Library / Technical Accounting Manual: IFRS, IAS and Ind AS Equivalents
Contents
Purpose, Scope and How to Use This Manual 2
IAS 1 - Presentation of Financial Statements 6
IAS 7 - Statement of Cash Flows 20
IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors 26
IAS 10 - Events After the Reporting Period 29
IAS 16 - Property, Plant and Equipment (PPE) 38
IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance 46
IAS 21 - The Effects of Changes in Foreign Exchange Rates 49
IAS 24 - Related Party Disclosures 55
IAS 28 - Investments in Associates and Joint Ventures 58
IAS 33 - Earnings Per Share (EPS) 61
IAS 34 - Interim Financial Reporting 64
IAS 36 - Impairment of Assets 66
IAS 37 - Provisions, Contingent Liabilities and Contingent Assets 69
IAS 40 - Investment Property 75
IFRS 2 - Share-based Payment 81
IFRS 3 - Business Combinations 86
IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations 91
IFRS 6 - Exploration for and Evaluation of Mineral Resources 94
IFRS 7 - Financial Instruments: Disclosures 97
IFRS 8 - Operating Segments 99
IFRS 9 - Financial Instruments 102
IFRS 10 - Consolidated Financial Statements 107
IFRS 11 - Joint Arrangements 111
IFRS 12 - Disclosure of Interests in Other Entities 114
IFRS 13 - Fair Value Measurement 116
IFRS 15 - Revenue from Contracts with Customers 119
IFRS 17 - Insurance Contracts 129
Section 2 - Industry-Specific Application and VC/PE Mandates 133
Section 3 - Internal Audit and Compliance Guides 143
Appendix - Mermaid.js Diagram Source 152
Master Index - IFRS/IAS to Ind AS Concordance 155
Section 1
Detailed Standard-by-Standard Analysis
Recognition, measurement, presentation and disclosure for each standard, with prescribed statement formats, decision trees, worked computations and a comparative Ind AS carve-out analysis.
Part A - International Accounting Standards (IAS)
© Vipin Nair. This guide is for reading online only. Copying, downloading, printing and redistribution are not permitted. For study and general reference; not legal, tax or investment advice.