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Indian Accounting Standards 
(Ind AS)

"Knowledge and Application of Ind AS in the preparation and presentation of financial statements is an embodiment of governance in true sense"

  • AS 1: Disclosure of Accounting Policies

  • AS 2: Valuation of Inventories

  • AS 3: Cash Flow Statements

  • AS 4: Contingencies and Events Occurring After the Balance Sheet Date

  • AS 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies

  • AS 7: Construction Contracts

  • AS 9: Revenue Recognition

  • AS 10: Property, Plant and Equipment

  • AS 11: The Effects of Changes in Foreign Exchange Rates

  • AS 12: Accounting for Government Grants

  • AS 13: Accounting for Investments

  • AS 14: Accounting for Amalgamations

  • AS 15: Employee Benefits

  • AS 16: Borrowing Costs

  • AS 17: Segment Reporting

  • AS 18: Related Party Disclosures

  • AS 19: Leases

  • AS 20: Earnings Per Share

  • AS 21: Consolidated Financial Statements

  • AS 23: Accounting for Investments in Associates in Consolidated Financial Statements

  • AS 24: Discontinuing Operations

  • AS 25: Interim Financial Reporting

  • AS 26: Intangible Assets

  • AS 27: Financial Reporting of Interests in Joint Ventures

  • AS 28: Impairment of Assets

  • AS 29: Provisions, Contingent Liabilities and Contingent Assets

About the Coach

Harsh is a 2001 CA with two decades of experience in global auditing & assurance in banking (Retail,  Commercial & Investment banking), Manufacturing & ITES. He has handled external & internal audits, risk & compliance reviews of top global clients - CITIBANK, ANZ, NOMURA, BARCLAYS, SOCIETE GENERALE, ICICI. He has worked in India, USA, UK & Middle East.


Harsh has more than two decades of experience in implementing Ind AS.

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14 years with B4s starting with EY Kuwait & Los Angeles (6 years),  followed by KPMG London, Bahrain and Cayman Islands (6 years) & 2 years with PwC Mumbai. Instrumental in setting & leading Audit Ops risk team, SOX team and R&C teams for Investment Banks.


Worked as Director Finance with Fortune 500 and Head of Audit Financial Controls with a European Bank. 

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