Quick Guide to Indian Accounting Standards (Ind AS) (3rd Edition 2017) -New Book

By | December 16, 2016
(Last Updated On: February 24, 2017)

A Quick Guide To Indian Accounting Standards (Ind AS) (3rd Edition 2017)

Quick Guide to Indian Accounting Standards book contains Amendement as per by Companies (Indian Accounting Standards)(Amendment) Rules 2016

A Quick Guide To Indian Accounting Standards (Ind AS) (3rd Edition 2017)

Click on Book to Buy Rs 727

Link to Buy A Quick Guide To Indian Accounting Standards (Ind AS)

  • Paperback: 478 pages
  • Publisher: Taxmann Publications Pvt. Ltd.; 3rd Edition edition (2016)
  • Language: English

CONTENTS

MODULE 1

IND AS Simplified

Division ONE

Conceptual Framework for Financial Reporting u Framework for Preparation and Presentation of Financial Statement in accordance with IND AS

Division TWO

Presentation of Financial Statements

IND AS 1 : Presentation of Financial Statement

IND AS 7 : STATEMENT OF CASH FLOWS

IND AS 8 : ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS

IND AS 10 : EVENTS AFTER THE REPORTING PERIOD 26 APPENDIX A : DISTRIBUTIONS OF NON-CASH ASSET TO OWNERS

IND AS 33 : EARNING PER SHARE

IND AS 34 : INTERIM FINANCIAL REPORTING 36 APPENDIX A : INTERIM FINANCIAL REPORTING AND IMPAIRMENT

Division Three 

Assets

IND AS 2 : INVENTORIES

IND AS 16 : PROPERTY, PLANT AND EQUIPMENT

APPENDIX A : CHANGES IN EXISTING DECOMMISSIONING, RESTORATION AND SIMILAR LIABILITIES

APPENDIX B : STRIPPING COSTS IN THE PRODUCTION PHASE OF A SURFACE MINE

IND AS 38 : INTANGIBLE ASSETS

 APPENDIX A : INTANGIBLE ASSETS : WEBSITE COSTS

IND AS 40 : INVESTMENT PROPERTY

IND AS 23 : BORROWING COST

IND AS 17 : LEASES

APPENDIX A : OPERATING LEASES – INCENTIVES

APPENDIX B : EVALUATING THE SUBSTANCE OF TRANSACTIONS INVOLVING THE LEGAL FORM OF A LEASE

APPENDIX C : DETERMINING WHETHER AN ARRANGEMENT CONTAINS A LEASE

IND AS 36 : IMPAIRMENT OF ASSETS

IND AS 105 : NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS

IND AS 20 : GOVERNMENT GRANTS

APPENDIX A : GOVERNMENT ASSISTANCE : NO SPECIFIC RELATION TO OPERATING ACTIVITIES

Division Four

Liabilities and Expenses

IND AS 12 : INCOME TAXES

APPENDIX A : INCOME TAXES : CHANGES IN THE TAX STATUS OF AN ENTITY OR ITS SHAREHOLDERS

IND AS 19 : EMPLOYEE BENEFITS

APPENDIX B : THE LIMIT ON A DEFINED BENEFIT ASSET, MINIMUM FUNDING REQUIREMENTS AND THEIR INTERACTION

IND AS 37 : PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS

APPENDIX A : RIGHTS TO INTERESTS ARISING FROM DECOMMISSIONING, RESTORATION AND ENVIRONMENTAL REHABILITATION FUNDS 130

APPENDIX B : LIABILITIES ARISING FROM PARTICIPATING IN A SPECIFIC MARKET – WASTE ELECTRICAL AND ELECTRONIC EQUIPMENT

APPENDIX C : LEVIES

IND AS 102 : SHARE BASED PAYMENTS

Division Five

Income

IND AS 11 : CONSTRUCTION CONTRACTS

APPENDIX A : SERVICE CONCESSION ARRANGEMENTS

APPENDIX B : SERVICE CONCESSION ARRANGEMENTS: DISCLOSURE

IND AS 18 : REVENUE

APPENDIX A : REVENUE – BARTER TRANSACTIONS INVOLVING ADVERTISING SERVICES

APPENDIX B : CUSTOMER LOYALTY PROGRAMMES

 APPENDIX C : TRANSFERS OF ASSETS FROM CUSTOMERS

IND AS 115 : REVENUE FROM CONTRACTS WITH CUSTOMERS (W.E.F – 1ST APRIL, 2018)

Division Six

Disclosure Standard

IND AS 24 : RELATED PARTY DISCLOSURES

IND AS 108 : OPERATING SEGMENTS

Division Seven

Industry/Economy Standard

IND AS 21 : THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES 181

IND AS 29 : FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES 188 APPENDIX A : APPLYING THE RESTATEMENT APPROACH UNDER IND AS 29

IND AS 41 : AGRICULTURE

IND AS 114 : REGULATORY DEFERRAL ACCOUNTS

IND AS 104 : INSURANCE CONTRACTS

IND AS 106 : EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES

Division Eight

Financial Instruments

IND AS 32 : FINANCIAL INSTRUMENTS : PRESENTATION

IND AS 107 : FINANCIAL INSTRUMENTS : DISCLOSURE REQUIREMENT

IND AS 109 : FINANCIAL INSTRUMENTS

APPENDIX C : HEDGES OF A NET INVESTMENT IN A FOREIGN OPERATION

APPENDIX D : EXTINGUISHING FINANCIAL LIABILITIES WITH EQUITY INSTRUMENTS

IND AS 113 : FAIR VALUE MEASUREMENT

Division Nine

Business Combination and Consolidation

IND AS 110 : CONSOLIDATED FINANCIAL STATEMENTS

IND AS 27 : SEPARATE FINANCIAL STATEMENTS

IND AS 28 : INVESTMENTS IN ASSOCIATES AND JOINT VENTURES

IND AS 111 : JOINT ARRANGEMENTS

IND AS 112 : DISCLOSURE OF INTERESTS IN OTHER ENTITIES

IND AS 103 : BUSINESS COMBINATIONS

Division Ten

IND AS 101 : First time Adoption of Indian Accounting Standards

IND AS 101 : FIRST TIME ADOPTION OF INDIAN ACCOUNTING STANDARDS

Appendix

  • Companies (Indian Accounting Standards) Rules, 2015 As amended by Companies (Indian Accounting Standards) (amendment) Rules, 2016
  • Schedule III of companies act, 2013 As amended by Notification No. GSR 404(E), dated 6-4-2016

MODULE 2

IND AS carve out

MODULE 3

Major Differences between IFRS and Indian GAAP

MODULE 4

Illustrative Ind AS Financial Statements

MODULE 5

Income Computation and Disclosure Standards (ICDs) Compared with Ind AS and Indian GAAP

Annexure

  • IND AS ITFG Bulletins (1 to 5)
  • FAQ on deemed Cost of PPE issued by ICAI
  • Report on MAT under Ind AS 415
  •  Illustrative Audit report issued by ICAI 418, 421
  •  SEBI Circular on format of financial results 423
  •  Published Resul
Direct Taxes Ready Reckoner Service Tax Ready Reckoner Company Law Ready Reckoner tax deduction at source
New Books Released on Tax , GST and law

Leave a Reply