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A Quick Guide to Indian Accounting Standards (Ind AS) (As Amended by Companies (Indian Accounting Standards) Amendment) Rules 2017)

A Quick Guide to Indian Accounting Standards (Ind AS) (As Amended by Companies (Indian Accounting Standards) Amendment) Rules 2017)

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Description
Incorporating

•    A Comprehensive & Simplified Guide to Ind AS
•    Comparative Study of IFRS/Indian GAAP/Ind AS
•    Ind AS Carve outs
•   FAQs on Ind As Schedule III Financial Format
•    Income Computation & Disclosure Standards
•    Ind AS compliant Schedule III notified on 6-4-2016
•    Illustrative Ind As Published Results
•    Latest Circulars and ITFGs issued by ICAI
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Contents
Module 1    Ind As Simplified
Division One
Conceptual Framework for Financial Reporting
Division Two   
Presentation of Financial Statements
Division Three
Assets
Division Four   
Liabilities and Expenses
Division Five   
Incomes
Division Six
Disclosure Standard
Division Seven
Industry/Economy Standards
Division Eight
Financial Instruments
Division Nine
Business Combination and Consolidation
Division Ten
Ind As 101: First Time Adoption of Indian Accounting Standards
Appendix
Module 2
•     Ind as Carve out
Module 3
•     Major Differences Between Ifrs and Indian Gaap
Module 4
•    Illustrative Ind as Financial Statements
•   Frequently asked Questions on Ind as Financials
Module 5
•   Income Computation and Disclosure Standards (ICDS) Compared with as and Indian GAAP
Annexures
•    Ind As ITFG Bulletins
•    FAQ on Deemed Cost of PPE issued by ICAI
•    MAT Under Ind As Regime
•    Illustrative Format of Independent Auditor's
•     Illustrative Format of Audit Report
•    Circular : SEBI CIR/CFD/ FA/62/2016 July 5, 2016
•    Published Results
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Author Details
Chintan N. Patel,
F.C.A., Cert. IFRS (ICAI), DISA, CISA (USA)
Bhupendra Mantri, F.C.A., LLB, DISA
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