IFRS in India - jb nagar cpe study circle of wirc of icai

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IFRS in India – Its Status, Overview of Concepts and Impact in IndiaMapping IFRS and CIAS (Converged Indian Accounting Standards)Std. No.Name of the standardCorresponding to standards issued byIASBIAS/IFRS IFRIC SICWhethersignificantdifferencesbetween CIAS andIFRSCIAS 01 Presentation of financial statements IAS 1 NoCIAS 02 Inventories IAS 2 NoCIAS 03 Statement of Cash Flows IAS 7 NoCIAS 04 Events after the Reporting Period IAS 10 IFRIC 17 NoCIAS 05Accounting Policies, Changes in Accounting Estimates andErrorsIAS 8NoCIAS 07 Construction Contracts IAS 11 IFRIC 12 NoCIAS 09 Revenue IAS 18IFRIC 13, 15,18NoCIAS 10 Property, Plant and Equipment IAS 16 IFRIC 1 NoCIAS 11 The effects of changes in Foreign Exchange Rates IAS 21 NoCIAS 12Accounting for Government Grants and Disclosure ofGovernment AssistanceIAS 20NoCIAS 14 Business Combinations IFRS 3 NoCIAS 15 Employee Benefits IAS 19 IFRIC 14 NoCIAS 16 Borrowing Costs IAS 23 NoCIAS 17 Operating Segments IFRS 8 NoCIAS 18 Related Party DisclosureIAS 24NoCIAS 19 Leases IAS 17 IFRIC 4 SIC 15, 27 NoCIAS 20 Earnings Per Share IAS 33 NoCIAS 21 Consolidated and Separate Financial Statements IAS 27 NoCIAS 22 Income Taxes IAS 12 NoSlide 8
IFRS in India – Its Status, Overview of Concepts and Impact in IndiaMapping IFRS and CIAS (Converged Indian Accounting Standards)Std. No.Name of the StandardCorresponding to standards issued byIASBIAS/IFRS IFRIC SICWhethersignificantdifferencesbetween CIAS andIFRSCIAS 23 Investments in Associates IAS 28 NoCIAS 24Non-Current Assets Held-For-Sale and DiscontinuedOperationsCIAS 25 Interim Financial Reporting IAS 34 IFRIC 10 NoCIAS 26 Intangible Assets IAS 38 SIC 32 NoCIAS 27 Interest in Joint Ventures IAS 31 SIC 13 NoCIAS 28 Impairment of Assets IAS 36 NoCIAS 29 Provisions, Contingent Liabilities and Contingent Assets IAS 37 IFRIC 5,6 NoIFRS 5NoCIAS 30 Financial Instruments: Recognition and Measurement IAS 39 IFRIC 9,16,19 NoCIAS 31 Financial Instruments: Presentation IAS 32 IFRIC 2 NoCIAS 32 Financial Instruments: Disclosures IFRS 7 NoCIAS 33 Share-based payment IFRS 2 NoCIAS 34 Financial Reporting in Hyperinflationary economies IAS 29 IFRIC 7 NoCIAS 35 Exploration for and Evaluation of Mineral Resources IFRS 6 NoCIAS 36 Accounting and Reporting by Retirement Benefit Plans IAS 26 NoCIAS 37 Investment Property IAS 40 NoCIAS 38 Agriculture IAS 41 NoCIAS 39 Insurance Contracts IFRS 4 NoCIAS 40 Financial Instruments IFRS 9 NoCIAS 41 First time adoption of Indian Accounting Standards IFRS 1 NoSlide 9
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IFRS in India - jb nagar cpe study circle of wirc of icai

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