Doubt regarding Ind-AS and AS

AKASH R (Student CA IPC / IPCC) (43 Points)

26 August 2017  
I will be writing my CA Final exam in Nov 2017.
In the subject "Financial Reporting", I am finding difficult to remember the differences between Ind-AS and AS and also the Carve Outs. Is there any method or technique to remember the differences and the carve outs or should I by heart the same.

Kindly guide me in this regard.