All categories
Practical approach to Ind AS Implementation (Illustrations, Summary and Comparisons) (Amendments to Ind AS (2016 & 2017) by MCA) (2 Volume Set)

Practical approach to Ind AS Implementation (Illustrations, Summary and Comparisons) (Amendments to Ind AS (2016 & 2017) by MCA) (2 Volume Set)

  • ₹4,250.00

In Stock

.........................................................................................................................
Description
Highlights

• In-depth coverage of practical examples on Ind AS in Q & A  format
• Detailed comparison with Indian GAAP and IFRS
• Concise summary of all Ind AS (updated for amendments in 2016 and 2017)
• Detailed disclosure checklist of Ind AS (updated as on date)
• Updated chapter on ICDS, including FAQs issued by CBDT
This book covers provisions of Ind AS in two volumes. The first volume contains 43 chapters comprehensively covering convergence strategy, each Ind AS in detail with practical examples and comparison with IFRS and existing Indian GAAP. The book is written in a lucid manner in order to help readers spot the differences between AS and Ind AS and plan towards Ind AS transition efficiently.
The second volume covers the Ind AS disclosure checklist, bare comparison of Ind AS with Income Tax Computation and Disclosure Standards (ICDS), summaries of all Ind AS and other relevant annexures. The book is a very useful referencer for professionals, practitioners and corporates.
Key Features:
• In-depth coverage of practical examples on Ind AS in Q & A format
• Detailed comparison with Indian GAAP and IFRS
• Concise summary of all Ind AS (updated for amendments in 2016 and 2017)
• Detailed disclosure checklist of Ind AS (updated as on date)
• Updated chapter on ICDS, including FAQs issued by CBDT
• Covering Ind AS compliant Schedule III (as amended till date)
• Bare text comparison of Ind AS and ICDS
• Includes IFRS based Financial Statements
• Covers complete text of Ind AS in CD (including Ind AS amended in 2016 and 2017)
.........................................................................................................................
Content
Chapter 1    Convergence with IFRS in India
Chapter 2    Ind AS conversion- Are we ready?
Chapter 3    Ind AS 1: Presentation of Financial Statements
Chapter 4    Ind AS 2: Inventories
Chapter 5    Ind AS 7: Statement of Cash Flows
Chapter 6    Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors
Chapter 7    Ind AS 10: Events after the Reporting Period
Chapter 8    Ind AS 11: Construction Contracts
Chapter 9    Ind AS 12: Income Taxes
Chapter 10    Ind AS 16: Property, Plant and Equipment
Chapter 11    Ind AS 17: Leases
Chapter 12    Ind AS 18: Revenue
Chapter 13    Ind AS 19: Employee Benefits
Chapter 14    Ind AS 20: Accounting for Government Grants and Disclosure of
                       Government Assistance
Chapter 15    Ind AS 21: The Effects of Changes in Foreign Exchange Rates
Chapter 16    Ind AS 23: Borrowing Costs
Chapter 17    Ind AS 24: Related Party Disclosures
Chapter 18    Ind AS 27: Separate Financial Statements
Chapter 19    Ind AS 28: Investments in Associates and Joint Ventures
Chapter 20    Ind AS 29: Financial Reporting in Hyperinflationary Economies
Chapter 21    Ind AS 32: Financial Instruments: Presentation
Chapter 22    Ind AS 33: Earnings per Share
Chapter 23    Ind AS 34: Interim Financial Reporting
Chapter 24    Ind AS 36: Impairment of Assets
Chapter 25    Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets
Chapter 26    Ind AS 38: Intangible Assets
Chapter 27    Ind AS 40: Investment Property
Chapter 28    Ind AS 41: Agriculture
Chapter 29    Ind AS 101: First-time Adoption of Indian Accounting Standards
Chapter 30    Ind AS 102: Share-based Payment.
Chapter 31    Ind AS 103: Business Combinations
Chapter 32    Ind AS 104: Insurance Contracts
Chapter 33    Ind AS 105: Non-current Assets Held for Sale and Discontinued Operations
Chapter 34    Ind AS 106: Exploration for and Evaluation of Mineral Resources
Chapter 35    Ind AS 107: Financial Instruments: Disclosures
Chapter 36    Ind AS 108: Operating Segments
Chapter 37    Ind AS 109: Financial Instruments.
Chapter 38    Ind AS 110: Consolidated Financial Statements
Chapter 39    Ind AS 111: Joint Arrangements
Chapter 40    Ind AS 112: Disclosure of Interests in Other Entities
Chapter 41    Ind AS 113: Fair Value Measurement
Chapter 42    Ind AS 114: Regulatory Deferral Accounts
Chapter 43    Income Tax Disclosure Standards
.........................................................................................................................
Author Details
Sarika Gosain is a Chartered Accountant and has also cleared the Company Secretary examinations. She holds a Diploma in IFRS (Dip IFR) from ACCA, UK and a Bachelor's degree in Science. Sarika has almost 14 years of professional experience in servicing large clients, both domestic and international in the areas of Audit, Accounting, Advisory and Technical Research, including Corporate Laws. During the course of her career, she developed specific expertise in Indian GAAP (including Ind-AS), IFRS and Companies Act. She has done extensive research on Companies Act and has also co-authored (with Mr. Rajesh Gosain) a book on the Companies Act, 2013, titled "Financial Reporting, Audit and Auditors under the Companies Act, 2013"
Sarika was a special invitee to the Ind AS implementation committee of the Institute of Chartered Accountants of India (ICAI) for the year 2015-16. She is a member of ASSOCHAM's National Council for Company Law and Corporate Affairs, Corporate Governance & CSR. She has also been a regular presenter on various professional matters, including Indian GAAP, Ind AS, Companies Act on various forums of ICAI and ICSI. She regularly contributes articles to the magazines and other forums. Together with these, she regularly provides comments to draft standards and documents issued by various authorities, national and international.
Rajesh is a chartered accountant having a rich professional experience of around 17 years. He has also cleared final examinations from the Institute of Company Secretaries of India. As a professional, Rajesh has worked in various areas like accounts, audit, taxation (including GST), secretarial matters, business restructuring and mergers & acquisitions. As a part of his professional career, Rajesh worked with Deloitte and currently he is working with Ericsson India.
Rajesh was joint convener of a Study Group formed in the year 2006 under the Corporate & Allied Laws Committee of ICAI to work on 'Suggestions to make corporate laws & procedures simple and hassle free'. During his stint as a member of this Study Group, he gained insights to the Companies Bill and best global practices on corporate law front. The Study Group gave suggestions on various provisions of the Companies Bill after taking into account the existing provisions and best global practices. The suggestions were forwarded by the Corporate & Allied Laws Committee to the Ministry of Corporate Affairs.
Rajesh has also actively contributed to the cause of the profession by giving suggestions time to time on various draft accounting and auditing standards. He has advised chambers of commerce in making suggestions to Ministry of Finance on tax matters. He speaks on professional topics at various platforms of the Institute of Chartered Accountants of India.
.........................................................................................................................

Write a review

Please login or register to review

Similar Products

Recently Viewed