Initial Pages Chapter 1: Introduction to Indian Accounting Standards Chapter 2: Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS) Chapter 3: Ind AS on Presentation of Items in the Financial Statements Chapter 4: Ind AS on Measurement based on Accounting Policies Chapter 5: Ind AS 115 Revenue from Contracts with Customers Annexure : Division II of Schedule III to the Companies Act, 2013 Ind AS Puzzlers: Test Your Accounting Acumen