![Indian Accounting Standards (Ind AS) (Interpretation, Issues and Practical Application) (3 Volume Set) Indian Accounting Standards (Ind AS) (Interpretation, Issues and Practical Application) (3 Volume Set)](https://lawbookshop.net/image/cache/catalog/04.Jan_to_Dec_2024/06.June_2024/indian-accounting-standards-100x147.gif)
- Author(s): Dolphy D'Souza
- Publisher: Snow White Publications Pvt Ltd
- Edition: 2 Ed RP 2024
- Approx. Pages 3446 + 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
Ind AS standards like IFRS are principle based standards. However, they are substantially different from Indian GAAP. Consequently, there is a need for a book such as this, which plays an important part in promoting consistent, comparable and high quality financial reporting. Ind-AS - Interpretation, Issues & Practical Application is written in simple language, mainly in a question and answer format, suitable for quick comprehension. But it does not stop there. It goes much beyond explanation. It provides insights, solutions and alternative approaches on complex practical issues that we face day to day in the real world of global financial reporting. This practical approach is unavailable in any other work, in India. It is the most authoritative material on Ind AS, and will immensely benefit the preparers of financial statements, users, auditors, regulators, standard-setters, directors, audit committee members, students and academicians. Written by an accounting authority, the book carefully avoids jargons. Complex technical accounting issues have been explained clearly with numerous worked examples and illustrations.The text of Income Computation and Disclosure Standards (ICDS) is also included in the book. The book contains a CD that includes a current date version of Ind-AS, an illustrative financial statement prepared in accordance with Ind-AS and Schedule III to the Companies Act, 2013 and Text of the Companies (Accounting Standards) Rules, 2006. The electronic version of the illustrative financial statements will be extremely useful to first-time adopters and preparers of Ind-AS financial statements.
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Contents
Volume - 1
Part 1 Indian Accounting Standards (Ind-AS) Interpretation, Issues & Practical Application
Key Concepts
1 Roadmap for convergence to Ind-AS
2 Ind-AS 101 — First-time Adoption of Indian Accounting Standards.
Income and expense
3 Ind-AS 115 — Revenue from Contracts with Customers
4 Ind-AS 115 (Appendix C and D) — Service Concession
5 Ind-AS 20 — Accounting for Government Grants and
6 Ind-AS 19 — Employee Benefits
7 Ind-AS 102 — Share-based Payment
8 Ind-AS 12 — Income-taxes
Assets and Liabilities
9 Ind-AS 16 — Property, Plant and Equipment
10 Ind-AS 38 — Intangible Assets
11 Ind-AS 40 — Investment Property
12 Ind-AS 2 — Inventories
13 Ind-AS 23 — Borrowing Costs
14 Ind-AS 17 - Leases
15 Ind-AS 36 — Impairment of Assets
16 Ind-AS 37 — Provisions, Contingent Liabilities and Contingent Assets
Volume - 2
Group Accounts
17 Ind-AS 103 — Business Combinations
18 Ind-AS 110 — Consolidated Financial Statements
19 Ind-AS 111 — Joint Arrangements
20 Ind-AS 28 — Investments in Associates and Joint Ventures
21 Ind-AS 112 — Disclosure of Interests in Other Entities
22 Ind-AS 27 — Separate Financial Statements
Financial Instruments and Foreign Exchange
23 Ind-AS 21 — The Effects of Changes in Foreign Exchange Rates
24 Ind-AS 109 — Financial Instruments
25 Ind-AS 32 — Financial Liabilities and Equity
26 Ind-AS 107 — Financial Instruments: Disclosures
27 Ind-AS 113 — Fair Value Measurement
Presentation and Disclosure
28 Ind-AS 1 — Presentation of Financial Statements
29 Ind-AS 8 — Accounting Policies, Changes in
30 Ind-AS 10 — Events after the Reporting Period
31 Ind-AS 7 — Statement of Cash Flows
32 Ind-AS 33 — Earnings Per Share
33 Ind-AS 24 — Related Party Disclosures
34 Ind-AS 108 — Operating Segments
35 Ind-AS 105 — Non-current Assets Held for Sale and Discontinued Operations
36 Ind-AS 34 — Interim Financial Reporting
37 Ind-AS 106 — Exploration for and Evaluation of Mineral Resources
38 Ind-AS 114 — Regulatory Deferral Accounts
39 Ind-AS 41 — Agriculture
Volume - 3
Part 2 Ind-AS Illustrative Financial Statements for the year ended 31 March 2024
Ind-AS Illustrative Financial Statements
Part 3 Frequently Asked Questions and Highlights on Schedule III, Division II
Frequently Asked Questions and Highlights on Schedule III, Division II
Part 4 Ind AS Compliant Schedule III
Ind As Compliant Schedule III
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