Course Syllabus

List of Ind AS Covered in the Course Syllabus

• Introduction: Ind AS, IFRS, IAS, Applicability etc.
• Ind AS 1: Presentation of Financial Statements
• Ind AS 2: Inventories
• Ind AS 7: Statement of Cash Flows
• Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors
• Ind AS 10: Events after the Reporting Period
• Ind AS 12: Income Taxes
• Ind AS 16: Property, Plant and Equipment
• Ind AS 19: Employee Benefits
• Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance
• Ind AS 21: The Effects of Changes in Foreign Exchange Rates
• Ind AS 23: Borrowing Costs
• Ind AS 24: Related Party Disclosures
• Ind AS 27: Separate Financial Statements
• Ind AS 28: Investments in Associates and Joint Ventures
• Ind AS 29: Financial Reporting in Hyperinflationary Economies
• Ind AS 32: Financial Instruments: Presentation
• Ind AS 33: Earnings Per Share
• Ind AS 34: Interim Financial Reporting
• Ind AS 36: Impairment Assets
• Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets
• Ind AS 38: Intangible Assets
• Ind AS 40: Investment Property
• Ind AS 41: Agriculture
• Ind AS 101: First-time Adoption of Indian Accounting Standards
• Ind AS 102: Share-based Payment
• Ind AS 103: Business Combinations
• Ind AS 104: Insurance Contracts
• Ind AS 105: Non-current Assets Held for Sale and Discontinued Operations
• Ind AS 106: Exploration for and Evaluation of Mineral Resources
• Ind AS 108: Operating Segments
• Ind AS 110: Consolidated Financial Statements
• Ind AS 111: Joint Arrangements
• Ind AS 112: Disclosure of Interests in Other Entities
• Ind AS 113: Fair Value Measurement
• Ind AS 114: Deferral Payment Accounts
• Ind AS 115: Revenue from Contracts with Customers (Comparison with Ind AS 11 and Ind AS 18)
• Ind AS 116: Leases (Differences from Ind AS 17, Leases)

(The course covers over 35 Indian Accounting Standards along with comparisons to IFRS and existing Accounting Standards.)