Despite the growing demand for professionals with an in-depth, practical knowledge of IND AS, there is a dearth of such specialists. Academic institutions have yet to craft a curriculum in this area and offer certified courses. Without access to reliable information and insights on the subject, businesses remain handicapped and individuals who seek such knowledge are left un-served. "Ind AS Balance Sheet" seeks to bridge this demand-supply gap by presenting the concepts of IND AS standards in a simple and innovative way. The approach adopted in this book to the construction of financial statement is practical as it offers a step by step guide to the changes in Financial Statement preparation. While the book focuses on presenting the content in its simplest possible form, it contains the perfect combination of academic inputs and industry insights, both of which are essential to gaining a grasp on the subject of Ind As. Accordingly, it meets the requirements of professionals, investors, students, analysts and readers of financial statements.