Accounting Standards Made Easy for CA Final

About ACCOUNTING STANDARDS Made Easy for CA Final Introduction Preface to Accounting Standards (Very Important) Framework for Preparation and Presentation of Financial Statements (Very Important) CHAPTER 1 AS 1 Disclosure of accounting policies v Ind AS 1 Presentation of Financial statements CHAPTER 2 AS 2 Valuation of Inventories v Ind AS 2 Valuation of Inventories CHAPTER 3 AS 3 Cash flow statement v Ind AS 7 Cash flow statement CHAPTER 4 AS 4 Contingencies and events occurring after the balance sheet date v Ind AS 10 Events occurring after the balance sheet date CHAPTER 5 AS 5 Net profit or loss for the period, prior period items and changes in accounting policies v Ind AS 8 Accounting policies & changes in accounting estimates and Errors CHAPTER 6 AS 7 Construction Contracts v Ind AS 11 Construction Contracts CHAPTER 7 AS 9 Revenue Recognition v Ind AS 1 Revenue CHAPTER 8 AS 10 Property Plant and Equipment v Ind AS 16 Property Plant and Equipment CHAPTER 9 AS 11 The effects of changes in Foreign Exchange Rates v Ind AS 21 The Effects of Changes in Foreign Exchange Rates CHAPTER 10 AS 12 Accounting for Government Grants v Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance CHAPTER 11 AS 13 Accounting for investments v Ind AS 109, 107 & 32 – Financial instruments CHAPTER 12 AS 14 Accounting for amalgamation v Ind AS 103 Business combinations CHAPTER 13 AS 15 Employee benefits v Ind AS 19 Employee benefits CHAPTER 14 AS 16 Borrowing costs v Ind AS 23 Borrowing costs CHAPTER 15 AS 17 Segment reporting v Ind AS 108 Operating Segments CHAPTER 16 AS 18 Related party disclosures v Ind AS 24 Related Party Disclosures CHAPTER 17 AS 19 Leases v Ind AS 17 Leases CHAPTER 18 AS 20 Earnings per share v Ind AS 33 Earnings per Share CHAPTER 19 AS 21 Consolidated Financial Statements v Ind AS 110 Consolidated Financial Statements CHAPTER 20 AS 22 Accounting for Taxes on Income v Ind AS 12 Income Taxes CHAPTER 21 AS 23 Accounting for Investments in Associates in Consolidated Financial Statements v Ind AS 28 Investments in Associates and Joint Ventures CHAPTER 22 AS 24 Discontinuing Operations v Ind AS 105 Non-current Assets Held for Sale and Discontinued Operations CHAPTER 23 AS 25 Interim Financial Reporting v Ind AS 34 Interim Financial Reporting CHAPTER 24 AS 26 Intangible assets v Ind AS 38: Intangible assets CHAPTER 25 AS 27 Financial Reporting of Interests in Joint Ventures v Ind AS 28 Investments in Associates and Joint Ventures & v Ind AS 111 Joint arrangements CHAPTER 26 AS 28 Impairment of Assets v Ind AS 36 Impairment of Assets CHAPTER 27 AS 29 Provisions, contingent liabilities and contingent assets v Ind AS 37 Provisions, contingent liabilities and contingent assets CHAPTER 28 AS 109, 107 & 32 Financial instruments CHAPTER 29 Carve outs of Ind AS Vs. IFRS

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