Keval Mota - CABlogIndia.com, (PDF) e-Capsule Compiler for Quick Revision - CABlogIndia.com, Chapter 2: Ind AS on Presentation of Items in the Financial Statements, Chapter 4: Ind AS on Measurement based on Accounting Policies, Chapter 5: Other Indian Accounting Standards, Chapter 7: Ind AS on Assets of the Financial Statements, Chapter 9: Ind AS on Liabilities of the Financial Statements, Chapter 10: Ind AS on Items impacting the Financial Statements, Chapter 11: Ind AS on Disclosures in the Financial Statements, Chapter 12: Accounting and Reporting of Financial Instruments, Chapter 14: Consolidated Financial Statements. An asset is transferred when (or as) the customer obtains. Unit 1: Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors; Unit 2: Ind AS 10: Events after the Reporting Period; Unit 3: Ind AS 113: Fair Value Measurement Ind AS 115 is based on a five-step model shown below: Transition to Ind AS 115 FR Modules and Charts by CA Jai Chawla Sir, Ind-AS Summary Notes by Parveen Sharma Sir, Chapter 1: Framework for Preparation and Presentation of Financial Statements, Unit 1: Ind AS 1: Presentation of Financial Statements, Unit 2: Ind AS 34: Interim Financial Reporting, Unit 3: Ind AS 7: Statement of Cash Flows, Chapter 3: Ind AS 115: Revenue from Contracts with Customers, Unit 1: Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors, Unit 2: Ind AS 10: Events after the Reporting Period, Unit 3: Ind AS 113: Fair Value Measurement, Unit 1: Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance, Chapter 6: Ind AS 101: First-time Adoption of Ind AS, Annexure: Division II of Schedule III to The Companies Act, 2013, Unit 2: Ind AS 16: Property, Plant and Equipment, Unit 8: Ind AS 105: Non-Current Assets held for Sale and Discontinued Operations, Unit 2: Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets, Unit 2: Ind AS 21: The Effects of changes in Foreign Exchange Rates, Unit 1: Ind AS 24: Related Party Disclosures, Unit 1: Financial Instruments: Scope and Definitions, Unit 2: Financial Instruments: Equity and Financial Liabilities, Unit 3: Classification and Measurement of Financial Assets and Financial Liabilities, Unit 4: Recognition and Derecognition of Financial Instruments, Unit 5: Derivatives and Embedded Derivatives, Chapter 13: Business Combination and Corporate Restructuring, Unit 1: Introduction to Consolidated Financial Statements, Unit 4: Consolidated Financial Statements, Unit 5: Consolidated Financial Statements: Accounting of Subsidiaries, Unit 7: Investment in Associates & Joint Ventures, Chapter 15: Analysis of Financial Statements, Chapter 17: Corporate Social Responsibility, Download CA Foundation Question Papers (Past 5 Attempts), CA Inter Compiled Study Material (2021 Exams), Download CA Inter Question Papers (Past 5 Attempts), CA Final Summary Notes (November 2019) | CA Blog India, Important Links for CA Final Students | CA Blog India, CA Final Law Amendments - CABlogIndia.com, GST and Customs Charts by CA. 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