iGAAP 2016 A guide to Ind AS reporting Hardcover – 2016 by
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Description
In February 2015, the Ministry of Corporate Affairs notified the Companies (Indian
Accounting Standards) Rules, 2015 that set out the text of 39 Indian Accounting
Standards (Ind ASs) and the dates of implementation of Ind ASs by various classes of
companies. These were amended on
30 March 2016 by the issuance of the Companies (Indian Accounting Standards)
(Amendment) Rules, 2016.
The first set of companies will be required to adopt Ind ASs for their financial
statements from accounting periods beginning on or after 1 April 2016 with
comparatives for periods ending
31 March 2016.
The implementation of Ind ASs involvesa new way of thinking about accounting and
financial reporting with greater emphasis on interpretation and application of
principles – with particular focus on the substance and underlying economics of a
transaction, and on transparency of financial information.
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Contents
Volume A, Part 1
A1 Introduction
A2 Applicability of the Indian Accounting Standards
A3 First-time adoption of Indian Accounting Standards
A4 Presentation of financial statements
A5 Accounting policies, changes in accounting estimates and errors
A6 Fair value measurement
A7 Property, plant and equipment
A8 Investment property
A9 Intangible assets
A10 Impairment of assets
A11 Inventories
A12 Provisions, contingent liabilities and contingent assets
A13 Income taxes
A14 Revenue from contracts with customers
A15 Employee benefits
A16 Share-based payment
Volume A, Part 2
A17 Leases
A18 Borrowing costs
A19 The effects of changes in foreign exchange rates
A20 Non-current assets held for sale and discontinued operations
A21 Statement of cash flows
A22 Events after the reporting period
A23 Related party disclosures
A24 Consolidated financial statements
A25 Business combinations
A26 Investments in associates and joint ventures
A27 Joint arrangements
A28 Disclosure of interests in other entities
A29 Separate financial statements
A30 Operating segments
A31 Earnings per share
A32 Interim financial reporting
A33 Government grants
A34 Financial reporting in hyperinflationary economies
A35 Agriculture
A36 Insurance contracts
A37 Exploration for and evaluation of mineral resources
A38 Regulatory deferral accounts
Appendix Al Revenue (Ind AS 18)
Appendix A2 Construction contracts (Ind AS 11)
Appendix A3 Service concession arrangements
Volume B
B1 Scope
B2 Financial assets
B3 Financial liabilities and equity
B4 Derivatives
B5 Embedded derivatives
B6 Measurement
B7 Fair value measurement of financial instruments
B8 Recognition and derecognition
B9 Hedge accounting
B10 Hedge accounting – examples
B11 Disclosure
B12 First-time adoption of Ind ASs – Financial
Instruments.
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