DIVISION I

Chapter 1          Ind AS and IFRS: An Overview                                        

Chapter 2          Gist of Ind-AS                                                                    

DIVISION II

Chapter 3          Ind AS 1 (IAS 1): Presentation of Financial Statements   

Chapter 4          Ind AS 2 (IAS 2): Inventories                                            

Chapter 5          Ind AS 7 (IAS 7): Statement of Cash Flows                     

Chapter 6          Ind AS 8 (IAS 8): Accounting Policies, Changes in Accounting Estimates and Errors    

Chapter 7          Ind AS 10 (IAS 10): Events after the Reporting Period    

Chapter 8          Ind AS 11 (IAS 11): Construction Contracts                     

Chapter 9          Service Concession Arrangements — Illustrative Commentary     

Chapter 10        Ind AS 12 (IAS 12): Income Taxes                                    

Chapter 10.1     Ind AS Accounting for Foregoing MAT Credit Pursuant to Section 115BAA    

Chapter 11        Ind AS 16 (IAS 16): Property, Plant and Equipment        

Chapter 12        Ind AS 17 (IAS 17): Leases                                               

Chapter 13        Ind AS 18 (IAS 18): Revenue                                            

Chapter 14        Ind AS 19 (IAS 19): Employee Benefits                           

Chapter 15        Ind AS 20 (IAS 20): Government Grants & Government Assistance       

Chapter 16        Ind AS 21 (IAS 21): The Effects of Changes in Foreign Exchange Rates

Chapter 17        Ind AS 23 (IAS 23): Borrowing Costs                               

Chapter 18        Ind AS 24 (IAS 24): Related Parties                                  

Chapter 19        Ind AS 27 (IAS 27): Separate Financial Statements

Chapter 20        Ind AS 28 (IAS 28): Investments in Associates and Joint Ventures         

Chapter 21        Ind AS 29 (IAS 29): Financial Reporting in Hyperinflationary Economics          

Chapter 22        Ind AS 31 (IAS 31): Interests in Joint Ventures                

Chapter 23        Ind AS 32 (IAS 32): Financial Instruments: Presentation  

Chapter 24        Ind AS 33 (IAS 33): Earnings Per Share                            

Chapter 25        Ind AS 34 (IAS 34): Interim Financial Reporting