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Taxmann S Guide To Indian Accounting Standards Ind As Based On Ifrs Official Pronouncements Set Of 2 Volumes 5th Edition August 2020 Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Taxmann S Guide To Indian Accounting Standards Ind As Based On Ifrs Official Pronouncements Set Of 2 Volumes 5th Edition August 2020 book. This book definitely worth reading, it is an incredibly well-written.
Author : Taxmann
Publisher : Taxmann Publications Private Limited
Page : 17 pages
File Size : 53,6 Mb
Release : 2020-08-29
Category : Law
ISBN : 9789390128402
Author : Taxmann
Publisher : Taxmann Publications Private Limited
Page : 17 pages
File Size : 49,8 Mb
Release : 2023-09-12
Category : Law
ISBN : 9789356221543
Indian Accounting Standards (Ind AS) contains the updated Indian Accounting Standards issued under the Companies (Indian Accounting Standard) Rules, 2021 and amended by the Companies (Indian Accounting Standards) Amendment Rules, 2023. It provides a complete understanding of the definitions, entities liable to apply Ind AS, and exemptions. The Present Publication is the 5th Edition, edited by Taxmann’s Editorial Board, updated till 1st September 2023, with the following coverage • Guide to Ind AS o Short Title and Commencement o Definitions o Applicability of Accounting Standards o Obligation to Comply with Indian Accounting Standards (Ind AS) o Exemptions • General Instructions • Indian Accounting Standards (Ind AS) o Indian Accounting Standard (Ind AS) 101: First-Time Adoption of Indian Accounting Standards o Indian Accounting Standard (Ind AS) 102: Share-Based Payment o Indian Accounting Standard (Ind AS) 103: Business Combinations o Indian Accounting Standard (Ind AS) 104: Insurance Contracts o Indian Accounting Standard (Ind AS) 105: Non-Current Assets Held for Sale and Discontinued Operations o Indian Accounting Standard (Ind AS) 106: Exploration for and Evaluation of Mineral Resources o Indian Accounting Standard (Ind AS) 107: Financial Instruments: Disclosures o Indian Accounting Standard (Ind AS) 108: Operating Segments o Indian Accounting Standard (Ind AS) 109: Financial Instruments o Indian Accounting Standard (Ind AS) 110: Consolidated Financial Statements o Indian Accounting Standard (Ind AS) 111: Joint Arrangements o Indian Accounting Standard (Ind AS) 112: Disclosure of Interests in Other Entities o Indian Accounting Standard (Ind AS) 113: Fair Value Measurement o Indian Accounting Standard (Ind AS) 114: Regulatory Deferral Accounts o Indian Accounting Standard (Ind AS) 115: Revenue from Contracts with Customers o Indian Accounting Standard (Ind AS) 116: Leases o Indian Accounting Standard (Ind AS) 1: Presentation of Financial Statements o Indian Accounting Standard (Ind AS) 2: Inventories o Indian Accounting Standard (Ind AS) 7: Statement of Cash Flows o Indian Accounting Standard (Ind AS) 8: Accounting Policies, Changes in Accounting Estimates and Errors o Indian Accounting Standards (Ind AS) 10: Events after the Reporting Period o Indian Accounting Standards (Ind AS) 11: Construction Contracts o Indian Accounting Standards (Ind AS) 12: Income Taxes o Indian Accounting Standards (Ind AS) 16: Property, Plant and Equipment o Indian Accounting Standards (Ind AS) 17: Leases o Indian Accounting Standards (Ind AS) 18: Revenue o Indian Accounting Standards (Ind AS) 19: Employee Benefits o Indian Accounting Standards (Ind AS) 20: Accounting for Government Grants and Disclosure of Government Assistance o Indian Accounting Standards (Ind AS) 21: The Effect of Changes in Foreign Exchanges Rates o Indian Accounting Standards (Ind AS) 23: Borrowing Costs o Indian Accounting Standards (Ind AS) 24: Related Party Disclosures o Indian Accounting Standards (Ind AS) 27: Separate Financial Statements o Indian Accounting Standards (Ind AS) 28: Investments in Associates and Joint Ventures o Indian Accounting Standards (Ind AS) 29: Financial Reporting in Hyperinflationary Economies o Indian Accounting Standards (Ind AS) 32: Financial Instruments: Presentation o Indian Accounting Standards (Ind AS) 33: Earnings Per Share o Indian Accounting Standards (Ind AS) 34: Interim Financial Reporting o Indian Accounting Standards (Ind AS) 36: Impairment of Assets o Indian Accounting Standards (Ind AS) 37: Provisions, Contingent Liabilities and Contingent Assets o Indian Accounting Standards (Ind AS) 38: Intangible Assets o Indian Accounting Standards (Ind AS) 40: Investment Property o Indian Accounting Standards (Ind AS) 41: Agriculture
Author : CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala
Publisher : Taxmann Publications Private Limited
