FINANCIAL REPORTING
EXTRA QUESTIONS AND ANSWERS ADDED IN STUDY MATERIAL
RECENT AMENDMENTS IN IND AS
:- INDEX:-
| S. No. | IND AS No. | Topics | Page No. |
| 1 | IND AS 1 | PRESENTATION OF FINANCIAL STATEMENTS | 1.1 – 1.3 |
| 2 | IND AS 2 | INVENTORIES | 1.4 – 1.8 |
| 3 | IND AS 7 | STATEMENT OF CASH FLOWS | 1.9 – 1.11 |
| 4 | IND AS 8 | ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS | 1.12 – 1.13 |
| 5 | IND AS 10 | EVENTS AFTER THE REPORTING PERIOD | 1.14 – 1.14 |
| 6 | IND AS 12 | INCOME TAXES | 1.15 – 1.24 |
| 7 | IND AS 16 | PROPERTY, PLANT AND EQUIPMENT | 1.25 – 1.27 |
| 8 | IND AS 19 | EMPLOYEE BENEFITS | 1.28 – 1.36 |
| 9 | IND AS 20 | ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE | 1.37 – 1.38 |
| 10 | IND AS 21 | THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES | 1.39 – 1.41 |
| 11 | IND AS 23 | BORROWING COSTS | 1.42 – 1.47 |
| 12 | IND AS 24 | RELATED PARTY DISCLOSURES | 1.48 – 1.50 |
| 13 | IND AS 33 | EARNINGS PER SHARE | 1.51 – 1.51 |
| 14 | IND AS 34 | INTERIM FINANCIAL REPORTING | 1.52 – 1.54 |
| 15 | IND AS 36 | IMPAIRMENT OF ASSETS | 1.55 – 1.57 |
| 16 | IND AS 37 | PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS | 1.58 – 1.60 |
| 17 | IND AS 40 | INVESTMENT PROPERTY | 1.61 – 1.64 |
| 18 | IND AS 41 | AGRICULTURE | 1.65 – 1.67 |
| 19 | IND AS 101 | FIRST-TIME ADOPTION OF INDIAN ACCOUNTING STANDARDS | 1.68 – 1.78 |
| 20 | IND AS 102 | SHARE BASED PAYMENT | 1.79 – 1.82 |
| 21 | IND AS 103 | BUSINESS COMBINATIONS | 1.83 – 1.94 |
| 22 | IND AS 105 | NON CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATION | 1.95 – 1.98 |
| 23 | IND AS 108 | OPERATING SEGMENTS | 1.99 – 1.102 |
| 24 | IND AS 113 | FAIR VALUE MEASURMENT | 1.103 – 1.104 |
| 25 | IND AS 115 | REVENUE FROM CONTRACTS WITH CUSTOMERS | 1.105 – 1.115 |
| 26 | IND AS 116 | LEASE ACCOUNTING | 1.116 – 1.123 |
| 27 | | RECENT AMENDMENTS IN IND AS | 1.124 – 1.131 |
