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CHAPTER 1� Accounting Standard - Introduction & Applicability 1
CHAPTER 2� Ind AS & IFRSs - Introduction & Applicability 9
CHAPTER 3� AS 1 - Disclosure of Accounting Policies 15
CHAPTER 4� AS 2 - Valuation of Inventories 24
CHAPTER 5� AS 3 - Cash Flow Statements 42
CHAPTER 6� AS 4 - Contingencies and Events Occurring after Balance Sheet Date 54
CHAPTER 7� AS 5 - Net Profit or Loss for the period, Prior Period Item and Changes
in Accounting Policies 61
I-5
CHAPTER 8� AS 6 - Depreciation Accounting 70
CHAPTER 9� AS 7 - Construction Contracts 81
CHAPTER 10� AS 9 - Revenue Recognition 93
CHAPTER 11� AS 10 - Accounting for Fixed Assets 109
CHAPTER 12� AS 11 - The effect of Changes in Foreign Exchange Rates 119
CHAPTER 13� AS 12 - Accounting for Government Grants 133
CHAPTER 14� AS 13 - Accounting for Investments 146
CHAPTER 15� AS 15 - Employee Benefit 155
CHAPTER 16� AS 16 - Borrowing Costs 184
CHAPTER 17� AS 17 - Segment Reporting 202
CHAPTER 18� AS 18 - Related Party Disclosures 219
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I-6 CONTENTS
CHAPTER 19� AS 19 - Leases 228
CHAPTER 20� AS 20 - Earning Per Share 253
CHAPTER 21� AS 22 - Accounting for Taxes on income 275
CHAPTER 22� AS 24 - Discontinuing Operation 304
CHAPTER 23� AS 25 - Interim Financial Reporting 312
CHAPTER 24� AS 26 - Intangible Assets 325
CHAPTER 25� AS 28 - Impairment of Assets 348
CHAPTER 26� AS 29 - Provisions, Contingent assets and contingent liabilities 380
CHAPTER 27� AS 30, 31 & 32 - Financial Instruments 399
CHAPTER 28� Revised Schedule VI/Schedule III of Companies Act, 2013 and
Corporate Reporting 450
� FINANCIAL REPORTING NOVEMBER 2013 EXAM 475
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CONTENTS I-7