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Module 1Units
Initial Pages
Chapter 1: Application of Accounting StandardsUnit 1: AS 15 - Employee Benefits -
Unit 2: AS 25 - Interim Financial Reporting -
Unit 3: AS 28 - Impairment of Assets -
Unit 4: AS 21 - Consolidated Financial Statements
Unit 5: AS 23 - Accounting for Investments in Associates in Consolidated Financial Statements -
Unit 6: AS 27 - Financial Reporting of Interests in Joint Ventures -
Chapter 2: Application of Guidance Notes
Annexure: Schedule III to The Companies Act, 2013
Module 2
Initial Pages
Chapter 3: Framework for Preparation and Presentation of Financial Statements
Chapter 4: Ind AS on Presentation of Items in the Financial StatementsUnit 1: Ind AS 1 - Presentation of Financial Statements -
Unit 2: Ind AS 34 - Interim Financial Reporting -
Unit 3: Ind AS 7 - Statement of Cash Flows -
Chapter 5: Ind AS on Recognition of Revenue in the Financial StatementsUnit 1: Ind AS 11 - Construction Contracts -
Unit 2: Ind AS 18 - Revenue -
Chapter 6: Ind AS on Measurement based on Accounting PoliciesUnit 1: Ind AS 8 - Accounting Policies, Changes in Accounting Estimates and Errors -
Unit 2: Ind AS 10 - Events after the Reporting Period -
Unit 3: Ind AS 113 - Fair Value Measurement -
Chapter 7: Other Ind ASUnit 1: Ind AS 20 - Accounting for Government Grants and Disclosure of Government Assistance -
Unit 2: Ind AS 114 - Regulatory Deferral Accounts -
Chapter 8: Ind AS 101 - First-time Adoption of Indian Accounting Standards -
Module 3
Initial Pages
Chapter 9: Ind AS on Assets of the Financial StatementsUnit 1: Ind AS 2 - Inventories -
Unit 2: Ind AS 16 - Property, Plant and Equipment -
Unit 3: Ind AS 17 - Leases -
Unit 4: Ind AS 23 - Borrowing Costs -
Unit 5: Ind AS 36 - Impairment of Assets -
Unit 6: Ind AS 38 - Intangible Assets -
Unit 7: Ind AS 40 - Investment Property -
Unit 8: Ind AS 105 - Non-current Assets Held for Sale and Discontinued Operations -
Module 4
Initial Pages
Chapter 10: Ind AS on Liabilities of the Financial StatementsUnit 1: Ind AS 19 - Employee Benefits -
Unit 2: Ind AS 37 - Provisions, Contingent Liabilities and Contingent Assets -
Chapter 11: Ind AS on Items impacting the Financial StatementsUnit 1: Ind AS 12 - Income Taxes -
Unit 2: Ind AS 21 - The Effects of Changes in Foreign Exchange Rates -
Chapter 12: Ind AS on Disclosures in the Financial StatementsUnit 1: Ind AS 24 - Related Party Disclosures -
Unit 2: Ind AS 33 - Earnings per Share -
Unit 3: Ind AS 108 - Operating Segments -
Module 5
Initial Pages
Chapter 13: Consolidated and Separate Financial StatementsUnit 1: Introduction to Consolidated Financial Statements
Unit 2: Important Definitions
Unit 3: Separate Financial Statements
Unit 4: Consolidated Financial Statements
Unit 5: Consolidated Financial Statements: Accounting of Subsidiaries
Unit 6: Joint Arrangements
Unit 7: Investment in Associates & Joint Ventures
Unit 8: Disclosures
Annexures
Chapter 14: Industry Specific Ind ASUnit 1: Ind AS 41 - Agriculture -
Unit 2: Ind AS 104 - Insurance Contracts -
Unit 3: Ind AS 106 - Exploration for and Evaluation of Mineral Resources -
Module 6
Initial Pages
Chapter 15: Business Combination and Corporate Restructuring
Chapter 16: Accounting and Reporting of Financial InstrumentsUnit 1: Financial Instruments: Scope and Definitions
Unit 2: Financial Instruments: Equity and Financial Liabilities
Unit 3: Classification and Measurement of Financial Assets and Financial Liabilities
Unit 4: Recognition and Derecognition of Financial Instruments
Unit 5: Derivatives and Embedded Derivatives
Unit 6: Disclosures
Unit 7: Hedge Accounting
Comprehensive Illustrations
Chapter 17: Accounting for Share Based Payment
Module 7
Initial Pages
Chapter 18: Analysis of Financial Statements
Chapter 19: Accounting of Carbon Credits
Chapter 20: Accounting for e-Commerce Business
Chapter 21: Integrated Reporting
Chapter 22: Corporate Social Responsibility
Chapter 23: Human Resource Reporting
Chapter 24: Value Added Statement