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Illustrated Guide to Indian Accounting Standards (Ind AS)

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Description

 

Subject

Illustrated Guide to Indian Accounting Standards (Ind AS)

Author

B.D. Chatterjee

Jinender Jain

Commonly used by

CA, CS, Advocate & Tax Practitioner

Key Benefit

The Present Publication is the 6th Edition, authored by B.D. Chatterjee & Jinender Jain, amended by the Companies (Indian Accounting Standards) (Amendment) Rules 2021 & updated till 15th August 2021, with the following noteworthy features:

  • [References] have been made to the following:
    • Notified text on Ind ASs & AS published by Ministry of Corporate Affairs
    • The Institute of Chartered Accountants of India Publication on Indian Accounting Standards (Ind AS)
    • Adaptations from ACCA UK
Content of Book

The detailed contents of this book are as follows:

  • Financial Reporting in India and Conceptual Framework for Financial Reporting
  • Indian Accounting Standards (Ind AS) Summary
  • Ind AS 1 | Presentation of Financial Statements
  • Ind AS 2 | Inventories
  • Ind AS 7 | Statement of Cash Flows
  • Ind AS 8 | Accounting Policies, Changes in Accounting Estimates and Errors
  • Ind AS 10 | Events occurring after the Reporting Period
  • Ind AS 12 | Income Taxes
  • Ind AS 16 | Property, Plant and Equipment
  • Ind AS 17 | Leases
  • Ind AS 19 | Employee Benefits
  • Ind AS 20 | Accounting for Government Grants
  • Ind AS 21 | The Effects of Changes in Foreign Exchange Rates
  • Ind AS 23 | Borrowing Costs
  • Ind AS 24 | Related Party Disclosures
  • Ind AS 27 | Separate Financial Statements
  • Ind AS 28 | Investments in Associates and Joint Ventures
  • Ind AS 29 | Financial Reporting in the Hyperinflationary Economies
  • Ind AS 32 | Financial Instruments: Presentation
  • Ind AS 33 | Earnings Per Share
  • Ind AS 34 | Interim Financial Reporting
  • Ind AS 36 | Impairment of Assets
  • Ind AS 37 | Provisions, Contingent Liabilities and Contingent Assets
  • Ind AS 38 | Intangible Assets
  • Ind AS 40 | Investment Property
  • Ind AS 41 | Agriculture
  • Ind AS 101 | First-time adoption of International Financial Reporting Standards
  • Ind AS 102 | Share-Based Payment
  • Ind AS 103 | Business Combinations
  • Ind AS 104 | Insurance Contracts
  • Ind AS 105 | Non-Current Assets Held for Sale and Discontinued Operations
  • Ind AS 106 | Exploration and Evaluation of Mineral Resources
  • Ind AS 107 | Financial Instruments: Disclosures
  • Ind AS 108 | Operating Segments
  • Ind AS 109 | Financial Instruments
  • Ind AS 110 | Consolidated Financial Statements
  • Ind AS 111 | Joint Arrangements
  • Ind AS 112 | Disclosure of Interests in Other Entities
  • Ind AS 113 | Fair Value Measurement
  • Ind AS 114 | Regulatory Deferral Accounts
  • Ind AS 115 | Revenue from Contracts with Customers
  • Ind AS 116 | Leases
Dispatch & Delivery The Book shall be dispatched within 24-48 Hours of order and shall be delivered within 4-5 Working days.

 

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