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Everything on Ind AS/ IFRS
| Ind AS Summaries | FS Element Commentary | Practical Stimulus |
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Simplified Ind AS/ IFRS in Your Language
Are you first time visitor to ‘Ind AS World’? Looking for the simplified version of Ind AS?
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Assets
Future Economic Benefits, Control, Convertibility into cash/ capability to reduce cash flows, Financial Vs. Non-Financial Classification
Liabilities
Present Obligation, duty to act/ perform, binding contract/ statutory requirement, Discounting of Long Term Provisions
Profit & Loss
Revenue = Income + Gain, Ordinary Activities, Interest, Dividends, Royalties, and Rent, Losses + Expenses, wages and depreciation, OCI
Equity
Funds contributed by shareholders, retained earnings, reserves, statement of changes in equity
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