Ind AS Ready Reckoner
by Kapileshwar Bhalla, Parveen SharmaBook Currently Unavailable
This book is no longer available and has been discontinued
Browse Other BooksContents at a Glance
| Part I Introductory Standards | |
| Ind AS 10 | Events after Reporting Period 3 |
| Ind AS 37 | Provision, Contingent Liability and Contingent Assets 11 |
| Part II Asset Related Standards | |
| Ind AS 2 | Inventories |
| Ind AS 38 | Intangible Assets |
| Ind AS 40 | Investment Property |
| Ind AS 41 | Agriculture |
| Ind AS 105 | Non-Current Assets (NCA) held for Sale & Discontinued Operations(DO) |
| Ind AS 23 | Borrowing Costs |
| Ind AS 36 | Impairment of Assets |
| Part III Slightly Complicated Standards | |
| Ind AS 12 | Income Taxes |
| Ind AS 21 | The Effects of Changes in Foreign Exchange Rates |
| Ind AS 19 | Employee Benefits |
| Ind AS 20 | Accounting for Government Grants and Disclosure of Government Assistance |
| Ind AS 8 | Accounting Policies, Changes in Accounting Estimates and Errors |
| Ind AS 102 | Share Based Payment |
| Part IV Complex Standards | |
| Ind AS 103 | Business Combination |
| Ind AS 110 | Consolidated Financial Statements |
| Ind AS 111 | Joint Arrangements |
| Ind AS 28 | Investment in Associates and Joint Ventures |
| Ind AS 27 | Separate Financial Statements |
| Ind AS 32 | Financial Instruments (FI) - Presentation |
| Ind AS 109 | Financial Instruments (FI) – Recognition and Measurement |
| Ind AS 113 | Fair Value Measurements |
| Ind AS 115 | Revenue from Contracts with Customers |
| Ind AS 116 | Leases |
| Part V Disclosure Related Standards | |
| Ind AS 108 | Operating Segments |
| Ind AS 24 | Related Party Disclosures |
| Ind AS 33 | Earnings per share |
| Part VI Basic Standards | |
| Ind AS 7 | Statement of Cash Flows |
| Ind AS 34 | Interim Financial Reporting |
| Ind AS 1 | Presentation of Financial Statements |
| Part VII First Time Adoption | |
| Ind AS 101 | First-Time Adoption of Ind AS |
| Part VIII Newly Introduced Standard | |
| Ind AS 117 | Insurance Contracts |
| Roadmap for Implementation of Ind AS | |
| Formats of Financial Statements Schedule III - Division II | |
About the Author
Kapileshwar Bhalla, Parveen Sharma
Kapileshwar Bhalla-CA Kapileshwar Bhalla is a qualified Chartered Accountant. He is a fellow member of the Institute of Chartered Accountants of India. He did his graduation from Delhi University (Shri Ram College of Commerce) in 1996. He has been actively teaching students Accountancy and Cost Accounting at IPCC and Final levels of Chartered Accountancy since 1999. He has delivered various seminars on Accounting Standards, IFRS, and Ind AS at multiple forums to the students and industry. He is currently associated with Aldine CA, which coaches CA aspirants via satellite. He is also a visiting faculty with ICAI and other professional institutes.
Parveen Sharma-CA Parveen Sharma is a first-Class Commerce Graduate from Delhi University, having graduated from Sri Venkateswara College. He qualified Chartered Accountancy Course in 1996 and was placed on the merit list (Rank Holder) in Intermediate and Finals. He completed his post-graduation in Indian Accounting Standards and US GAAP in July 2007. He qualified certificate course on valuation from ICAI in January 2010. He is also an Associate Member of the Institute of Cost and Works Accountants of India and Licentiate of Institute of Company Secretaries of India. He topped Delhi University by scoring 100% marks in Accountancy. He also won Gold Medal in Accounts Olympiad held in 1990. He has the honour of being co-opted as a member of Board of Studies (2006-2007), Advisor, Accounting Standards Committee (2007-08), Member of Committee for Accounting Standards for Local Bodies for the year 2007-2008, and Regional Monitoring Committee (2003-04) of Institute of Chartered Accountants of India and Member, Committee on Management Accounting of ICAI for the year 2008-09. He has vast experience teaching Accountancy to students of CA Final and CA IPCC P.E.II / Intermediate and has been visiting faculty at ICAI and ICWAI. He is currently teaching accountancy to various levels of Professional Institutes and Universities and has addressed several courses and seminars organized by Professional Institute. He has authored research documents on various issues.
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