Ind AS - Indian Accounting Standards

Chapters / List

1. 1. Introduction and Basics

2. Introduction to Indian Accounting Standards

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3. Net Worth of the Companies – For Application of IndAS

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4. Qualitative characteristics of Financial Statements

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5. Elements of Financial Statements

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6. Basics of IndAS

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7. 2. Ind AS - 001 - Presentation of Financial Statements

8. Scope, Objective & Definition – Presentation of Financial Statements

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9. Material – Presentation of Financial Statements

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10. Complete Set of Financial Statements & its General Features

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11. Going Concern

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12. Accruals, Materiality and aggregation of Accounting

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13. Offsetting

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14. Minimum comparative information

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15. Information to be presented either in the balance sheet or in the notes

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16. Information to be presented in the Profit & Loss Statement

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17. Information to be presented in the OCI section

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18. Statement of changes in equity

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19. Disclosures of Accounting Policy

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20. 3. Ind AS - 002 - Inventories

21. Objective, Scope & Definition

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22. Measurement of Inventories

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23. Allocation of Specific Costs

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24. Methods of Valuation of Inventory

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25. Net Realisable Value (NRV)

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26. Raw Material Valuation

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27. Disclosures

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28. 4. Ind AS - 007 - Statement of Cash Flows

29. Objective, Scope & Definitions

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30. Presentation of Statement of Cash Flows

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31. Presentation of cash flows from Operating Activities

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32. Presentation of cash flows from Investing Activities

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33. Presentation of cash flows from Financing Activities

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34. Treatment of Interest and dividends in CFS

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35. Cash flows in Foreign Currency

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36. Investments in Subsidiaries, Associates and Joint Ventures

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37. Other important points

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38. 5. Ind AS - 008 - Accounting Policies, Changes in Accounting Estimates and Errors

39. Objective and Scope of Ind AS 8

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40. Definition of certain terms as per Ind AS 8

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41. Accounting Policies

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42. Changes in Accounting Policies

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43. Disclosures of Change in Accounting Policies in FS

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44. Accounting Estimates

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45. Treatment of Errors as per Ind AS 8

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46. 6. Ind AS - 010 - Events after the Reporting Period

47. Objective & Scope

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48. Adjusting Events

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49. Non-Adjusting Events

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50. Treatment of Events after Reporting Period - Some special Events

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51. 7. Ind AS - 016 - Property, Plant and Equipment

52. Meaning of Property Plant & Equipment

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53. Recognition & Measurement of PPE

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54. Subsequent Measurement of PPE

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55. Depreciation

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56. Impairment & derecognition of PPE

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57. Disclosures

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58. 8. Ind AS - 032, 107 & 109 - Financial Instruments: Accounting and Reporting

59. Introduction to Financial Instruments

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60. Financial Assets

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61. Financial Liability

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62. Equity Instruments

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63. Compound Financial Instruments

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64. Embedded Derivative

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65. Puttable Instruments

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66. Derivative Financial Instruments

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67. Methods for measurement of Financial Assets & Financial Liabilities

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68. Subsequent Measurement of Financial Assets

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69. Amortised Cost Method

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70. Fair Value Through Other Comprehensive Income [FVTOCI]

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71. Fair Value through Profit & Loss  [FVTPL]

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72. Derecognition of Financial Asset

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73. Accounting for Reclassification of Financial Asset

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74. Hedge Accounting

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75. Accounting for Financial Guarantee

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76. Impairment of Financial Assets

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