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INDIAN ACCOUNTING STANDARDS (IND AS)

INDIAN ACCOUNTING STANDARDS ( ind as )Titre de la pr sentation1 AGENDAS tepping into Ind ASKey Implementation ChallengesClarifications provided by ITFGL earning from global peers01 STEPPING INTO IND ASDateTitre de la pr sentationIND AS VS. IFRSIAS/IFRST itle Ind ASIAS 1 Presentation of financial Statement1 IAS 2 Inventories2 IAS 7 Statement of Cash Flows7 IAS 8 ACCOUNTING Policies, Changes in ACCOUNTING Estimates and Errors8 IAS 10 Events after the Reporting Period10 IAS 11 Construction Contracts11 IAS 12 Income Taxes12 IAS 16 Property.

PRESENTATION OF FINANCIAL STATEMENTS (IND AS 1) A complete set of financial statements comprises: • a balance sheet as at the end of the period;

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