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A Comparative Study of Ind AS (Indian Accounting Standards) and AS (Accounting Standards)

A Comparative Study of Ind AS (Indian Accounting Standards) and AS (Accounting Standards)

  • ₹1,875.00

In Stock
  • Author(s): Taxmann
  • Brand: Taxmann
  • Edition: Ed 2015
  • ISBN 13 9789350716731
  • Approx. Pages 1832 + Contents
  • Format Paperback
  • Delivery Time Normally 7-9 working days

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Contents
Division I - A Parawise Comparative Study of IND AS & AS
•  Applicability of Ind AS
•  Table showing provisions of Ind AS & corresponding provisions of AS
•  Table showing provisions of AS & corresponding provisions of Ind AS
•  Table showing provisions of Ind AS & corresponding provisions of IAS and IFRS
•  Table showing provisions of IAS and IFRS & corresponding provisions of Ind AS
•  Ind AS 101: A Comparative study of Ind AS 101: 'First-time Adoption of Indian
   Accounting Standards'
•  Ind AS 102 : A Comparative study of Ind AS 102 : 'Share-based Payment' & Guidance
   note on 'Employee Share-based Payments'
•  Ind AS 103 : A Comparative study of Ind AS 103 : 'Business Combinations' & AS 14 :
   'Accounting for Amalgamations'
•  Ind AS 104 : A Comparative study of Ind AS 104: 'Insurance Contracts'
•  Ind AS 105: A Comparative study of Ind AS 105: 'Non-current Assets Held for Sale
   and Discontinued Operations' & AS 24: 'Discontinuing operations'
•  Ind AS 106 : A Comparative study of Ind AS 106 : 'Exploration for and Evaluation of Mineral Resources'
•  Ind AS 107 : A Comparative study of Ind AS 107 : 'Financial Instruments : Disclosures'
•  Ind AS 108 : A Comparative study of Ind AS 108 : 'Operating Segments' & AS 17 'Segment Reporting'
•  Ind AS 109 : A Comparative study of Ind AS 109 : 'Financial Instruments'
•  Ind AS 110 : A Comparative study of Ind AS 110 : 'Consolidated Financial Statements'
   & AS 21: 'Consolidated Financial Statements'
•  Ind AS 111 : A Comparative study of Ind AS 111 : 'Joint Arrangement' & AS 27
   : 'Financial Reporting of Interests in Joint Ventures'
•  Ind AS 112 : A Comparative study of Ind AS 112 : 'Disclosure of Interests in Other Entities'
   & AS 21 : 'Consolidated Financial Statements', AS 23 : 'Accounting for Investments in
   Associates in Consolidated Financial Statements' & AS 27 'Financial Reporting of Interests
   in Joint Ventures'
•  Ind AS 113 : A Comparative study of Ind AS 113 : 'Fair Value Measurement'
•  Ind AS 114: A Comparative study of Ind AS 114: 'Regulatory Deferral Accounts' & 'Guidance
   Note on Accounting for Rate Regulated Activities'
•  Ind AS 115 : A Comparative study of Ind AS 115: 'Revenue from Contracts with Customers'
   & AS 9 : 'Revenue Recognition' & AS 7: 'Construction Contracts'
•  Ind AS 1 : A Comparative study of Ind AS 1 : 'Presentation of Financial Statements' & AS 1
   : 'Disclosure of Accounting Policies' and Schedule III of Companies Act, 2013
•  Ind AS 2 : A Comparative study of Ind AS 2 : 'Inventories' & AS 2 : 'Valuation of inventories'
•  Ind AS 7 : A Comparative study of Ind AS 7 : 'Statement of Cash Flows' & AS 3
   : 'Cash Flow Statements'
•  Ind AS 8 : A Comparative study of Ind AS 8 : 'Accounting Policies, Changes in Accounting
   Estimates and Errors' & AS 5 : 'Net Profit or Loss for the Period, Prior Period Items & Changes
   in Accounting Policies' and AS 1 : 'Disclosure of Accounting Policies'
•  Ind AS 10 : A Comparative study of Ind AS 10 : 'Events after the Reporting period' & AS 4:
   'Contingencies and events occurring after the Balance sheet date'
•  Ind AS 12 : A Comparative study of Ind AS 12 : 'Income Taxes' & AS 22 : 'Accounting for
   Taxes on Income'
•  Ind AS 16: A Comparative study for Ind AS 16: 'Property, Plant and Equipment' and AS 10:
   'Accounting for Fixed Assets', AS 6: 'Leases' & AS 28 : 'Impairment of Assets'
•  Ind AS 17 : A Comparative study for Ind AS 17 : 'Leases' & AS 19 : 'Leases'
•  Ind AS 19 : A Comparative study of Ind AS 19 : 'Employee Benefits' & AS 15 : 'Employee Benefits'
•  Ind AS 20 : A Comparative study of Ind AS 20 : 'Accounting for Government Grants and
   Disclosure of Government Assistance' & AS 12 : 'Accounting for Government Grants'
•  Ind AS 21 : A Comparative study of Ind AS 21 : The Effects of Changes in Foreign Exchange
   Rates' & AS 11: 'The Effects of Changes in Foreign Exchange Rates'
•  Ind AS 23 : A Comparative study of Ind AS 23 : 'Borrowing Costs' & AS 16 : 'Borrowing Costs'
•  Ind AS 24 : A Comparative study of Ind AS 24 : 'Related Party Disclosures' & AS 18
   : 'Related Party Disclosures'
