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
