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Practical Guide to Ind AS & IFRS
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| Book Details | |
| Title | Practical Guide to Ind AS & IFRS |
| ISBN | 978-81-1956-518-4 |
| Edition | 10th edn., 2025 |
| Pages | 2024 |
| Authors | CA. Kamal Garg |
| Publisher | Bharat Publishers |
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Description
“Practical Guide to Ind AS & IFRS” by CA. Kamal Garg is the most trusted resource for understanding Indian Accounting Standards in light of IFRS.
🔹 Covers Ind AS & IFRS with comparative analysis
🔹 Updated as per latest MCA notifications and ICAI announcements
🔹 Includes practical examples, case studies & disclosures
🔹 Essential for CAs, accounting professionals, auditors, and finance students
Grab your copy now with 25% OFF and Free Shipping from Bharat Publishers.
CONTENTS AT A GLANCE
| Chapter | Description | Page |
| Bharat? | 5 | |
| Preface to the Ninth Edition | 7 | |
| Detailed Contents | 13 | |
| DIVISION I | ||
| Chapter 1 | Ind AS and IFRS: An Overview | 1 |
| Chapter 2 | Gist of Ind-AS | 45 |
| DIVISION II | ||
| Chapter 3 | Ind AS 1 (IAS 1): Presentation of Financial Statements | 99 |
| Chapter 4 | Ind AS 2 (IAS 2): Inventories | 147 |
| Chapter 5 | Ind AS 7 (IAS 7): Statement of Cash Flows | 160 |
| Chapter 6 | Ind AS 8 (IAS 8): Accounting Policies, Changes in Accounting Estimates and Errors | 175 |
| Chapter 7 | Ind AS 10 (IAS 10): Events after the Reporting Period | 193 |
| Chapter 8 | Ind AS 11 (IAS 11): Construction Contracts | 205 |
| Chapter 9 | Service Concession Arrangements — Illustrative Commentary | 218 |
| Chapter 10 | Ind AS 12 (IAS 12): Income Taxes | 242 |
| Chapter 10.1 | Ind AS Accounting for Foregoing MAT Credit Pursuant to Section 115BAA | 295 |
| Chapter 11 | Ind AS 16 (IAS 16): Property, Plant and Equipment | 306 |
| Chapter 12 | Ind AS 17 (IAS 17): Leases | 346 |
| Chapter 13 | Ind AS 18 (IAS 18): Revenue | 378 |
| Chapter 14 | Ind AS 19 (IAS 19): Employee Benefits | 396 |
| Chapter 15 | Ind AS 20 (IAS 20): Government Grants & Government Assistance | 445 |
| Chapter 16 | Ind AS 21 (IAS 21): The Effects of Changes in Foreign Exchange Rates | 460 |
| Chapter 17 | Ind AS 23 (IAS 23): Borrowing Costs | 494 |
| Chapter 18 | Ind AS 24 (IAS 24): Related Parties | 504 |
| Chapter 19 | Ind AS 27 (IAS 27): Separate Financial Statements | 515 |
| Chapter 20 | Ind AS 28 (IAS 28): Investments in Associates and Joint Ventures | 539 |
| Chapter 21 | Ind AS 29 (IAS 29): Financial Reporting in Hyperinflationary Economics | 558 |
| Chapter 22 | Ind AS 31 (IAS 31): Interests in Joint Ventures | 565 |
| Chapter 23 | Ind AS 32 (IAS 32): Financial Instruments: Presentation | 569 |
| Chapter 24 | Ind AS 33 (IAS 33): Earnings Per Share | 593 |
| Chapter 25 | Ind AS 34 (IAS 34): Interim Financial Reporting | 617 |
| Chapter 26 | Ind AS 36 (IAS 36): Impairment of Assets | 695 |
| Chapter 27 | Ind AS 37 (IAS 37): Provisions, Contingent Liabilities and Contingent Assets | 732 |
| Chapter 28 | Ind AS 38 (IAS 38): Intangible Assets | 764 |
| Chapter 29 | Ind AS 39 (IAS 39): Financial Instruments: Recognition and Measurement | 794 |
| Chapter 30 | Ind AS 40 (IAS 40): Investment Property | 815 |
| Chapter 31 | Ind AS 41 (IAS 41): Agriculture | 832 |
