This course is a very comprehensive one that explains of the nuances faced by an entity during first time adoption.  This course explains the objective of Ind AS 101, the steps required and also explains the components of the first Ind AS compliant financial statements.  The mandatory exceptions and the optional exemptions are explained in great detail with practical examples and illustrations in a very lucid manner.  The assignment involves case study that covers almost all the practical issues faced by an entity during first time adoption.