Ind AS.

Yes, carve outs, comparative study/Difference between as and ind as are applicable. 

It very important for Students to have an understanding of Ind AS, Difference between AS and Ind AS. So I have started a video series on my youtube channel where I am uploading videos explaining the differece between different AS and their corresponding Ind  Below are some videos link -

Difference in AS & Ind AS - AS 16 vs Ind AS 23 (Borrowing Costs)

https://youtu.be/hhAJnysdgng

Difference in AS and Ind AS - AS 2 vs Ind AS 2

https://youtu.be/DowstExpNio

Difference in AS & Ind AS - AS 3 vs Ind AS 7 Cash Flow)

https://youtu.be/zVt11LkogNI

You can check other videos as well on my channel.

I hope these videos will be helpful for you.

Please let me know if you have any queries.

Regards,
Gopal Somani

Although there are no numericals in PM and Study modules for Ind AS, But I think there can be some questions around that. So i would suggest while reading the differences between Ind AS and AS try to focus on those part where Accounting Treatment is different.