Ind AS Made Easy

Book Details

Vol 1 Pages	804
Vol 2 Pages	584

VOL-1

Preface	v
Acknowledgment	vii
Part A Introduction	1
Part B Conceptual Framework for Financial Reporting under Ind AS (Conceptual Framework)	7
Part C Important Basics of Ind AS	21
Chapter 1 Ind AS 1 — Presentation of Financial Statements	26
Chapter 2 Ind AS 2 — Inventories	50
Chapter 3 Ind AS 7 — Statement of Cash Flow	64
Chapter 4 Ind AS 8 — Accounting Policies, Change in Accounting Estimate and Errors	78
Chapter 5 Ind AS 10 — Events after the Reporting Period	92
Chapter 6 Ind AS 12 — Income Taxes	101
Chapter 7 Ind AS 16 — Property, Plant and Equipment (PPE)	124
Chapter 8 Ind AS 19 — Employee Benefits	144
Chapter 9 Ind AS 20 — Accounting for Government Grants	163
Chapter 10 Ind AS 21 — The Effects of Changes in Foreign Exchange Rates	179
Chapter 11 Ind AS 23 — Borrowing Costs	196
Chapter 12 Ind AS 24 — Related Party Disclosures	209
Chapter 13 Ind AS 27 — Separate Financial Statements	223
Chapter 14 Ind AS 28 — Investments in Associates and Joint Venture in	229
Chapter 15 Ind AS 33 — Earnings Per Share	245
Chapter 16 Ind AS 34 — Interim Financial Reporting	262
Chapter 17 Ind AS 36 — Impairment of Assets	273
Chapter 18 Ind AS 37 — Provisions, Contingent Liabilities and Contingent Assets	296
Chapter 19 Ind AS 38 — Intangible Assets	309
Chapter 20 Ind AS 40 — Investment Property	325
Chapter 21 Ind AS 41 — Agriculture	335
Chapter 22 Ind AS 101 — First-time Adoption of Indian Accounting Standards	342
Chapter 23 Ind AS 102 — Share Based Payments	351
Chapter 24 Ind AS 103 — Business Combinations	378
Chapter 25 Ind AS 105 — Non-current Assets Held for Sale and Discontinued Operations	430
Chapter 26 Ind AS 108 — Operating Segments	440
Chapter 27 Ind AS 109, 107 & 32 — Financial Instruments	450
Chapter 28 Ind AS 110 — Consolidated Financial Statements	523
Chapter 29 Ind AS 111 — Joint Arrangements	605
Chapter 30 Ind AS 112 — Disclosure of Interests in Other Entities	617
Chapter 31 Ind AS 113 — Fair Value Measurement	623
Chapter 32 Ind AS 115 —Revenue from Contracts with Customers	640
Chapter 33 Ind AS 116— Leases	682
Chapter 34 Differences between Ind AS and IFRS	717
Chapter 35 Schedule III — Division II – Ind AS Financial Statements	725
Chapter 36 Analysis of Financial Statements	749
Chapter 37 Professional and Ethical duty of a Chartered Accountant	753
Chapter 38 Accounting and Technology	774

VOL-2

Preface	v
Acknowledgment	vii
Chapter 1 Ind AS 1 — Presentation of Financial Statements	1
Chapter 2 Ind AS 2 — Inventories	9
Chapter 3 Ind AS 7 — Statement of Cash Flow	19
Chapter 4 Ind AS 8 — Accounting Policies, Change in Accounting Estimate and Errors	29
Chapter 5 Ind AS 10 — Events after the Reporting Period	34
Chapter 6 Ind AS 12 — Income Taxes	39
Chapter 7 Ind AS 16 — Property, Plant and Equipment (PPE)	59
Chapter 8 Ind AS 19 — Employee Benefits	79
Chapter 9 Ind AS 20 — Accounting for Government Grants	94
Chapter 10 Ind AS 21 — The Effects of Changes in Foreign Exchange Rates	101
Chapter 11 Ind AS 23 — Borrowing Costs	113
Chapter 12 Ind AS 24 — Related Party Disclosures	122
Chapter 13 Ind AS 28 – Investments in Associates and Joint Venture in	128
Chapter 14 Ind AS 33 — Earnings Per Share	142
Chapter 15 Ind AS 34 — Interim Financial Reporting	158
Chapter 16 Ind AS 36 — Impairment of Assets	167
Chapter 17 Ind AS 37 — Provisions, Contingent Liabilities and Contingent Assets	182
Chapter 18 Ind AS 38 — Intangible Assets	192
Chapter 19 Ind AS 40 — Investment Property	202
Chapter 20 Ind AS 41 — Agriculture	210
Chapter 21 Ind AS 101 — First-time Adoption of Indian Accounting Standards	216
Chapter 22 Ind AS 102 – Share Based Payments	228
Chapter 23 Ind AS 103 – Business Combinations	257
Chapter 24 Ind AS 105 — Non-current Assets Held for Sale and Discontinued Operations	328
Chapter 25 Ind AS 108 – Operating Segments	337
Chapter 26 Ind AS 109, 107 & 32 — Financial Instruments	342
Chapter 27 Ind AS 110 – Consolidated Financial Statements	383
Chapter 28 Ind AS 111 –Joint Arrangements	477
Chapter 29 Ind AS 113 — Fair Value Measurement	487
Chapter 30 Ind AS 115 —Revenue from Contracts with Customers	617
Chapter 31 Ind AS 116— Leases	511
Chapter 32 Analysis of Financial Statements	536

About the Author

Ravi Kanth Miriyala, Sunitanjani Miriyala

Ravi Kanth Miriyala-CA Ravi Kanth Miriyala is a practising Chartered Accountant with over fourteen years of professional experience in Accounting and Auditing. He has worked with Deloitte & PwC for more than six years and accomplished audits both in Indian and US GAAP.In this role of Principal Consultant (Ind AS Projects), he has advised companies on issues related to identification of differences between Ind AS and their existing accounting policies, impact assessment on the transition to Ind AS, evaluation of policy options available under Ind AS, finalization of Ind AS accounting policies, preparation of Ind AS opening balance sheet on the transition date and various disclosure requirement as per the new standard.A prolific writer and authored academic books for CA Inter & Final students on Accounting Standards and Ind AS.

Sunitanjani Miriyala-CA Sunitanjani Miriyala is a practising Chartered Accountant with eleven years of professional experience in Accounting and Auditing.She actively participated in Ind AS Convergence projects and authored academic books for CA Inter & Final students on Accounting Standards and Ind AS

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