•  Ind AS 27 : A Comparative study of Ind AS 27 : 'Separate financial statements' & AS 21 :
   'Consolidated financial statements', AS 23 : 'Accounting for Associates', AS 27: 'Financial
   Reporting of Interests in Joint Ventures' & AS 13 : 'Accounting for Investments'
•  Ind AS 28 : A Comparative study of Ind AS 28 : 'Investment in Associates and Joint Ventures'
   & AS 23: 'Accounting for Investments in Associates in Consolidated Financial Statements'
   and AS 27 : 'Financial Reporting of Interests in Joint Ventures'
•  Ind AS 29: A Comparative study of Ind AS 29: 'Financial Reporting in Hyperinflationary Economies'
•  Ind AS 32 : A Comparative study of Ind AS 32 : 'Financial Instruments: Presentation'
•  Ind AS 33 : A Comparative study of Ind AS 33 : 'Earnings per Share' & AS 20 : 'Earnings per Share'
•  Ind AS 34 : A Comparative study of Ind AS 34 : 'Interim Financial Reporting' & AS 25
   : 'Interim Financial Reporting'
•  Ind AS 36: A Comparative study of Ind AS 36: 'Impairment of Assets' & AS 28
   : 'Impairment of Assets'
•  Ind AS 3 7: A Comparative study of Ind AS 3 7: 'Provisions, Contingent Liabilities
   and Contingent Assets' & AS 29 : 'Provisions, Contingent Liabilities and Contingent Assets'
•  Ind AS 38 : A Comparative study of Ind AS 38 : 'Intangible Assets' & AS 26 'Intangible Assets'
•  Ind AS 40: A Comparative study of Ind AS 40: 'Investment Property' & AS 13
   : 'Accounting for Investments'
•  Ind AS 41 : A Comparative study of Ind AS 41 : 'Agriculture'
Division 2 - Annotated Text of Indian Accounting Standards
•  Companies (Indian Accounting Standards) Rules, 2015
•  Indian Accounting Standard (Ind AS) 101 : First-time Adoption of Indian Accounting Standards
•  Indian Accounting Standard (Ind AS) 102 : Share-based Payment
•  Indian Accounting Standard (Ind AS) 103 : Business Combinations
•  Indian Accounting Standard (Ind AS) 104 : Insurance Contracts
•  Indian Accounting Standard (Ind AS) 105 : Non-current Assets Held for Sale and
   Discontinued Operations
•  Indian Accounting Standard (Ind AS) 106 : Exploration for and Evaluation of Mineral Resources
•  Indian Accounting Standard (Ind AS) 107 : Financial Instruments: Disclosures
•  Indian Accounting Standard (Ind AS) 108 : Operating Segments
•  Indian Accounting Standard (Ind AS) 109 : Financial Instruments
•  Indian Accounting Standard (Ind AS) 110: Consolidated Financial Statements
•  Indian Accounting Standard (Ind AS) 111: Joint Arrangements
•  Indian Accounting Standard (Ind AS) 112 Disclosure of Interests in Other Entities
•  Indian Accounting Standard (Ind AS) 113 : Fair Value Measurement
•  Indian Accounting Standard (Ind AS) 114 : Regulatory Deferral Accounts
•  Indian Accounting Standard (Ind AS) 115 : Revenue from Contracts with Customers
•  Indian Accounting Standard (Ind AS) 1: Presentation of Financial Statements
•  Indian Accounting Standard (Ind AS) 2 : Inventories
•  Indian Accounting Standard (Ind AS) 7: Statement of Cash Flows
•  Indian Accounting Standard (Ind AS) 8 : Accounting Policies, Changes in Accounting
   Estimates and Errors
•  Indian Accounting Standard (Ind AS)  10 : Events after the Reporting Period
•  Indian Accounting Standard (Ind AS) 12 : Income Taxes
•  Indian Accounting Standard (Ind AS) 16 : Property, Plant and Equipment
•  Indian Accounting Standard (Ind AS) 17 : Leases
•  Indian Accounting Standard (Ind AS) 19 : Employee Benefits
•  Indian Accounting Standard (Ind AS) 20: Accounting for Govern-ment Grants
   and Disclosure of Government Assistance
•  Indian Accounting Standard (Ind AS) 21 : The Effects of Changes in Foreign Exchange Rates
•  Indian Accounting Standard (Ind AS) 23 : Borrowing Costs
•  Indian Accounting Standard (Ind AS) 24 : Related   Party Disclosures
•  Indian Accounting Standard (Ind AS) 27 : Separate Financial Statements
•  Indian Accounting Standard (Ind AS) 28 : Investments in Associates and Joint Ventures
•  Indian Accounting Standard (Ind AS) 29 : Financial Reporting in Hyperinflationary Economies
•  Indian Accounting Standard (Ind AS) 32 : Financial Instruments: Presentation
•  Indian Accounting Standard (Ind AS) 33 : Earnings per Share
•  Indian Accounting Standard (Ind AS) 34 : Interim Financial Reporting
•  Indian Accounting Standard (Ind AS) 36 : Impairment of Assets
•  Indian Accounting Standard (Ind AS) 37 : Provisions, contingent liabilities and contingent assets
•  Indian Accounting Standard (Ind AS) 38 : Intangible Assets
•  Indian Accounting Standard (Ind AS) 40 : Investment Property
•  Indian Accounting Standard (Ind AS) 41 : Agriculture
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