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Treatise on Ind AS - Explained with Practical Examples and MCQs

Treatise on Ind AS - Explained with Practical Examples and MCQs

  • ₹2,999.00

In Stock
  • Author(s): Alok K Garg
  • Brand: Bloomsbury
  • Edition: 2 Ed 2021
  • ISBN 13 9789389714418
  • Approx. Pages 3256 + 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

"Treatise on Ind AS" provides a deep dive into Indian Accounting Standards (Ind AS). The book comes to the rescue of those looking for conceptual clarity, application guidance, practical reference to listed companies, comparison of new set of standards with old and global set of standards. It is a one stop shop for all Ind AS related guidance.
Key Features
- Comprehensive commentary on Ind AS with Conceptual Explanations, Case studies and Examples.
- References to published disclosures of Listed Companies on major concepts of Ind AS.
- More than 1,000 MCQs with detailed analysis covering all Ind AS.
- FAQs on Overview and Applicability/ Roadmap for implementation of Ind AS .
- Lucid commentary on complex topics such as Leases, Revenue, Financial Instruments, Business Combination, Consolidation, Share-Based
  Payment etc. with practical examples and case studies.
- Practical issues on Ind AS including analysis of ITFG bulletins and Education Material.
- Detailed comparison of Ind AS, Indian GAAP, IFRS and ICDS.
- Updated with the Companies (Ind AS) Amendment Rules, 2021.
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Table of Contents
Division I
Ind AS Overview and Schedule III
Chapter 1 : Ind AS Overview and format of Ind AS Financial Statements
Division II
Ind As Related to Presentation and Disclosures
Chapter 2 : Ind AS 1 - Presentation of Financial statements
Chapter 3 : Ind AS 8 - Accounting policies, Changes in Accounting Estimates and Errors
Chapter 4 : Ind AS 10 - Events after the Reporting Period
Chapter 5 : Ind AS 24 - Related Party Disclosures
Chapter 6 : Ind AS 29 - Financial Reporting in Hyperinflationary Economics
Chapter 7 : Ind AS 33 - Earnings Per Share
Chapter 8 : Ind AS - Interim Financial Reporting
Chapter 9 : Ind AS 108 - Operating Segments
Division III
Chapter 10 : Ind AS 7 - Statement of Cash Flows
Division IV
Ind AS Related to Balance Sheet
Chapter 11 : Ind AS 2 - Inventories
Chapter 12 : Ind AS 12 - Income Tax
Chapter 13 : Ind AS 16 - Property, Plant and Equipment
Chapter 14 : Ind AS 36 - Impairment of Assets
Chapter 15 : Ind AS 37 - Provision, Contingent Liability and contingent Assets
Chapter 16 : Ind AS 38 - Intangible Assets
Chapter 17 : Ind AS 40 - Investment Property 
Chapter 18 : Ind AS 105 - Non-Current assets Held for Sale and Discontinued Operation
Chapter 19 : Ind AS 116 - Leases
Division V
Ind AS Related to Profit and Loss

Chapter 20 : Ind AS 19 - Employee Benefit
Chapter 21 : Ind AS 20 - Accounting for Government Grant and Disclosure of Government Assistance 
Chapter 22 : Ind AS 21 - The Effect of Changes in Foreign Exchange Rates
Chapter 23 : Ind AS 23 - Borrowings Costs
Chapter 24 : Ind AS 102 - Share Based Payment
Chapter 25 : Ind AS 115 - Revenue from Contract with Customer 
Division VI
Ind AS Related to Financial Instruments & Fair Value Measurement

Chapter 26 : Ind AS 32 - Financial Instruments : Presentation 
Chapter 27 : Ind AS 107 - Financial Instruments : Disclosures
Chapter 28 : Ind AS 109 - Financial Instruments
Chapter 29 : Ind AS 113 - Fair Value Measurement
Division VII
Ind AS Related to Group Reporting and Acquisition

Chapter 30 : Ind AS 27 - Separate Financial Statements
Chapter 31 : Ind AS 28 - Investments in Associate and Joint Ventures 
Chapter 32 : Ind AS 103 - Business Combinations 
Chapter 33 : Ind AS 110 - Consolidated Financial; Statements
Chapter 34 : Ind AS 111 - Joint Arrangements
Chapter 35 : Ind AS 112 - Disclosure of Interests in Other Entities
Division VIII
Industry Specific Ind AS 

Chapter 36 : Ind AS 41 - Agriculture
Chapter 37 : Ind AS 104 - Insurance Contracts 
Chapter 38 : ind AS 106 - Exploration for and Evaluation of Mineral Resources 
Chapter 39 : Ind Ad 114 : Regulatory Deferral Accounts
Division IX
First Time Adoption of Ind AS

Chapter 40 : Ind AS 101 : First Time Adoption of Indian Accounting Standards
Division X
Income Computation and Disclosure Standards

Chapter 41 : Income Computation and Disclosure Standards (ICDS Versus Ind AS)
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Author Details
CA. Alok K. Garg, is an Associate Member of Institute of Chartered Accountants of India (ICAI) for more than a decade. He is currently heading Financial Reporting, Consolidation and IFC function of a large listed company. Having completed his graduation in B.Com (Hons.) from University of Delhi in 2004, he also qualified the Company Secretary from Institute of Company Secretaries of India (ICSI) in the year 2008. He is a Diploma holder in IFRS from ACCA, United Kingdom and also Certified Ind AS from Institute of Chartered Accountants of India (ICAI). He is a seasoned professional having a thorough experience in the field of Financial reporting, Consolidation, Internal Controls and Auditing for more than 13 years and associated with Bharti Infratel, HSBC, IL&FS and consulting firms during his career cycle. He has been awarded for implementation of IFRS & Ind AS as a Subject Matter Expert. Mr. Garg is a prolific speaker, has delivered more than 400 lectures on IFRS, Ind AS and Accounting Standards across the country and outside at diverse platforms organized by various professional Institutes, Universities, and various committees, branches and study circles of ICAI. He has Co-Authored a comprehensive book on Ind AS "An Insights in to Indian Accounting Standards" with CA. Amarjit Chopra and CA. (Dr.) Sanjeev Singhal.
He is a special invitee to Accounting Standard Board (ASB) of ICAI for FY 2019-20 and 2020-21. He has also delivered various seminars/workshops organized by NIFM, Ministry of Finance and Department of Public Enterprises, Ministry of Heavy Industries and iCISA, CAG of India. CA. Alok Garg is actively involved in professional contribution to the society in terms of imparting knowledge to fellow members and students at ICAI and outside through his knowledge series & various articles published at various channels of print as well as social media. Few of his notable achievements, associations and deliberations are as follows: ? One of the best rated faculty for the Certificate course on Ind AS organized by ICAI.

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