Download or read book Accounting under Ind AS An Illustrative Manual 3e written by Santosh Maller and published by Bloomsbury Publishing. This book was released on 2021-09-20 with total page 2195 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Book Ind AS transition has resulted in high-quality, principles-based, globally comparable financial reporting of large Indian companies. The transition not only impacted the financial results of companies, but also caused far reaching consequential business impact. Since last two years, there have been several changes in Ind AS for example, amendments in the revenue recognition standard and new leases standard has drastically changed the performance reporting in the balance sheet composition of companies. Further, certain Ind AS principles are implicitly complex, for example, the accounting for financial instruments, acquisitions and business combinations are quite nuanced and can get difficult to apply without proper understanding. Towards this end, this book attempts to provide insights and in-depth analysis on interpretative issues and complex principles in the Ind AS standards. Ind AS contains extensive presentation and disclosure requirements. The relevant chapters extensively deal with these requirements with illustrative examples. To simplify the reading experience, the chapters include a brief, easy to understand, summary of the relevant standard, followed by Frequently Asked Questions (FAQs) on the chapter. Coronavirus (COVID-19) has also resulted in widespread economic uncertainty and disruption of businesses. There have been far reaching implications on financial reporting. These circumstances would potentially present entities with several challenges when preparing their financial statements. The book covers some of the key financial reporting implications by way of FAQs in related chapters that companies need to consider along with the possible approaches that they may consider to dealing with the same keeping in view the business objectives, financial covenants and the accounting standards. This book is intended to help the companies to identify Ind AS requirements that are relevant to them and evaluate various accounting policy choices available under Ind AS. The disclosure related issues would be useful to benchmark with the Ind AS/IFRS disclosures of major companies. Currently, there is limited literature of the Ind AS application issues. This book endeavors to provide guidance on these issues.

Download or read book Accounting under IndAS An Illustrative Manual written by Santosh Maller and published by Bloomsbury Publishing. This book was released on 2021-05-15 with total page 1952 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the book: Ind AS transition has resulted in high-quality, principles-based, globally comparable financial reporting of large Indian companies. The transition not only impacted the financial results of companies, but also caused far reaching consequential business impact. Since last two years, there have been several changes in Ind AS for example, amendments in the revenue recognition standard and new leases standard has drastically changed the performance reporting in the balance sheet composition of companies. Further, certain Ind AS principles are implicitly complex, for example, the accounting for financial instruments, acquisitions and business combinations are quite nuanced and can get difficult to apply without proper understanding. Towards this end, this book attempts to provide insights and in-depth analysis on interpretative issues and complex principles in the Ind AS standards. Ind AS contains extensive presentation and disclosure requirements. The relevant chapters extensively deal with these requirements with illustrative examples. To simplify the reading experience, the chapters include a brief, easy to understand, summary of the relevant standard, followed by Frequently Asked Questions (FAQs) on the chapter. Coronavirus (COVID-19) has also resulted in widespread economic uncertainty and disruption of businesses. There have been far reaching implications on financial reporting. These circumstances would potentially present entities with several challenges when preparing their financial statements. This Edition covers some of the key financial reporting implications by way of FAQs in related chapters that companies need to consider along with the possible approaches that they may consider to dealing with the same keeping in view the business objectives, financial covenants and the accounting standards. This book is intended to help the companies to identify Ind AS requirements that are relevant to them and evaluate various accounting policy choices available under Ind AS. The disclosure related issues would be useful to benchmark with the Ind AS/IFRS disclosures of major companies. Currently, there is limited literature of the Ind AS application issues. This book endeavors to provide guidance on these issues. The book would be an immensely useful referencer for professionals, practitioners and corporates.

