# Bharat's Ind AS A Ready Reckoner by CA. Kamal Garg

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| About IND AS - A READY RECKONER |
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| Chapter 1      Road Map to Ind AS — An Introduction<br><br>Chapter 2      Companies (Indian Accounting Standards) Amendment Rules, 2021 \[_MCA Notification dated 18th June, 2021_\]<br><br>Chapter 3      Ind AS 1: Presentation of Financial Statements<br><br>Chapter 4      Ind AS 2: Inventories<br><br>Chapter 5      Ind AS 7: Statement of Cash Flows<br><br>Chapter 6      Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors<br><br>Chapter 7      Ind AS 10: Events after the Reporting Period<br><br>Chapter 8      Ind AS 12: Income Taxes<br><br>Chapter 9      Ind AS 16: Property, Plant and Equipment<br><br>Chapter 10    Ind AS 17: Leases<br><br>Chapter 11    Ind AS 19: Employee Benefits<br><br>Chapter 12    Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance<br><br>Chapter 13    Ind AS 21: The Effects of Changes in Foreign Exchange Rates<br><br>Chapter 14    Ind AS 23: Borrowing Costs<br><br>Chapter 15    Ind AS 24: Related Party Disclosures<br><br>Chapter 16    Ind AS 27: Separate Financial Statements<br><br>Chapter 17    Ind AS 28: Investments in Associates and Joint Ventures<br><br>Chapter 18    Ind AS 29: Financial Reporting in Hyperinflationary Economies<br><br>Chapter 19    Ind AS 32: Financial Instruments - Presentation<br><br>Chapter 20    Ind AS 33: Earnings Per Share<br><br>Chapter 21    Ind AS 34: Interim Financial Reporting<br><br>Chapter 22    Ind AS 36: Impairment of Assets<br><br>Chapter 23    Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets<br><br>Chapter 24    Ind AS 38: Intangible Assets<br><br>Chapter 25    Ind AS 40: Investment Property<br><br>Chapter 26    Ind AS 41: Agriculture<br><br>Chapter 27    Ind AS 101: First-Time Adoption of Indian Accounting Standards<br><br>Chapter 28    Ind AS 102: Share-Based Payment<br><br>Chapter 29    Ind AS 103: Business Combinations<br><br>Chapter 30    Ind AS 104: Insurance Contracts<br><br>Chapter 31    Ind AS 105: Non-Current Assets Held for Sale and Discontinued Operations<br><br>Chapter 32    Ind AS 106: Exploration for and Evaluation of Mineral Resources<br><br>Chapter 33    Ind AS 107: Financial Instruments: Disclosures<br><br>Chapter 34    Ind AS 108: Operating Segments<br><br>Chapter 35    Ind AS 109: Financial Instruments<br><br>Chapter 36    Ind AS 110: Consolidated Financial Statements<br><br>Chapter 37    Ind AS 111: Joint Arrangements<br><br>Chapter 38    Ind AS 112: Disclosures of Interests in Other Entities<br><br>Chapter 39    Ind AS 113: Fair Value Measurement<br><br>Chapter 40    Ind AS 114: Regulatory Deferral Accounts<br><br>Chapter 41    Ind AS 115: Revenue from Contracts with Customers<br><br>Chapter 42    Ind AS 116: Leases<br><br>Chapter 43    Schedule III (2021 Amendments)<br><br>Chapter 44    AS, IFRS and Ind AS — A Comparative Analysis<br><br>Chapter 45    Basic Illustrations on Significant Ind AS<br><br>Chapter 46    Comprehensive Practical Illustrations on Ind AS<br><br>Chapter 47    Summary of Opinions from ITFG Bulletins<br><br>Chapter 48    MAT Levy on Ind AS Compliant Companies<br><br>Appendix      Ind AS Applicability and Obligations — Rules as notified by MCA |

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