About Ind-AS and their PRACTICAL APPLICABILITY Overview of Indian Accounting Standards (Ind ASs) vis-à-vis The Companies Act, 1956/2013 Chapter 1 Overview of Indian Accounting Standards (Ind ASs) Chapter 2 How to Study Indian Accounting Standards? Chapter 3 IFRS-1/Ind AS-101: First-time Adoption of Indian Accounting Standards Chapter 4 IFRS 2/Ind AS-102: Share-based Payment Chapter 5 IFRS 2/Ind AS-103: Business Combinations Chapter 6 IFRS 4/Ind AS-104: Insurance Contracts Chapter 7 IFRS 5/Ind AS-105: Non-current Assets Held for Sale and Discontinued Operations Chapter 8 IFRS 6/Ind AS-106: Exploration for and Evaluation of Mineral Resources Chapter 9 IFRS 7/Ind AS-107: Financial Instruments: Disclosures Chapter 10 IFRS 8/Ind AS-108: Operating Segments Chapter 11 IFRS 9/Ind AS-109: Financial Instruments Chapter 12 IFRS 10/Ind AS-110: Consolidated Financial Statements Chapter 13 IFRS 11/Ind AS-111: Joint Arrangements Chapter 14 IFRS 12/Ind AS-112: Disclosure of Interests in Other Entities Chapter 15 IFRS 13/Ind AS-113: Fair Value Measurement Chapter 16 IFRS 14/Ind AS-114: Regulatory Deferral Accounts Chapter 17 IFRS 15/Ind AS-115: Revenue from Contracts with Customers Chapter 18 IAS-1/Ind AS-1: Presentation of Financial Statements Chapter 19 IAS-2/Ind AS-2: Inventories Chapter 20 IAS-7/Ind AS-7: Statement of Cash Flows Chapter 21 IAS-8/Ind AS-8: Accounting Policies, Changes in Accounting Estimates and Errors Chapter 22 IAS-10/Ind AS-10: Events after the Reporting Period Chapter 23 IAS-11/Ind AS-11: Construction Contracts Chapter 24 IAS-12/Ind AS-12: Income Taxes Chapter 25 IAS-16/Ind AS-16: Property, Plant and Equipment Chapter 26 IAS-17/Ind AS-17: Leases Chapter 27 AS-9/Ind AS-18: Revenue Chapter 28 IAS-19/Ind As-19: Employee Benefits Chapter 29 IAS-20/Ind AS-20: Accounting for Government Grants and Disclosure of Government Assistance Chapter 30 IAS-21/Ind AS-21: The Effects of Changes in Foreign Exchange Rates Chapter 31 IAS-23/Ind AS-23: Borrowing Costs Chapter 32 IAS-24/Ind AS-24: Related Party Disclosures Chapter 33 IAS-27/Ind AS-27: Separate Financial Statements Chapter 34 IAS-28/Ind AS-28: Investments in Associates and Joint Ventures Chapter 35 Ind AS-29/No specific Standard in AS: Financial Reporting in Hyperinflationary Economies Chapter 36 AS-27/Ind AS-31: Financial reporting of Interest in Joint Ventures Chapter 37 IAS-32/Ind AS-32: Financial Instruments: Presentation Chapter 38 IAS-33/Ind AS-33: Earnings per Share Chapter 39 IAS-34/Ind AS-34 & AS-25: Interim Financial Reporting Chapter 40 Ind AS 36/AS 28: Impairment of Assets Chapter 41 Ind AS-37: Provisions, Contingent Liabilities and Contingent Assets Chapter 42 IAS-38/Ind AS-38: Intangible Assets Chapter 43 AS-30/Ind AS-39: Financial Instruments: Recognition and Management Chapter 44 IAS-40/Ind AS-40: Investment Property Appendix 1 Income Computation and Disclosure Standards Appendix 2 Ind AS Transition Facilitation Group (ITFG) Clarifications 1. Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 1 2. Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 2 3. Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 3 4. Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 4 5. Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 5 6. Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 6 7. Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 7