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Chapter

Application of Ind AS with reference to General Purpose Financial Statements

Financial Reporting

31 topics

  1. Ind AS 1 “Presentation of Financial Statements”standard
  2. Ind AS 34 “Interim Financial Reporting”standard
  3. Ind AS 7 “Statement of Cash Flows”standard
  4. Ind AS 8 “Accounting Policies, Changes in Accounting Estimates and Errors”standard
  5. Ind AS 10 “Events after the Reporting Period”standard
  6. Ind AS 113 “Fair Value Measurement”standard
  7. Ind AS 115* “Revenue from Contracts with the Customers”standard
  8. Ind AS 2 “Inventories”standard
  9. Ind AS 16 “Property, Plant and Equipment”standard
  10. Ind AS 116* “Leases”standard
  11. Ind AS 23 “Borrowing Costs”standard
  12. Ind AS 36 “Impairment of Assets”standard
  13. Ind AS 38 “Intangible Assets”standard
  14. Ind AS 40 “Investment Property”standard
  15. Ind AS 105 “Non-current Assets Held for Sale and Discontinued Operations”standard
  16. Ind AS 19 “Employee Benefits”standard
  17. Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets”standard
  18. Ind AS 12* “Income Taxes”standard
  19. Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”standard
  20. Ind AS 24 “Related Party Disclosures”standard
  21. Ind AS 33 “Earnings per Share”standard
  22. Ind AS 108 “Operating Segments”standard
  23. Ind AS 102 “Share Based Payment”standard
  24. Ind AS 41 “Agriculture”standard
  25. Ind AS on Financial Instruments: Financial Instruments: Scope and Definitions
  26. Ind AS on Financial Instruments: Classification and Measurement of Financial Assets and Financial Liabilities
  27. Ind AS on Financial Instruments: Financial Instruments: Equity and Financial Liabilities
  28. Ind AS on Financial Instruments: Derivatives and Embedded Derivatives
  29. Ind AS on Financial Instruments: Recognition and Derecognition of Financial Instruments
  30. Ind AS on Financial Instruments: Hedge Accounting
  31. Ind AS on Financial Instruments: Disclosures
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