Page : 20 pages
File Size : 46,9 Mb
Release : 2021-08-10
Category : Law
ISBN : 9789391596408
Ind AS Ready Reckoner is a simple & practical workbook on Ind AS [as amended by the Companies (Indian Accounting Standards) Amendment Rules 2021] to guide the members in practice/employment in their day-to-day works. This book will help the professionals cope with various developments in the accounting standards’ area, which has become complex after Ind AS has started aligning with its global counterpart. The Present Publication is the Latest Edition, authored by CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala, amended up to July 2021, with the following noteworthy features: · [Most Updated & Amended] This book incorporates the latest amendments under Companies (Indian Accounting Standards) (Amendment) Rules, 2021 · [Practical & Lucid Explanations/Illustrations/Process Flow Charts] are provided in this book for members in practice/employment, to act as a one-stop reference manual on complex matters, without diluting the content of Standards · [Definitions & Applications Guidance with Basis of Conclusion] are incorporated in critical chapters and wherever it is necessary to understand the reasoning · [FAQs & Illustrative Examples] This book also incorporates FAQs of educational material issued by the ICAI and illustrative examples issued by the IASB · [Ind AS vs AS & Ind AS vs IFRS] Covers the differences between Ind AS & AS as well as Ind AS & IFRS, at the end of every standard The detailed contents of the book are as follows: · Ind AS 1 – Presentation of Financial Statements · Ind AS 2 – Inventories · Ind AS 7 – Statement of Cash Flow · Ind AS 8 – Accounting Policies, Changes in Accounting Estimates and Errors · Ind AS 10 – Events after the Reporting Period · Ind AS 12 – Income Taxes · Ind AS 16 – Property, Plant and Equipment (PPE) · 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 – Investment in Associates and Joint Ventures · Ind AS 33 – Earnings Per Share (EPS) · Ind AS 34 – Interim Financial Reporting (IFR) · Ind AS 36 – Impairment of Assets · Ind AS 37 – Provisions, Contingent Liabilities and Contingent Assets · Ind AS 28 – Intangible Assets · Ind AS 40 – Investment Property · Ind AS 41 – Agriculture · Ind AS 101 – First-time Adoption of Indian Accounting Standards · Ind AS 102 – Share-Based Payments · 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 for and Evaluation of Mineral Resources · Ind AS 108 – Operating Segments · Ind AS 109, 32 & 107 – Financial Instruments · Ind AS 110 – Consolidated Financial Statements · Ind AS 111 – Joint Arrangements · Ind AS 112 – Disclosure of Interest 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
Author : CA Kapileshwar Bhalla
Publisher : Taxmann Publications Private Limited
Page : 29 pages
File Size : 48,7 Mb
Release : 2021-08-20
Category : Education
ISBN : 9789391596286
Taxmann's PROBLEMS & SOLUTION for Financial Reporting has been specially designed for students & professionals. The unique feature of this book is in terms of dividing each Ind AS into various parts and sections so that one can approach Ind AS in a systematic & comprehensive manner. This book will benefit students studying CA (Final) level of Institute of Chartered Accountants of India ('ICAI'). This book can be used for Group I - Paper I (Financial Reporting) and Group II – Paper IV (GFRS). It can also be used for other professional courses. The Present Publication is the 3rd Edition amended by the Companies (Ind AS) Amendment Rules for CA-Final | New Syllabus, authored by CA Kapileshwar Bhalla, with the following noteworthy features: • Strictly as per the New Syllabus of ICAI • Coverage of this book includes: 𝚘 All Past Exam Questions § CA (Final) – July 2021 Exam | New Syllabus | Guidelines Answers 𝚘 Questions from Education Material/Ind AS Bulletins/RTPs & MTPs of ICAI 𝚘 Questions based on Amendments as per Companies (Ind AS) Amendment Rules, 2020 𝚘 Additional questions based on Ind AS 38 𝚘 New additional problems & solutions are given in a separate booklet • [Enabling Students to Acquire Conceptual Base through Variety of Questions] In each chapter, various sections (with Para No. references of the Ind AS) have been kept so that the students understand the types of problems they can confront in the exam • [Layout of each Chapter] is as follows: 𝚘 [Graded Problems] From simple problems to advanced problems, they are arranged in a chronological manner 𝚘 [Logical Flow] Each chapter is further sub-divided into various sections to develop the concepts in a logical flow 𝚘 [Table of Index] Each Chapter has a 'table of index' for quick reference – indicating the