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Guide To Indian Accounting Standards (Ind AS)

[Available]

₹6300

Author(s)

TAXMANN

Publisher(s)

ISBN

9789390128402

Edition

Pages | Format

2952 | Paperback

Approx. Product Size

2.96

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:

[Comprehensive Commentary] on the following:

Indian Accounting Standards as amended by the Companies (Indian Accounting Standards) (Amendment) Rules 2021
Amended Schedule III of the Companies Act 2013 with the updated text of the Schedule III

[Process Flow Diagrams of Major Ind AS] to help the reader understand and comprehend the nuances of each Ind AS in its simplest form
[200+ Charts, Illustrations & Case Studies] to deep dive into the Ind ASs & its convergence with IAS/IFRS, updated with the latest notified amendments in each of the Ind ASs, based on practical issues and questions
[Definitions & Application Guidance] are incorporated in critical chapters
[Detailed Comparative Analysis] of the Indian Accounting Standards with the amending Accounting Standards
[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

Chapter No	Chapter name
Chapter 1	Ind AS 1 \| Presentation of Financial Statements
Chapter 2	Ind AS 2 \| Inventories
Chapter 3	Ind AS 7 \| Statement of Cash Flows
Chapter 4	Ind AS 8 \| Accounting Policies, Changes in Accounting Estimates and Errors
Chapter 5	Ind AS 10 \| Events occurring after the Reporting Period
Chapter 6	Ind AS 12 \| Income Taxes
Chapter 7	Ind AS 16 \| Property, Plant and Equipment
Chapter 8	Ind AS 17 \| Leases
Chapter 9	Ind AS 19 \| Employee Benefits
Chapter 10	Ind AS 20 \| Accounting for Government Grants
Chapter 11	Ind AS 21 \| The Effects of Changes in Foreign Exchange Rates
Chapter 12	Ind AS 23 \| Borrowing Costs
Chapter 13	Ind AS 24 \| Related Party Disclosures
Chapter 14	Ind AS 27 \| Separate Financial Statements
Chapter 15	Ind AS 28 \| Investments in Associates and Joint Ventures
Chapter 16	Ind AS 29 \| Financial Reporting in the Hyperinflationary Economies
Chapter 17	Ind AS 32 \| Financial Instruments: Presentation
Chapter 18	Ind AS 33 \| Earnings Per Share
Chapter 19	Ind AS 34 \| Interim Financial Reporting
Chapter 20	Ind AS 36 \| Impairment of Assets
Chapter 21	Ind AS 37 \| Provisions, Contingent Liabilities and Contingent Assets
Chapter 22	Ind AS 38 \| Intangible Assets
Chapter 23	Ind AS 40 \| Investment Property
Chapter 24	Ind AS 41 \| Agriculture
Chapter 25	Ind AS 101 \| First-time adoption of International Financial Reporting Standards
Chapter 26	Ind AS 102 \| Share-Based Payment
Chapter 27	Ind AS 103 \| Business Combinations
Chapter 28	Ind AS 104 \| Insurance Contracts
Chapter 29	Ind AS 105 \| Non-Current Assets Held for Sale and Discontinued Operations
Chapter 30	Ind AS 106 \| Exploration and Evaluation of Mineral Resources
Chapter 31	Ind AS 107 \| Financial Instruments: Disclosures
Chapter 32	Ind AS 108 \| Operating Segments
Chapter 33	Ind AS 109 \| Financial Instruments
Chapter 34	Ind AS 110 \| Consolidated Financial Statements
Chapter 35	Ind AS 111 \| Joint Arrangements
Chapter 36	Ind AS 112 \| Disclosure of Interests in Other Entities
Chapter 37	Ind AS 113 \| Fair Value Measurement
Chapter 38	Ind AS 114 \| Regulatory Deferral Accounts
Chapter 39	Ind AS 115 \| Revenue from Contracts with Customers
Chapter 40	Ind AS 116 \| Leases