Bharat’s Practical Guide to International Financial Reporting Standards by B.D. Chatterjee

Chapter 1       IASB and Regulatory Framework                                         

Chapter 2       Conceptual Framework for Financial Reporting                   

Chapter 3       IAS/IFRSs at a Glance                                                          

Chapter 4       IAS 1: Presentation of Financial Statements                         

Chapter 5       Inventories                                                                             

Chapter 6       Cash Flow Statements                                                           

Chapter 7       IAS 8: Basis of Preparation of Financial Statements            

Chapter 8       IAS 10: Events occurring after the Reporting Period           

Chapter 9       IAS 12: Income Taxes                                                           

Chapter 10     IAS 16: Property, Plant & Equipment                                   

Chapter 11     IAS 19: Employee benefits                                                    

Chapter 12     IAS 20: Government Grant                                                   

Chapter 13     IAS 21: Effects of Changes in Foreign Exchange Rates      

Chapter 14     IAS 23: Borrowing cost                                                         

Chapter 15     IAS 24: Related party disclosures                                         

Chapter 16     IAS 29: Financial Reporting in Hyperinflationary Economies          

Chapter 17     IAS 33: Earnings per Share                                                   

Chapter 18     IAS 34: Interim Financial Reporting                                     

Chapter 19     IAS 36: Impairment of assets                                                

Chapter 20     IAS 37: Provisions, Contingent Liabilities and Contingent Assets   

Chapter 21     IAS 38: Intangible Assets                                                      

Chapter 22     IAS 40: Investment Properties                                              

Chapter 23     IAS 41: Agriculture                                                               

Chapter 24     IFRS 1: First time adoption of International Finance Reporting Standards 

Chapter 25     IFRS 2: Share Based Payments                                             

Chapter 26     IFRS 17: Insurance Contracts                                               

Chapter 27     IFRS 5: Non-Current Assets held for Sale and Discontinued Operations    

Chapter 28     IFRS 6: Exploration and Evaluation of Mineral Resources  

Chapter 29     IFRS 8: Operating Segments                                                 

Chapter 30     Financial Instruments (IAS 32, IFRS 7, IFRS 9)                  

Chapter 31     IFRS 3: Business Combination                                              

Chapter 32     IFRS 13: Fair value Measurement                                         

Chapter 33     Consolidated Financial Statements (IAS 27, IAS 28, IFRS 10, IFRS 11 and IFRS 12)     

Chapter 34     IFRS 14: Regulatory Deferral                                               

Chapter 35     IFRS 15: Revenue from Contract with customers                

Chapter 36     IFRS 16: Leases                                                                     

Chapter 37     International Financial Reporting Interpretations Committee (IFRIC)         

Chapter 38     Standing Interpretation Committee (SIC)                             

Chapter 39     Presentation and Disclosure in Financial Statements (IFRS 18)       

Chapter 40     Subsidiaries without Public Accountability: Disclosures (IFRS 19) 

Chapter 41     Small and Medium Enterprises                                              

Chapter 42     Sustainability Reporting under Environment, Social and Governance (ESG)          

Chapter 43     International Financial Reporting Standards – by Industry sector