no. of questions in each section and para no. of Ind AS Also Available: • [7th Edition] of Taxmann's Students' Guide to Ind ASs • [5th Edition] of Taxmann's Financial Reporting (Set of 2 Vols.) • [4th Edition] of Taxmann's CRACKER cum Exam Guide on Financial Reporting (New Syllabus) • [1st Edition] of Taxmann's CLASS NOTES on Financial Reporting The contents of this book are as follows: • Ind AS-1 | Presentation of Financial Statements • Roadmap for Implementation of Ind AS • Ind AS-34 | Interim Financial Reporting • Ind AS-7 | Statement of Cash Flows • Ind AS-115 | Revenue from Contracts with Customers • Ind AS-8 | Accounting Policies, Changes in Accounting Estimates and Errors • Ind AS-10 | Events after the Reporting Period • Ind AS-113 | Fair Value Measurement • Ind AS-20 | Accounting for Government Grants and Disclosure of Government Assistance • Ind AS-102 | Share-Based Payments • Ind AS-101 | First Time Adoption of Ind AS • Ind AS-2 | Inventories • Ind AS-16 | Property, Plant & Equipment • Ind AS-116 | Leases • Ind AS-23 | Borrowing Costs • Ind AS-36 | Impairment of Assets • Ind AS-38 | Intangible Assets • Ind AS-40 | Investment Property • Ind AS-105 | Non-Currents Assets Held for Sale and Discontinued Operations • Ind AS-41 | Agriculture • Ind AS-19 | Employee Benefit • Ind AS-37 | Provisions, Contingent Liabilities and Contingent Assets • Ind AS-12 | Income Taxes • Ind AS-21 | The Effects of Changes in Foreign Exchange Rates • Ind AS-24 | Related Party Disclosures • Ind AS-33 | Earnings Per Share • Ind AS-108 | Operating Segments • Ind AS-32, 109 and 107 | Financial Instruments – Presentation, Recognition and Measurement and Disclosures • Ind AS-103 | Business Combination and Corporate Restructuring • Ind AS-110 | Consolidated Financial Statements • Ind AS-111 | Joint Agreements • Ind AS-28 | Investments in Associates and Joint Ventures • Ind AS-27 | Separate Financial Statements • Integrated Reporting • Corporate Social Responsibility • Questions based on Amendments as per the Companies (Ind AS) Amendment Rules 2020 • Additional Questions based on Ind AS 38 • COVID Impact on Financial Statements
Author : B.D. Chatterjee,Jinender Jain
Publisher : Taxmann Publications Private Limited
Page : 20 pages
File Size : 55,7 Mb
Release : 2023-05-26
Category : Law
ISBN : 9789357782562
This book provides a comprehensive commentary on the Indian Accounting Standards (Ind ASs) & comprehensive analysis of amended Schedule III of the Companies Act 2013. The Present Publication is the 8th Edition & updated till April 2023, incorporating the Companies (Indian Accounting Standards) (Amendment) Rules 2023. This book is authored by B.D. Chatterjee & Jinender Jain, with the following noteworthy features: • [Process Flow Diagrams of Major Ind AS in Simplified & Lucid Language] to help the reader understand and comprehend the nuances of each Ind AS in its simplest form • [200+ Process Flow Diagrams, Charts, Illustrations & Case Studies] to deep dive into the Ind ASs & their 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 Ind ASs with the amending Accounting Standards (AS) • [Case Studies] on disclosure of accounting policies • [Global Perspective] Each chapter highlights the convergence of each Ind AS with IFRS • [References] have been made to the following: o Notified text on Ind ASs & AS published by Ministry of Corporate Affairs o The Institute of Chartered Accountants of India Publication on Indian Accounting Standards (Ind AS) o Adaptations from ACCA UK 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 and Schedule III • 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 and Disclosure of Government Assistance • 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 • Case Studies on Disclosure of Accounting Policies • Multiple Choice Questions on Ind ASs
Author : Anonim
Publisher : Unknown
Page : 3084 pages
File Size : 52,9 Mb
Release : 2010-09-01
Category : Electronic
ISBN : 8171947360
International Financial Reporting Standards 2010 is the only official printed edition of the consolidated text of the IASB's authoritative pronouncements as issued at 1 January 2010. This edition presented in two parts: * Part A (the requirements) contains the latest version of International Financial Reporting Standards (IFRSs), International Accounting Standards (IASs), and IFRIC and SIC. * Part B contains the accompanying documents, such as illustrative example, implementation guidance base for conclusions and dissenting opinions. This edition does not contain documents that are being replaced or superseded but remain applicable if the reporting entity chooses not to adopt the newer versions early.
