INDIAN ACCOUNTING STANDARDS (IND AS)

INDIAN ACCOUNTING STANDARDS . ( ind as ). 1 Titre de la pr sentation AGENDA. Stepping into ind as . Key Implementation Challenges Clarifications provided by ITFG. Learning from global peers 01. STEPPING INTO ind as . Titre de la pr sentation Date ind as VS. IFRS. IAS/IFRS Title ind as . IAS 1 Presentation of Financial Statement 1. IAS 2 Inventories 2. IAS 7 Statement of Cash Flows 7. IAS 8 ACCOUNTING Policies, Changes in ACCOUNTING Estimates and Errors 8. IAS 10 Events after the Reporting Period 10. IAS 11 Construction Contracts 11. IAS 12 Income Taxes 12. IAS 16 Property, Plant and Equipment 16. IAS 17 Leases 17. IAS 18 Revenue 18. IAS 19 Employees Benefits 19. IAS 20 ACCOUNTING for Governments Grants and disclosure of 20. Government Assistance IAS 21 The Effects if Changes in Foreign Exchange Rates 21. IAS 23 Borrowing Costs 23.

IND AS VS. IFRS IAS/IFRS Title Ind AS IAS 1 Presentation of Financial Statement 1 IAS 2 Inventories 2 IAS 7 Statement of Cash Flows 7 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 8 IAS 10 Events after the Reporting Period 10 IAS 11 Construction Contracts 11 IAS 12 Income Taxes 12 IAS 16 Property, Plant and Equipment 16 IAS 17 Leases 17 IAS 18 Revenue 18

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