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Division I
High Strength
Chapters
Chapter 1 Ind
AS-103: Business Combinations (Business Combination and Corporate
Restructuring)
Chapter 2 Consolidation
under – Ind AS 110 (Consolidated Financial Statements)
Chapter 3 Accounting
for Share Based Payments IFRS - 2/Ind AS - 102
Division II
Medium Strength
Chapters
Chapter 1 Corporate
Social Responsibility
Chapter 2 Integrated
Reporting
Division III
Overview
Applicability of Accounting Standards and
Accounting
Framework
Chapter 1 Overview
Applicability of Accounting Standards
Chapter 2 Framework
for Preparation and Presentation of Financial Statements
Division IV
Indian Accounting Standards
Ind AS 1 Presentation
of Financial Statements
Ind AS 2 Valuation
of Inventory
Ind AS 7 Cash
Flow Statement
Ind AS 8 Accounting
Policies, Changes in Accounting Estimates and Errors
Ind AS 10 Events
after the Reporting Period
Ind AS 12 Income
Taxes
Ind AS 16 Property,
Plant and Equipment
Ind AS 17 Leases
Ind AS 19 Employee
Benefits
Ind AS 20 Accounting
for Government Grants
Ind AS 21 Effects
of Changes in Foreign Exchange Rates
Ind AS 23 Borrowing
Costs
Ind AS 24 Related
Party Disclosures
Ind AS 27 Separate
Financial Statements (SFS)
Ind AS 28 Investment
in Associates & Joint Ventures
Ind AS 33 Earnings
Per Share
Ind AS 34 Interim
Financial Reporting
Ind AS 36 Impairment
Losses
Ind AS 37 Provisions,
Contingent Liabilities and Contingent Assets
Ind AS 38 Intangible
Assets
Ind AS 40 Investment
Property
Ind AS 41 Agriculture
Ind AS 101 First-Time
Adoption of Ind AS
Ind AS 105 Non-Current
Assets Held for Sale and Discontinued Operations
Ind AS 108 Operating
Segments
Ind AS 111 Joint
Arrangements
Ind AS 112 Disclosure
of Interests in Other Entities — In brief
Ind AS 113 Fair
Value Measurement
Ind AS 115 Revenue
from Contracts with Customers
Division V
Major Differences between Ind AS/IFRS and AS
Major Differences
between Ind AS/IFRS and AS
Division VI
Accounting and Reporting of Financial Instruments
&
Analysis of
Financial Statements
Accounting and Reporting of Financial Instruments (as per Ind AS)
PART A Ind
AS 32 - Financial Instruments: Presentation
PART B Ind
AS 107 - Financial Instruments: Disclosures
PART C Ind
AS 109 - Financial Instruments
PART
D Illustrative
Case Studies
Analysis of Financial Statements
Division VII
Guidance Notes on Schedule III
Guidance Note on
Combined and Carve-Out Financial Statements
Schedule III to
the Companies Act, 2013
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