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Book Description
The unique features of this book are:
•    Each and every Accounting Standard (AS 1 to AS 32) issued by the Institute of
      Chartered Accountants of India alongwith Accounting Standard Interpretations (ASI)
      has been discussed with various illustrations explaining application principles. These AS
      have been accompanied by Companies (Accounting Standards) Rules, 2006;
•    Accounting Standards Ready Reckoner has also been included as a separate chapter
      in this book;
•    The opinions of Expert Advisory Committee of the Institute of Chartered Accountants of
      India have also been included for various relevant accounting aspects;
•    The book also contains extracts from the annual reports of some of the well known
      Indian corporates along with a Chapter on CARD with specimen checklist and reporting
      under its various clauses;
•    The Gist of Auditing and Assurance Standards (AAS) has also been included as a|
      separate chapter covering all the thirty five AAS issued bylCAI;
•    A separate chapter has been dedicated to cover IAS/IFRS in a concise yet
      comprehensive manner with comparison of Indian AS with IFRS;
•    The book also contains a ready checklist to Accounting Standards;
•    This book comes with a free web-download containing amongst others, the PowerPoint
      presentations on Accounting Standards to understand the application of important
      principles of AS, in a user friendly manner. Separate PowerPoint presentations have
      been provided to show significant differences between IFRS & Indian GAAP.
•    This book will serve as a ready referencer for the Corporates, Chartered Accountants,
      Company Secretaries, Cost and Works Accountants and other professionals involved,
      directly or indirectly, in the preparation and presentation of annual accounts.
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Contents
Preface to the First Edition
Detailed Contents
Introduction
Chapter 1.    AS-1: Disclosure of Accounting Policies
Chapter 2.    AS-2 (Revised): Valuation of Inventories
Chapter 3.    AS-3 (Revised): Cash Flow Statements
Chapter 4.    AS-4 (Revised): Contingencies and Events Occurring after the
                     Balance Sheet Date
Chapter 5.    AS-5 (Revised): Net Profit or Loss for the Period, Prior Period Items and
                    Changes in Accounting Policies
Chapter 6.    AS-6 (Revised): Depreciation Accounting
Chapter 7.    AS-7 (Revised): Construction Contracts
Chapter 8.    AS-8: Accounting for Research and Development Withdrawn and included in
                     AS-26]
Chapter 9.    AS-9: Revenue Recognition
Chapter 10.  AS-10: Accounting for Fixed Assets
Chapter 11.  AS-11 (Revised 2003): Effects of Changes in Foreign Exchange Rates
Chapter 12.  AS-12: Accounting for Government Grants
Chapter 13.  AS-13: Accounting for Investments
Chapter 14.  AS-14: Accounting for Amalgamations
Chapter 15.  AS-15 (Revised 2005): Employee Benefits
Chapter 16.  AS-16: Accounting for Borrowing Costs
Chapter 17.  AS-17: Segment Reporting
Chapter 18.  AS-18: Related Party Disclosures
Chapter 19.  AS-19: Leases
Chapter 20.  AS-20: Earnings Per Share
Chapter 21.  AS-21: Consolidated Financial Statements
Chapter 22.  AS-22: Accounting for Taxes on Income
Chapter 23.  AS-23: Accounting for Investments in Associates in Consolidated Financial
                     Statements
Chapter 24.  AS-24: Discontinuing Operations
Chapter 25.  AS-25: Interim Financial Reporting
Chapter 26.  AS-26: Intangible Assets
Chapter 27.  AS-27: Financial Reporting of Interests in Joint Ventures
Chapter 28.  AS-28: Impairment of Assets
Chapter 29.  AS-29: Provisions, Contingent Liabilities and Contingent Assets
Chapter 30.  AS-30: Recognition and Measurement
Chapter 31.  AS-31: Financial Instruments: Presentation
Chapter 32.  AS-32: Financial Instruments: Disclosures
Chapter 32A Accounting Standards — Ready Reckoner
Chapter 33.  Auditing and Assurance Standards (AAS) — Ready Reckoner
Chapter 34.  Accounting Standards Checklists
Chapter 35.  Accounting Policy and Disclosure Extracts from Annual Reports of Corporates
Chapter 36.  Companies (Auditor's Report) Order, 2003 —
                     Check List and Specimen Reporting
Chapter 37.  International Financial Reporting Standards (IFRS)
Chapter 38.  Differences between Indian Accounting Standards and International Financial
                     Reporting Standards
Appendix Schedule VI to the Companies Act, 1956
Subject Index
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Author Details
Kamal Garg is an associate member of the institute of Chartered Accountants of India. He is first class graduate from Deen Dayal Upadhyaya College, University of Delhi. His areas of interest include accounting and auditing. He has contributed articles for Students' Newsletter of ICAI and other professional journals. He has participated at Seminars as a speaker and is an eminent faculty on auditing, teaching students across India at leading coaching institutes.
He is the distinguished author of two books, namely, 'Handbook on Company Balance Sheet and Profit & Loss Account', and 'Handbook on Internal Auditing' both having been very well received and widely appreciated by the readers.
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