Taxmann's Illustrated Guide to Indian Accounting Standards (Ind AS)
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Description

This book provides a comprehensive commentary on the Indian Accounting Standards (Ind ASs) & comprehensive analysis of amended Schedule III of the Companies Act 2013.

The Present Publication is the 7th Edition & updated till 31st March 2022, incorporating the Companies (Indian Accounting Standards) (Amendment) Rules 2022. This book is authored by B.D. Chatterjee & Jinender Jain, with the following noteworthy features:

  • [Process Flow Diagrams of Major Ind AS] to help the reader understand and comprehend the nuances of each Ind AS in its simplest form
  • [200+ Process Flow Diagrams, Charts, Illustrations & Case Studies] to deep dive into the Ind ASs & their convergence with IAS/IFRS, updated with the latest notified amendments in each of the Ind ASs, based on practical issues and questions
  • [Definitions & Application Guidance] are incorporated in critical chapters
  • [Detailed Comparative Analysis] of the Ind ASs with the amending Accounting Standards (AS)
  • [Case Studies] on disclosure of accounting policies
  • [References] have been made to the following:
    • Notified text on Ind ASs & AS published by Ministry of Corporate Affairs
    • The Institute of Chartered Accountants of India Publication on Indian Accounting Standards (Ind AS)
    • Adaptations from ACCA UK

The detailed contents of this book are as follows:

  • Financial Reporting in India and Conceptual Framework for Financial Reporting
  • Indian Accounting Standards (Ind AS) Summary
  • Ind AS 1 | Presentation of Financial Statements
  • Ind AS 2 | Inventories
  • Ind AS 7 | Statement of Cash Flows
  • Ind AS 8 | Accounting Policies, Changes in Accounting Estimates and Errors
  • Ind AS 10 | Events occurring after the Reporting Period
  • Ind AS 12 | Income Taxes
  • Ind AS 16 | Property, Plant and Equipment
  • Ind AS 17 | Leases
  • Ind AS 19 | Employee Benefits
  • Ind AS 20 | Accounting for Government Grants
  • Ind AS 21 | The Effects of Changes in Foreign Exchange Rates
  • Ind AS 23 | Borrowing Costs
  • Ind AS 24 | Related Party Disclosures
  • Ind AS 27 | Separate Financial Statements
  • Ind AS 28 | Investments in Associates and Joint Ventures
  • Ind AS 29 | Financial Reporting in the Hyperinflationary Economies
  • Ind AS 32 | Financial Instruments: Presentation
  • Ind AS 33 | Earnings Per Share
  • Ind AS 34 | Interim Financial Reporting
  • Ind AS 36 | Impairment of Assets
  • Ind AS 37 | Provisions, Contingent Liabilities and Contingent Assets
  • Ind AS 38 | Intangible Assets
  • Ind AS 40 | Investment Property
  • Ind AS 41 | Agriculture
  • Ind AS 101 | First-time adoption of International Financial Reporting Standards
  • Ind AS 102 | Share-Based Payment
  • Ind AS 103 | Business Combinations
  • Ind AS 104 | Insurance Contracts
  • Ind AS 105 | Non-Current Assets Held for Sale and Discontinued Operations
  • Ind AS 106 | Exploration and Evaluation of Mineral Resources
  • Ind AS 107 | Financial Instruments: Disclosures
  • Ind AS 108 | Operating Segments
  • Ind AS 109 | Financial Instruments
  • Ind AS 110 | Consolidated Financial Statements
  • Ind AS 111 | Joint Arrangements
  • Ind AS 112 | Disclosure of Interests in Other Entities
  • Ind AS 113 | Fair Value Measurement
  • Ind AS 114 | Regulatory Deferral Accounts
  • Ind AS 115 | Revenue from Contracts with Customers
  • Ind AS 116 | Leases
  • Case Studies on Disclosure of Accounting Policies
Product Information
General Information
Brand Taxmann
Manufacturer Taxmann Publications Private Limited
Manufacturer Address

Taxmann Publications Private Limited
59/32, New Rohtak Road, New Delhi - 110005

Manufacturer Email sales@taxmann.com
Manufacturer Website https://www.taxmann.com/bookstore
Sold By Taxmann publications private limited
JioMart Customer Care Phone 1800 890 1222
Country of Origin India
Product Details
Binding Paperback
BISAC Subject Heading LAW086000
Edition 7th Edition | 2022
ISBN 10 Or 13 9789356220904
Language English
Number Of Pages 1686
Usage Details
Publication Year 2022
Publisher Taxmann Publications Private Limited
Publishing Month July
Primary Author Name B.D. Chatterjee
Author 2 Jinender Jain
Product Specifications
Product Type Law
Item Dimensions
Height 26 mm
Length 280 mm
Width 250 mm
Net Weight 1990 g
Net Quantity 1 N
Article ID: RVSNINGEZW
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