About ENCYCLOPAEDIA on IFRSs A Peep into the history of Accounting and Accounting Standards. Overview of Indian Accounting Standards. Summary of differences between IFRS and Indian GAAP. Overview of standards applicable to public sectors [Issued by International Public Sector Accounting Standards Board (IPSASB)]. Insight into XBRL. Specimen Financial Statement Prepared under IFRS. Specimen Gratuity Scheme Reporting under AS 15(R). Updated Companies (Accounting Standards) Rules, 26. Complete text of AS 3, 31, 32 on Financial Instruments issued by ICAI. --