Author : Taxmann
Publisher : Unknown
Page : 2851 pages
File Size : 45,8 Mb
Release : 2008-09-01
Category : Electronic
ISBN : 8171945023
International Financial Reporting Standards the complete and up-to-date consolidated text, with extensive cross-references and other annotations, of International Financial Reporting Standards (IFRSs), including International Accounting Standards (IASs) and IFRIC and SIC Interpretations, and IASB-issued supporting documents-illustrative examples, implementation guidance, bases for conclusions and dissenting opinions-approved at 1 July 2008.
Author : S N Maheshwari
Publisher : Unknown
Page : 128 pages
File Size : 48,6 Mb
Release : 2004-01-01
Category : Electronic
ISBN : 8125916083
Author : Soner Gokten
Publisher : BoD – Books on Demand
Page : 342 pages
File Size : 45,8 Mb
Release : 2017-09-20
Category : Business & Economics
ISBN : 9789535135494
We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".
Author : CA (Dr.) Alok K. Garg
Publisher : Bloomsbury Publishing
Page : 1200 pages
File Size : 49,8 Mb
Release : 2021-09-23
Category : Business & Economics
ISBN : 9789354353345
About the Book “Treatise on Ind AS” provides a deep dive into Indian Accounting Standards (Ind AS). The book comes to the rescue of those looking for conceptual clarity, application guidance, practical reference to listed companies, comparison of new set of standards with old and global set of standards. It is a one stop shop for all Ind AS related guidance. Key Features - Comprehensive commentary on Ind AS with Conceptual Explanations, Case studies and Examples. - References to published disclosures of Listed Companies on major concepts of Ind AS. - More than 1,000 MCQs with detailed analysis covering all Ind AS. - FAQs on Overview and Applicability/ Roadmap for implementation of Ind AS . - Lucid commentary on complex topics such as Leases, Revenue, Financial Instruments, Business Combination, Consolidation, Share-Based Payment etc. with practical examples and case studies. - Practical issues on Ind AS including analysis of ITFG bulletins and Education Material. - Detailed comparison of Ind AS, Indian GAAP, IFRS and ICDS. - Updated with the Companies (Ind AS) Amendment Rules, 2021.
Author : Kamal Garg
Publisher : Unknown
Page : 1864 pages
File Size : 46,5 Mb
Release : 2011-01-01
Category : Electronic
ISBN : 8177336134
Author : Fernando A.C.
Publisher : Pearson Education India
Page : 560 pages
File Size : 44,9 Mb
Release : 2010-09
Category : Business ethics
ISBN : 8131734625
Author : International Accounting Standards Board
Publisher : Unknown
Page : 16 pages
File Size : 46,9 Mb
Release : 2004
Category : Accounting
ISBN : 1904230725
Author : Paul Cohen,Arthur L. Marriott
Publisher : Unknown
Page : 454 pages
File Size : 45,6 Mb
Release : 2010
Category : Corruption
ISBN : 0414041720
Looks at anti-corruption laws & treaties in a number of key jurisdictions worldwide.
Author : Dr. V. K. Singhania
Publisher : Unknown
Page : 624 pages
File Size : 53,5 Mb
Release : 2009-07-01
Category : Electronic
ISBN : 817194602X