicable for November 2019 Exam

Contents

1. Introduction of Indian Accounting Standards (Ind AS)
2. Framework for the Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards
3. Presentation of Financial Statements (Ind AS-I)
4. Inventories (Ind AS-2)
5. Statement of Cash Flows (Ind AS-7)
6. Accounting policies. changes in accounting estimates and errors (Ind AS-8)
7. Events after the reporting period (Ind AS-10)
8. Construction Contracts (Ind AS-l1) (Including service concession arrangement)
9. Income taxes (Ind AS-12)
10. Property, plant and equipment (Ind AS-16)
11. Leases (Ind AS-17)
12. Revenue (Ind AS-18)
13. Employee benefits (Ind AS-19)
14. Accounting for Government grants and disclosure of Government assistance (Ind AS-20)
15. The effects of changes in Foreign Exchange Rates (Ind AS-21)
16. Borrowing cost (Ind AS-23)
17. Related party disclosure (Ind AS-24)
18. Separate financial statements (Ind AS-27)
19. Investments in associates and joint ventures (Ind AS-28)
20. Financial reporting in hyperinflationary economies (Ind AS-29)
21. Earnings per share (Ind AS-33)
22. Interim financial reporting (Ind AS-34)
23. Impairment of assets (Ind AS-36)
24. Provisions, contingent liabilities and contingent assets (Ind AS-37)
25. Intangible assets (Ind AS-38)
26. Investment property (Ind AS-40)
27. Agriculture (Ind AS-41)
28. First-time adoption of Indian Accounting Standards (Ind AS-IOI)
29. Share-based payment (Ind AS-I 02)
30. Business combinations (Ind AS-103)
31. Insurance contracts (Ind AS-I 04)
32. Non-current assets held for sale and discontinued operations (Ind AS-I 05)
33. Exploration for and evaluation of mineral resources (Ind AS-I06)
34. Operating segments (Ind AS-I 08
35. Financial Instruments: Recognition, presentation and disclosure (Ind AS-32, Ind AS-I07 & Ind AS-I09)
36. Consolidated financial statements (Ind AS-II 0)
37. Joint arrangements (Ind AS-HI)
38. Disclosure of interests in other entities (Ind AS-112)
39. Fair value measurement (Ind AS-113)
40. Regulatory deferral accounts (Ind AS-114)
41. Revenue from contracts with customers (Ind AS-115)
42. Leases (Ind AS- 116)