Initial Pages Chapter 12: Ind AS 103 “Business Combinations” Chapter 13: Consolidated and Separate Financial Statements of Group Entities Chapter 14: Ind AS 101 “First-time Adoption of Ind AS” Chapter 15: Analysis of Financial Statements Chapter 16: Professional and Ethical Duty of a Chartered Accountant Chapter 17: Accounting and Technology Practice Questions Ind AS Puzzlers: Test Your Accounting Acumen