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Contents
Part I - Introduction
1.    History of Accounting
2.    History and Development of Accounting Standards
3.    Overview of Accounting Standards & Cost Accounting Standards in India
4.    Need for Convergence to IFRS
5.    Constitution of IASC
6.    Due Process Handbook for the IASB
7.    Due Process Handbook for IFRIC
8.    Terminologies used by IASB
Part II - IFRS Literature
9.    Preface to International Financial Reporting Standards scope of IFRS
10.  Framework for the preparation and presentation Financial Statements
11.  List of 65 Standards i.e. 8 IFRSs, 29 IASs, 17 IFRIC
Part III - Presentatio of Financial Statements
12.  Presentation of Financial Statements
13.  Presentation of Financial Statements (IAS 1)
14.  Statement of ash flows (IAS 7)
15.  Interim Financial Reporting (IAS 34)
16.  Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8)
17.  Events after Reporting Period (IAS 10)
18.  The Effects of Changes in Foreign Exchange Rates (IAS 21)
19.  Financial Reporting in Hyperinflationary Economies (IAS 29)
20.  Earning Per Share (IAS 33) Specimen Complete Set of Financial Statements
       prepared under IFRS
Part IV – Financial Reporting by Group Entities
21.  Business Combination (IFRS 3)
22.  Consolidated and Separate Financial Statements (IAS 27)
23.  Investment in Associates (IAS 28)
24.  Interest of Joint Venture (IAS 31)
Part V – Assets
25.  Basic Principles of Recognition, Measurement, Presentation & Disclosures of Assets
26.  Inventories
27.  Non-Current Assets held and Discontinued Operations (IFRS 6)
28.  Investment Properties (IAS 40)
29.  Leases (IAS 17)
30.  Property, Plant and Equipment (IAS 16)
31.  Intangible Assets (IAS 38)
32.  Impairment of Asset (IAS 36)
33.  Borrowing Cost (IAS 23)
34.  Distribution of non-cash assets to owners (IFRIC 17)
35.  Transfer of Assets from customers (IFRIC 18)
Part VI - Financial Instruments
36.  Financial Reporting Standards on Financial Instruments
37.  Financial Instruments and its Presentation
38.  Financial Assets
39.  Financial Liabilities
40.  Derivatives and Embedded Derivatives
41.  Fair Value of Financial Instruments
42.  Measurement of Financial Instrument
43.  Recognition and Derecognition of Financial Instruments
44.  Trade Date and Settlement Date Accounting
45.  Impairment of Financial Asset
46.  Hedge Accounting
47.  Disclosures for Financial Instruments
48.  Terminology
Part VII - Expenses and Liabilities
49.  Basic Principles of recognition, measurement, presentation and disclosure of expenses
       and liabilities
50.  Share-Based Payment (IFRS 2) Scope of IFRS 2 (IFRIC 8) IFRS 2: Group and
       Treasury Share Transactions (IFRIC 11)
51.  Employee Benefits (LAS 19)
52.  Income Taxes (IAS 12)
53.  Provisions, Contingent Liabilities and Contingent Assets (IAS 37)
54.  Liabilities arising from participating in a specific market waste electrical and electronic
       equipment (IFRIC Interpretation 6)
Part VIII Recognition, Measurement, Presentation and Disclosure of Income
55.  Revenue (IAS 18)
56.  Construction Contracts (IAS 11)
57.  Agriculture (IAS 41)
Part IX - Disclosure Standards
58.  Related Party Disclosures (IAS 24)
59.  Operating Segments (IFRS 8)
Part X - Industry Specific Standards
60.  Service Concession Arrangements (IFRIC 12)
61.  Insurance Contracts (IFRS 4)
62.  Exploration for and Evaluation of Mineral Resources (IFRS 6)
63.  Accounting and Reporting by Retirement Benefit Plans (IAS 26)
Part XI - First Time Adoption
64.  First Time Adoption of IFRS (IFRS 1)
Part XII - Related Resources
65.  Summary of differences between IFRS and Indian GAAP
66.  IFRS Reporting with XBRL
67.  Current Projects of IASB, IFRIC, IASC Foundation
68.  Standards and Interpretations repealed/superseded 
69.  Overview of standards applicable to public sectors
[Issued by International Public Sector Accounting Standards Board (IPSASB)]
Self Evaluation Multiple Choice Questions
71.  Overview of Accounting Standards issued by
Institute of Chartered Accountants of India (ICAI)
72.  Overview of Guidance Note issued by ICAI
(Applicable as on 1.4.2009)
Annexures
1.    Companies (Accounting Standards) Rules, 2006.
2.    Accounting Standard (AS) 30 - Financial Instruments: Recognition and Measurement
3.    Accounting Standard (AS) 31 - Financial Instruments: Presentation
4.    Accounting Standard (AS) 32 Financial Instruments: Disclosures
5.    Gratuity Scheme Reporting under AS15 (Revised 2005)
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Author Details
Mr. Rajkumar Adukia is a prominent consultant, writer, and speaker. He has an exceptional academic record, having secured top ranks in B. Com., AICWA and CA exams. In addition to being a Chartered Accountant, Company Secretary and Cost Accountant, Mr. Adukia also holds a degree in law.
Over the last two decades, Mr Adukia has expanded his practice to include internal audit, business advisory and planning, commercial law compliance, project work, taxation and trusts.
He has been actively involved in the activities of the Institute of Chartered Accountants of India since 1984. He became the Chairman of the Western Region of Institute of Chartered Accountants of India in 1997 and has been actively involved in various committees of ICAI. He became a member of the Central Council in 1998 and since then has worked tirelessly towards knowledge sharing, professional development and enhancing professional opportunities for members.
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