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Beginner's Guide to Ind - AS and IFRS with Practical Illustrations (Useful for B.com, BBA, M.Com, MBA & Other Specialised Studies)

Beginner's Guide to Ind - AS and IFRS with Practical Illustrations (Useful for B.com, BBA, M.Com, MBA & Other Specialised Studies)

  • ₹595.00

In Stock
  • Author(s): C.A. Kamal Garg
  • Brand: Bharat Law House
  • Edition: 3 Ed 2019
  • ISBN 13 9789351396611
  • Approx. Pages 416 + Contents
  • Format Paperback
  • Approx. Product Size 24 x 16 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

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Description
Convergence with International Accounting Standards (IASs)/ International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB) is getting its due weightage over a period of time and in the present context the convergence to IFRS is in the process of shaping up all over the world such that more than 100 countries are currently requiring and permitting the use of or have a policy of convergence with IFRSs. India has decided to go for convergence route. The Ministry of Corporate Affairs (MCA) thus notified the Companies (Indian Accounting Standards) Rules, 2015 (the 'Rules') on 16 February 2015. The Rules specify the Indian Accounting Standards (Ind AS) applicable to certain class of companies and set out the dates of applicability. These rules have recently been mended by the companies (Indian Accounting Standards) Amendment Rules, 2018.
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Contents
Chapter 1    IFRS and Ind AS: An Overview
Chapter 2    IAS 1: Presentation of Financial Statements
Chapter 3    IAS 2: Inventories
Chapter 4    IAS 7: Statement of Cash Flows
Chapter 5    IAS  8: Accounting Policies, Changes in Accounting Estimates and Errors
Chapter 6    LAS 10: Events after the Reporting Period
Chapter 7    IAS 11: Construction Contracts
Chapter 8    IAS 12: Income Taxes
Chapter 9    IAS 16: Property, Plant and Equipment
Chapter 10  IAS 17: Leases
Chapter 11  IAS 18: Revenue Recognition
Chapter 12  IAS 19: Employee Benefits
Chapter 13  IAS 20: Accounting for Government Grants and Disclosure of Government Assistance
Chapter 14  IAS 21: The Effects of Changes in Foreign Exchange Rates
Chapter 15  IAS 23: Borrowing Costs
Chapter 16  IAS 24: Related Party Disclosures
Chapter 17  IAS 27: Separate Financial Statements
Chapter 18  IAS 28: Investments in Associates
Chapter 19  IAS 29: Financial Reporting in Hyperinflationary Economics
Chapter 20  IAS 33: Financial Instruments: Presentation
Chapter 21  IAS 33: Earnings Per Share
Chapter 22  IAS 34: Interim Financial Reporting
Chapter 23  IAS 36: Impairment of Assets
Chapter 24  IAS 37: Provisions, Contingent Liabilities and Contingent Assets
Chapter 25  IAS 38: Intangible Assets
Chapter 26  IAS 40: Investment Property
Chapter 27  IAS 41: Agriculture
Chapter 28  Ind AS 101 (Ind AS (IFRS) 1): First-Time Adoption of International Financial Reporting
                       Standards
Chapter 29   Ind AS 102: Share Based Payment
Chapter 30   Ind AS 103: Business Combinations
Chapter 31   Ind AS 104: Insurance Contracts
Chapter 32   Ind AS 105: Non-current Assets held for Sale and Discontinued Operations
Chapter 33   Ind AS 106: Exploration for and Evaluation of Mineral Resources
Chapter 34   Ind AS 107: Financial Instruments: Disclosures
Chapter 35   Ind AS 108: Operating Segments
Chapter 36   Ind AS 109: Financial Instruments
Chapter 37   Ind AS 110: Consolidated Financial Statements
Chapter 38   Ind AS 111: Joint Arrangements
Chapter 39   Ind AS 112: Disclosure of Interests in Other Entities
Chapter 40   Ind AS 113: Fair Value Measurement
Chapter 41   Ind AS 114: Regulatory Deferral Accounts
Chapter 42   Ind AS 115: Revenue from Contracts with Customers
Chapter 43   Basic Illustrations on Significant Ind AS
Chapter 44   Comprehensive Practical Questions on Ind AS
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Author Details
CA. Kamal Garg
[B.Com (H), FCA, DISA (ICAI)] is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi and a consulting academician inKGMA, Delhi. He was also the member of Board of Studies (BOS) Study Material Research Group (2009-2010) of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) (2012-2013) and Ind AS (IFRS) Implementation Committee (2014-2015) of ICAI. He isalso the faculty member of Ethical Standards Board (ESB) of ICAI and had an opportunity to act as a speaker in the very 1st Live Webcast for
BOS of ICAI, such as study material and practice manual on Advanced Auditing for CA Final, eLectures for CA IPCC and CA Final studies, etc.
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