iGAAP 2016 A guide to Ind AS reporting – Deloitte

By | April 18, 2017
(Last Updated On: April 18, 2017)

iGAAP 2016 A guide to Ind AS reporting Hardcover – 2016 by Deloitte (Author)

iGAAP 2016 A guide to Ind AS reporting - Deloitte

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Description
In February 2015, the Ministry of Corporate Affairs notified the Companies (Indian
Accounting Standards) Rules, 2015 that set out the text of 39 Indian Accounting
Standards (Ind ASs) and the dates of implementation of Ind ASs by various classes of
companies. These were amended on
30 March 2016 by the issuance of the Companies (Indian Accounting Standards)
(Amendment) Rules, 2016.
The first set of companies will be required to adopt Ind ASs for their financial
statements from accounting periods beginning on or after 1 April 2016 with
comparatives for periods ending
31 March 2016.
The implementation of Ind ASs involvesa new way of thinking about accounting and
financial reporting with greater emphasis on interpretation and application of
principles – with particular focus on the substance and underlying economics of a
transaction, and on transparency of financial information.
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Contents
Volume A, Part 1
A1    Introduction
A2    Applicability of the Indian Accounting Standards
A3    First-time adoption of Indian Accounting Standards
A4    Presentation of financial statements
A5    Accounting policies, changes in accounting estimates and errors
A6    Fair value measurement
A7    Property, plant and equipment
A8    Investment property
A9    Intangible assets
A10   Impairment of assets
A11   Inventories
A12   Provisions, contingent liabilities and contingent assets
A13   Income taxes
A14   Revenue from contracts with customers
A15   Employee benefits
A16   Share-based payment
Volume A, Part 2
A17   Leases
A18   Borrowing costs
A19   The effects of changes in foreign exchange rates
A20   Non-current assets held for sale and discontinued operations
A21   Statement of cash flows
A22   Events after the reporting period
A23   Related party disclosures
A24   Consolidated financial statements
A25   Business combinations
A26   Investments in associates and joint ventures
A27   Joint arrangements
A28   Disclosure of interests in other entities
A29   Separate financial statements
A30   Operating segments
A31   Earnings per share
A32   Interim financial reporting
A33   Government grants
A34   Financial reporting in hyperinflationary economies
A35   Agriculture
A36   Insurance contracts
A37   Exploration for and evaluation of mineral resources
A38   Regulatory deferral accounts
Appendix Al    Revenue (Ind AS 18)
Appendix A2    Construction contracts (Ind AS 11)
Appendix A3    Service concession arrangements
Volume B
B1    Scope
B2    Financial assets
B3    Financial liabilities and equity
B4    Derivatives
B5    Embedded derivatives
B6    Measurement
B7    Fair value measurement of financial instruments
B8    Recognition and derecognition
B9    Hedge accounting
B10    Hedge accounting – examples
B11    Disclosure
B12    First-time adoption of Ind ASs – Financial
Instruments.
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