Description “Practical Guide to Ind AS & IFRS” 11th edn., 2026, ISBN 978-93-4777-980-0 of 1920 pages by CA. Kamal Garg is the most trusted resource for understanding Indian Accounting Standards in light of IFRS.�� Covers Ind AS & IFRS with comparative analysis�� Updated as per latest MCA notifications and ICAI announcements�� Includes practical examples, case studies & disclosures�� Essential for CAs, accounting professionals, auditors, and finance students Grab your copy now with 25% OFF and Free Shipping from Bharat Publishers. CONTENTS AT A GLANCE Chapter Description Page Bharat? 5 Preface to the Ninth Edition 7 Detailed Contents 13 DIVISION I Chapter 1 Ind AS and IFRS: An Overview 1 DIVISION II Chapter 2 Ind AS 1 (IAS 1): Presentation of Financial Statements 95 Chapter 3 Ind AS 2 (IAS 2): Inventories 147 Chapter 4 Ind AS 7 (IAS 7): Statement of Cash Flows 160 Chapter 5 Ind AS 8 (IAS 8): Accounting Policies, Changes in Accounting Estimates and Errors 179 Chapter 6 Ind AS 10 (IAS 10): Events after the Reporting Period 197 Chapter 7 Ind AS 11 (IAS 11): Construction Contracts 209 Chapter 8 Service Concession Arrangements — Illustrative Commentary 222 Chapter 9 Ind AS 12 (IAS 12): Income Taxes 246 Chapter 9.1 Ind AS Accounting for Foregoing MAT Credit Pursuant to Section 115BAA 299 Chapter 10 Ind AS 16 (IAS 16): Property, Plant and Equipment 310 Chapter 11 Ind AS 17 (IAS 17): Leases 350 Chapter 12 Ind AS 18 (IAS 18): Revenue 382 Chapter 13 Ind AS 19 (IAS 19): Employee Benefits 400 Chapter 14 Ind AS 20 (IAS 20): Government Grants & Government Assistance 449 Chapter 15 Ind AS 21 (IAS 21): The Effects of Changes in Foreign Exchange Rates 464 Chapter 16 Ind AS 23 (IAS 23): Borrowing Costs 498 Chapter 17 Ind AS 24 (IAS 24): Related Parties 508 Chapter 18 Ind AS 27 (IAS 27): Separate Financial Statements 519 Chapter 19 Ind AS 28 (IAS 28): Investments in Associates and Joint Ventures 543 Chapter 20 Ind AS 29 (IAS 29): Financial Reporting in Hyperinflationary Economics 562 Chapter 21 Ind AS 31 (IAS 31): Interests in Joint Ventures 569 Chapter 22 Ind AS 32 (IAS 32): Financial Instruments: Presentation 573 Chapter 23 Ind AS 33 (IAS 33): Earnings Per Share 597 Chapter 24 Ind AS 34 (IAS 34): Interim Financial Reporting 621 Chapter 25 Ind AS 36 (IAS 36): Impairment of Assets 691 Chapter 26 Ind AS 37 (IAS 37): Provisions, Contingent Liabilities and Contingent Assets 736 Chapter 27 Ind AS 38 (IAS 38): Intangible Assets 768 Chapter 28 Ind AS 39 (IAS 39): Financial Instruments: Recognition and Measurement 798 Chapter 29 Ind AS 40 (IAS 40): Investment Property 819 Chapter 30 Ind AS 41 (IAS 41): Agriculture 836 Chapter 31 Ind AS 101 (IFRS 1): First Time Adoption of Indian Accounting Standards 848 Chapter 32 Implementation Guidance on various aspects of Ind AS 101 901 Chapter 33 Practice Pointer Case Studies on First Time Adoption of Ind AS 910 Chapter 33 Ind AS 102 (IFRS 2): Share Based Payments 921 Chapter 35 Implementation Guidance on various aspects of Ind AS 102 955 Chapter 36 Ind AS 103 (IFRS 3): Business Combinations 971 Chapter 37 Ind AS 104 (IFRS 4): Insurance Contracts 1033 Chapter 38 Ind AS 105 (IFRS 5): Non-Current Assets held for Sale and Discontinued Operations 1051 Chapter 39 Ind AS 106 (IFRS 6): Exploration and Evaluation of Mineral Resources 1065 Chapter 40 Ind AS 107 (IFRS 7): Financial Instruments: Disclosures 1069 Chapter 41 Ind AS 108 (IFRS 8): Operating Segments 1078 Chapter 42 Ind AS 109 (IFRS 9): Financial Instruments 1093 Chapter 43 Practical Illustrations on Financial Instruments 1146 Chapter 44 Ind AS 110 (IFRS 10): Consolidated Financial Statements 1193 Chapter 45 Ind AS 111 (IFRS 11): Joint Arrangements 1278 Chapter 46 Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities 1299 Chapter 47 Ind AS 113 (IFRS 13): Fair Value Measurement 1309 Chapter 48 Ind AS 114 (IFRS 14): Regulatory Deferral Accounts 1358 Chapter 49 Ind AS 115 (IFRS 15): Revenue from Contracts with Customers 1378 Chapter 50 Ind AS 116 (IFRS 16): Leases 1429 Chapter 51 Financial Reporting Considerations for IBOR Reforms 1496 DIVISION III Chapter 52 Chapter 49B: Primer on IFRS 17 – Insurance Contracts 1505 Chapter 53 Chapter 49C: Ind AS 118 (IFRS 18): Presentation and Disclosure in Financial Statements 1605 DIVISION IV Chapter 54 Format of Financial Statements for Companies (Other than NBFCs) required to comply with Ind-AS under Companies Act, 2013 — Division II of Schedule III 1678 DIVISION V Chapter 55 Summary of Opinions from ITFG Bulletins 1743 Chapter 56 FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting Standards 1769 Chapter 57 Comprehensive Practical Questions on Ind AS 1771 Bibliography 1855