Ind AS Essentials - A Pocket Guide to Indian Accounting Standards

by Santosh Maller

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1. Ind AS-1: Presentation of Financial Statements	3
2. Ind AS-2: Inventories	29
3. Ind AS-7: Cash Flow Statements	35
4. Ind AS-8: Accounting Policies, Changes in Accounting Estimates and Errors	38
5. Ind AS-10: Events after the Reporting Period	40
6. Ind AS-12: Income-taxes	42
7. Ind AS-16: Property, Plant and Equipment	59
. Ind AS-19: Employee Benefits	69
9. Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance	72
10. Ind AS-21: Effects of Changes in Foreign Exchange Rates	77
11. Ind AS 23: Borrowing Costs	80
12. Ind AS-24: Related Party Disclosures	97
13. Ind AS-27: Separate Financial Statements	101
14. Ind AS-28: Investments in Associates and Joint Ventures	102
15. Ind AS-29: Financial Reporting in Hyperinflationary Economies	104
16. Ind AS-32: Financial Instruments: Presentation	107
17. Ind AS-33: Earnings per Share	109
18. Ind AS-34: Interim Financial Reporting	110
19. Ind AS-36: Impairment of Assets	113
20. Ind AS-37: Provisions, Contingent Liabilities and Contingent Assets	115
21. Ind AS-38: Intangible Assets	118
22. Ind AS-40: Investment property	120
23. Ind AS-41: Agriculture	121
24. Ind AS-101: First-time Adoption of Indian Accounting Standards	122
25. Ind AS-102: Share-Based Payment	125
26. Ind AS-103: Business Combinations	131
27. Ind AS-104: Insurance Contracts	134
28. Ind AS-105: Non-current Assets Held for Sale and Discontinued Operations	135
29. Ind AS-106: Exploration for and Evaluation of Mineral Resources	137
30. Ind AS-107: Financial Instruments: Disclosures	138
31. Ind AS-108: Operating Segments	139
32. Ind AS-109: Financial Instruments	141
33. Ind AS-110: Consolidated Financial Statements	151
34. Ind AS-111: Joint Arrangements	154
35. Ind AS-112: Disclosure of Interest in Other Entities	155
36. Ind AS-113: Fair Value Measurement	157
37. Ind AS-114: Regulatory Deferral Accounts	159
38. Ind AS-115: Revenue from Contracts with Customers	160
39. Ind AS-116: Leases	165
40. Summaries of 25 Expert Advisory Committee Opinions	167

About the Author

Santosh Maller

Santosh Maller-Santosh is a Chartered Accountant (merit rank holder in CA final and intermediate exams) with 20 years of experience in audit, assurance and financial reporting. He has extensive experience in dealing with complex technical Ind AS, IFRS and US GAAP accounting and auditing issues across various large clients that his firm has served, including in sectors such as pharmaceuticals, manufacturing, telecommunications, real estate and infrastructure and financial services.He is a special invitee on the ICAIs Accounting Standards Board; technical resource on the ICAIs Research Committee & Expert Advisory Committee, and part of the Accounting and Auditing Committee of the Bombay Chartered Accountants Society (BCAS). He has contributed to several Guidance Notes, EACs and other pronouncements of the ICAI and BCAS publications and authored several professional books on accounting and auditing. He has been a speaker at various forums in India and overseas.

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