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IND AS COMPENDIUM by ICAI

The Accounting Standards Board has published the first Compendium of Ind AS which provides a compilation of all the Ind AS that are effective as on April 01, 2018:






Link to Ind AS Compendium for the Year 2018-2019:

Volume - I:
https://resource.cdn.icai.org/53920asbicai-cias-vol-1.pdf

Volume - II
https://resource.cdn.icai.org/53921asbicai-cias-vol-2.pdf

Do visit www.vivekagarwal.in to know more about author

IFRS Book for reference by ICAI

Ind AS are derived from IFRS Standards issued by the IFRS Foundation. In view of this, it is useful and appropriate to read Ind AS along with the following background material of IFRS Standards:

IFRS Part B (Accompanying Guidance)
https://icai.org/post.html?post_id=15386


IFRS Part C (Bases for Conclusions)
https://icai.org/post.html?post_id=15391

However, for the avoidance of doubt, it is clarified that the Ind AS differ from the IFRS Standards as they contain certain carve outs and carve ins for making them contextually relevant to the Indian economic and legal environment.

 Therefore, above IFRS material has to be read in the context of differences between Ind AS and IFRS Standards. 

Please refer the link: 
Major Differences between Ind AS and IFRS and reasons for the differences
https://resource.cdn.icai.org/53919asbicai-diffindasifrs.pdf

Happy reading

Ind AS ITGC Compilation


ICAI issues compilation of Ind AS Technical Group Clarification Bulletin covering all Bulletin from 1-17 issues upto December 2018.


The best part is that all issues are grouped Ind AS wise and the contents lays down the issues so that it is easy to search.