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DIVISION I
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Chapter 1 Ind AS and IFRS: An Overview
- DIVISION II
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Chapter 2 Ind AS 1 (IAS 1): Presentation of Financial Statements
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Chapter 3 Ind AS 2 (IAS 2): Inventories
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Chapter 4 Ind AS 7 (IAS 7): Statement of Cash Flows
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Chapter 5 Ind AS 8 (IAS 8): Accounting Policies, Changes in Accounting Estimates and Errors
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Chapter 6 Ind AS 10 (IAS 10): Events after the Reporting Period
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Chapter 7 Ind AS 11 (IAS 11): Construction Contracts
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Chapter 8 Service Concession Arrangements — Illustrative Commentary
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Chapter 9 Ind AS 12 (IAS 12): Income Taxes
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Chapter 9.1 Ind AS Accounting for Foregoing MAT Credit Pursuant to Section 115BAA
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Chapter 10 Ind AS 16 (IAS 16): Property, Plant and Equipment
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Chapter 11 Ind AS 17 (IAS 17): Leases
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Chapter 12 Ind AS 18 (IAS 18): Revenue
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Chapter 13 Ind AS 19 (IAS 19): Employee Benefits
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Chapter 14 Ind AS 20 (IAS 20): Government Grants & Government Assistance
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Chapter 15 Ind AS 21 (IAS 21): The Effects of Changes in Foreign Exchange Rates
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Chapter 16 Ind AS 23 (IAS 23): Borrowing Costs
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Chapter 17 Ind AS 24 (IAS 24): Related Parties
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Chapter 18 Ind AS 27 (IAS 27): Separate Financial Statements
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Chapter 19 Ind AS 28 (IAS 28): Investments in Associates and Joint Ventures
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Chapter 20 Ind AS 29 (IAS 29): Financial Reporting in Hyperinflationary Economics
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Chapter 21 Ind AS 31 (IAS 31): Interests in Joint Ventures
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Chapter 22 Ind AS 32 (IAS 32): Financial Instruments: Presentation
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Chapter 23 Ind AS 33 (IAS 33): Earnings Per Share
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Chapter 24 Ind AS 34 (IAS 34): Interim Financial Reporting
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Chapter 25 Ind AS 36 (IAS 36): Impairment of Assets
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Chapter 26 Ind AS 37 (IAS 37): Provisions, Contingent Liabilities and Contingent Assets
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Chapter 27 Ind AS 38 (IAS 38): Intangible Assets
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Chapter 28 Ind AS 39 (IAS 39): Financial Instruments: Recognition and Measurement
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Chapter 29 Ind AS 40 (IAS 40): Investment Property
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Chapter 30 Ind AS 41 (IAS 41): Agriculture
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Chapter 31 Ind AS 101 (IFRS 1): First Time Adoption of Indian Accounting Standards
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Chapter 32 Implementation Guidance on various aspects of Ind AS 101
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Chapter 33 Practice Pointer Case Studies on First Time Adoption of Ind AS
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Chapter 34 Ind AS 102 (IFRS 2): Share Based Payments
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Chapter 35 Implementation Guidance on various aspects of Ind AS 102
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Chapter 36 Ind AS 103 (IFRS 3): Business Combinations
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Chapter 37 Ind AS 104 (IFRS 4): Insurance Contracts
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Chapter 38 Ind AS 105 (IFRS 5): Non-Current Assets held for Sale and Discontinued Operations
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Chapter 39 Ind AS 106 (IFRS 6): Exploration and Evaluation of Mineral Resources
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Chapter 40 Ind AS 107 (IFRS 7): Financial Instruments: Disclosures
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Chapter 41 Ind AS 108 (IFRS 8): Operating Segments
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Chapter 42 Ind AS 109 (IFRS 9): Financial Instruments
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Chapter 43 Practical Illustrations on Financial Instruments
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Chapter 44 Ind AS 110 (IFRS 10): Consolidated Financial Statements
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Chapter 45 Ind AS 111 (IFRS 11): Joint Arrangements
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Chapter 46 Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities
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Chapter 47 Ind AS 113 (IFRS 13): Fair Value Measurement
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Chapter 48 Ind AS 114 (IFRS 14): Regulatory Deferral Accounts
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Chapter 49 Ind AS 115 (IFRS 15): Revenue from Contracts with Customers
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Chapter 50 Ind AS 116 (IFRS 16): Leases
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Chapter 51 Financial Reporting Considerations for IBOR Reforms
- DIVISION III
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Chapter 52 Chapter 49B: Ind AS 117 (IFRS 17) – Insurance Contracts
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Chapter 53 Chapter 49C: Ind AS 118 (IFRS 18): Presentation and Disclosure in Financial Statements
- DIVISION IV
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Chapter 54 Format of Financial Statements for Companies (Other than NBFCs) required to comply with Ind-AS under Companies Act, 2013 — Division II of Schedule III
- DIVISION V
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Chapter 55 Summary of Opinions from ITFG Bulletins
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Chapter 56 FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting Standards
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Chapter 57 Comprehensive Practical Questions on Ind AS
Bibliography
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