Professional Guide to IND AS

Book Details

TABLE OF CONTENT

S.No	Particulars	Page No
�	Part A- General/ Financial Statements	�	�
1	Companies (Indian Accounting Standards) Rules 2015	1.1 – 1.26
2	Conceptual Framework for Ind AS	2.1 – 2.28
3	Ind AS 101 – First Time Adoption of Ind AS	3.1 – 3.42
4	Ind AS 1 – Presentation of Financial Statements	4.1 – 4.30
5	Ind AS 7 – Statements of Cash Flows	5.1 – 5.20
6	Ind AS 8 – Accounting Policies, Changes in Accounting Estimates & Errors	5.1 – 5.20
7	Ind AS 10 – Events after the Reporting Period	7.1 – 7.14
8	Ind AS 113 – Fair Value Measurement	8.1 – 8.30
�	Part B- Assets/Liabilities	�	�
9	Ind AS 2 – Inventories	9.1 – 9.24
10	Ind AS 2 – Inventories	9.1 – 9.24
11	Ind AS 116 – Leases	11.1 – 11.52
12	Ind AS 38 – Intangible Assets	12.1 – 12.48
13	Ind AS 40 – Investment Property	13.1 – 13.14
14	Ind AS 36 – Impairment of Assets	14.1 – 14.50
15	Ind AS 105 – Non Current Assets held for Sale & Discontinued Operations	15.1 – 15.18
16	Ind AS 106 – Exploration for and Evaluation of Mineral Resources	16.1 – 16.24
17	Ind AS 20 – Accounting for Govt. Grants and Disclosure of Govt. Assistance	17.1 – 17.8
18	Ind AS 114 – Regulatory Deferral Accounts	18.1 – 18.10
�	Part C – Income / Expenses	�	�
19	Ind AS 115 – Revenue from Contracts with Customers	19.1 – 19.94
20	Ind AS 19 – Employee Benefits	20.1 – 20.42
21	Ind AS 102 – Share Based Payment	21.1 – 21.30
22	Ind AS 23 – Borrowing Costs	21.1 – 21.16
23	Ind AS 21 – The Effects of Changes in Foreign Exchange Rates	23.1 – 23.18
24	Ind AS 37 – Provision, Contingent Liabilities and Contingent Assets	24.1 – 24.36
25	Ind AS 12 – Income Taxes	25.1 – 25.28
�	Part D – Specific for Corporate Entities	�	�
26	Ind AS 27 – Separate Financial Statements	26.1 – 26.6
27	Ind AS 34 – Interim Financial Reporting	27.1 – 27.16
28	Ind AS 33 – Earnings as Share	28.1 – 28.38
29	Ind AS 103 – Business Combinations	29.1 – 29.66
30	Ind AS 110 – Consolidated Financial Statements	30.1 – 30.54
31	Ind AS 111 – Joint Arrangements	31.1 – 31.18
32	Ind AS 28 – Investment in Associates and Joint Ventures	32.1 – 32.26
33	Ind AS 112 – Disclosure of Interests in Other Entities	33.1 – 33.12
34	Ind AS 104 – Insurance Contracts	34.1 – 34.20
�	Part E – Financial Instruments	�	�
35	Ind AS 109 – Financial Instruments	35.1 – 35.82
36	Ind AS 32 – Financial Instruments – Presentation	36.1 – 36.22
37	Ind AS 107 – Financial Instrument – Disclosures	37.1 – 37.74
�	Part F – Specific Area Ind AS	�	�
38	Ind AS 24 – Related Party Disclosures	38.1 – 38.14
39	Ind AS 108 – Operating Segments	39.1 – 39.14
40	Ind AS 29 – Financial Reporting in Hyperinflationary Economies	40.1 – 40.10
41	Ind AS 41 –Agriculture	41.1 – 41.14

About the Author

CA G. Sekar

G. Sekar is a Chartered Accountant in practice for the last 35 years.
Founder and Faculty of Direct Taxation in Shree Guru Kripa's Institute of Management, an Institution providing education for all
levels and all subjects of the Chartered Accountancy Courses and has trained many finance professionals.
Member Central Council of ICAI 2013-16, 2016-19 & 2019-22.
Chairman Direct Taxes Committee of ICAI - 2014.
Chairman Auditing And Assurance Standards Board of ICAI 2019 & 2020.
Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication style.
1. Commerce Graduate, Gold Medalist & Rank Holder from Madurai Kamaraj University.
2. Member of Expert Study Group Committee, CBDT, New Delhi, to study the Direct Tax Code Bill in 2006.
3. Recipient of Special Award from the Income Tax Department in 2011, during their 150 years of Income Tax in India Celebrations, for his contribution
and service to the Income Tax Department.
4. Speaker on Budget, Direct and Indirect Taxation in Doordarshan & other Television Channels & Print Media Programmes.
5. Board Member, Airports Authority of India (2019-22).
6. Member of Consultative Advisory Group (CAG) of IFAC-2017-19, International Accounting Education Standards Board (IAESB). It is worthy to note
that he is the First Indian to be part of the CAG.
7. Faculty Member of The Institute of Chartered Accountants of India and its Branches, and other Professional and Management Institutions,
for CA Intermediate/IPCC and CA Final Level, for the subjects Income Tax, Service Tax, VAT, Direct Tax Law, etc.
8. Author of Professional Books for Finance and Legal Professionals, Corporate Taxpayers, Banks, Officials of Income Tax Department, etc.
(a) Handbook on Direct Taxes (Recommended for IRS Trainees at NADT)
(b) Professional Manual on Accounting Standards
(c) Practical Guide on TDS and TCS (Approved Book for ITOs)
(d) Professional Guide to Tax Audit
(e) Personal Income Tax A Simplified Approach
(f) Professional Guide to CARO 2016
(g) A Professional Guide to Income Computation & Disclosure Standards (ICDS)
(h) Handbook for The Insolvency and Bankruptcy Code, 2016
(i) Author of Special Series GST Books for Professionals GST Manual, GST Self Learning, GST Ready Reckoner
(j) Company Law Ready Reckoner
(k) Practitioner's Manual on Direct Taxes Vivad Se Vishwas Act, 2020
(l) Professional's Handbook on Faceless Assessment
9. Author of Books for CA Students Authored about 27 Books covering the entire curriculum of CA Course. Shree Guru Kripa's Institute of Management
is the First and Only Educational Institution in India to accomplish this feat