| Chapter 32 | Ind AS 101 (IFRS 1): First Time Adoption of Indian Accounting Standards | 844 |
| Chapter 33 | Implementation Guidance on various aspects of Ind AS 101 | 897 |
| Chapter 34 | Practice Pointer Case Studies on First Time Adoption of Ind AS | 906 |
| Chapter 35 | Ind AS 102 (IFRS 2): Share Based Payments | 017 |
| Chapter 36 | Implementation Guidance on various aspects of Ind AS 102 | 951 |
| Chapter 37 | Ind AS 103 (IFRS 3): Business Combinations | 967 |
| Chapter 38 | Ind AS 104 (IFRS 4): Insurance Contracts | 1029 |
| Chapter 39 | Ind AS 105 (IFRS 5): Non-Current Assets held for Sale and Discontinued Operations | 1047 |
| Chapter 40 | Ind AS 106 (IFRS 6): Exploration and Evaluation of Mineral Resources | 1061 |
| Chapter 41 | Ind AS 107 (IFRS 7): Financial Instruments: Disclosures | 1065 |
| Chapter 42 | Ind AS 108 (IFRS 8): Operating Segments | 1074 |
| Chapter 43 | Ind AS 109 (IFRS 9): Financial Instruments | 1089 |
| Chapter 44 | Practical Illustrations on Financial Instruments | 1142 |
| Chapter 45 | Ind AS 110 (IFRS 10): Consolidated Financial Statements | 1189 |
| Chapter 46 | Ind AS 111 (IFRS 11): Joint Arrangements | 1274 |
| Chapter 47 | Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities | 1295 |
| Chapter 48 | Ind AS 113 (IFRS 13): Fair Value Measurement | 1305 |
| Chapter 49 | Ind AS 114 (IFRS 14): Regulatory Deferral Accounts | 1354 |
| Chapter 50 | Ind AS 115 (IFRS 15): Revenue from Contracts with Customers | 1374 |
| Chapter 51 | Ind AS 116 (IFRS 16): Leases | 1425 |
| Chapter 52 | Financial Reporting Considerations for IBOR Reforms | 1492 |
| DIVISION III | ||
| Chapter 53 | Chapter 49B: Primer on IFRS 17 – Insurance Contracts | 1501 |
| DIVISION IV | ||
| Chapter 54 | Format of Financial Statements for Companies (Other than NBFCs) required to comply with Ind-AS under Companies Act, 2013 — Division II of Schedule III | 1641 |
| Chapter 55 | Commonly Observed Non-compliances in Ind AS Financial Statements | 1706 |
| DIVISION V | ||
| Chapter 56 | Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 1 | 1743 |
| Chapter 57 | Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 2 | 1748 |
| Chapter 58 | Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 3 | 1755 |
| Chapter 59 | Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 4 | 1768 |
| Chapter 60 | Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 5 | 1771 |
| Chapter 61 | Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 6 | 1779 |
| Chapter 62 | Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 7 | 1783 |
| Chapter 63 | Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 8 | 1783 |
| Chapter 64 | Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 9 | 1802 |
| Chapter 65 | Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 10 | 1808 |
| Chapter 66 | Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 11 | 1815 |
| Chapter 67 | Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 12 | 1824 |
| Chapter 68 | Summary of Opinions from ITFG Bulletins | 1825 |
| Chapter 69 | FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting Standards | 1863 |
| DIVISION VI | ||
| Chapter 70 | Basic Illustrations on Significant Ind AS | 1865 |
| Chapter 71 | Comprehensive Practical Questions on Ind AS | 1877 |
| Bibliography | 1960 | |
Additional information
| Publisher | Bharat |
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