Paper -1 - Financial Reporting (Applicable for May 2026 Exam Onwards) > Module 2 > Chapter 5: Ind AS on Assets of the Financial Statements




Unit 1: Ind AS 2 Inventories Unit 2: Ind AS 16 Property, Plant and Equipment Unit 3: Ind AS 23 Borrowing Costs Unit 4: Ind AS 36 Impairment of Assets Unit 5: Ind AS 38 Intangible Assets Unit 6: Ind AS 40 Investment Property Unit 7: Ind AS 105 Non-current Assets Held for Sale and Discontinued Operations Unit 8: Ind AS 116 Leases