Download or read book Taxmann s Ind AS Ready Reckoner Updated Amended Reference Manual with Practical Lucid Explanations Illustrations Process Flow Charts FAQs to Decode Complex Ind AS for Professionals written by CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala and published by Taxmann Publications Private Limited . This book was released on 2021-08-10 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Download or read book Taxmann s Illustrated Guide to Indian Accounting Standards Ind AS Comprehensive commentary with process flow diagrams illustrations comparative analysis definitions application guidance etc written by B.D. Chatterjee and published by Taxmann Publications Private Limited. This book was released on 2024-06-07 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive commentary on the Indian Accounting Standards (Ind ASs) & detailed analysis of amended Schedule III of the Companies Act 2013. It addresses the implementation and adaptation of Ind AS in India, reflecting their convergence with International Financial Reporting Standards (IFRS). This book is an exhaustive commentary on Indian Accounting Standards, making it an essential resource for accounting professionals, students, and anyone seeking to understand and implement Ind AS in financial reporting. The Present Publication is the 9th Edition, and the law stated in the book is amended up to 15th May 2024. It incorporates the Companies (Indian Accounting Standards) (Amendment) Rules, 2023. This book is authored by B.D. Chatterjee & Jinender Jain, with the following noteworthy features: • [Simplified Process Flow Diagrams] The book includes numerous diagrams to help readers understand and comprehend the nuances of each Ind AS in a simplified and lucid language • [Extensive Visual Aids] Over 200 process flow diagrams, charts, illustrations, and case studies are provided to analyse the Ind AS and its convergence with IAS/IFRS. These are updated with the latest notified amendments based on practical issues and questions • [Definitions and Application Guidance] Critical chapters incorporate essential definitions and application guidance for better clarity • [Detailed Comparative Analysis] The book offers a comprehensive comparison of Ind AS with amended Accounting Standards (AS). • [Case Studies] Practical case studies on the disclosure of accounting policies are included to provide real-world examples • [Global Perspective] Each chapter highlights the convergence of Ind AS with IFRS, providing a global context • [References] The book references notified texts on Ind AS and AS published by the Ministry of Corporate Affairs, ICAI publications, and adaptations from ACCA UK • [Additional Content] The 9th Edition also includes short questions and answers, over 150 multiple-choice questions on Ind AS, and additional illustrations based on practical issues and questions The detailed contents of this book are as follows: • Financial Reporting in India and Conceptual Framework for Financial Reporting o Provides an overview of financial reporting practices in India o Discusses the conceptual framework that underpins financial reporting o Explains the objectives, qualitative characteristics, and limitations of financial statements • Indian Accounting Standards (Ind AS) Applicability and Summary o Details the applicability of various Ind AS to different types of entities o Summarizes each of the Indian Accounting Standards, offering a snapshot of their key points • Ind AS 1 – Presentation of Financial Statements and Schedule III o Focuses on the guidelines for presenting financial statements o Explains the requirements of Schedule III of the Companies Act o Emphasizes the structure and content of financial statements, including balance sheets, profit and loss statements, and notes • Ind AS 2 – Inventories o Provides standards for accounting and reporting inventories o Covers measurement, cost determination, and recognition of inventories o Discusses the impact of inventories on financial statements • Ind AS 7 – Statement of Cash Flows o Guides the preparation and presentation of cash flow statements o Explains the classification of cash flows into operating, investing, and financing activities o Highlights the importance of cash flow information in financial analysis • Ind AS 8 – Accounting Policies, Changes in Accounting Estimates, and Errors o Sets out the criteria for selecting and changing accounting policies o Addresses how to account for changes in accounting estimates o Details the correction of errors in financial statements • Ind AS 10 – Events Occurring After the Reporting Period o Explains the treatment of events that occur after the reporting period but before the financial statements are authorized for issue o Differentiates between adjusting and non-adjusting events • Ind AS 12 – Income Taxes o Provides guidance on the accounting treatment of income taxes o Discusses current and deferred tax, tax bases, and temporary differences o Explains the recognition of tax assets and liabilities • Ind AS 16 – Property, Plant, and Equipment o Focuses on the accounting for property, plant, and equipment o Covers recognition, measurement, depreciation, and derecognition of assets o Discusses revaluation models and impairment testing • Ind AS 17 – Leases o Provides standards for accounting for lease agreements by lessees and lessors o Covers the classification of leases as finance or operating leases o Explains the recognition, measurement, and disclosure requirements • Ind AS 19 – Employee Benefits o Addresses the accounting for employee benefits, including short-term and long-term benefits o Discusses post-employment benefits, termination benefits, and other long-term benefits o Explains the recognition and measurement of defined benefit and defined contribution plans • Ind AS 20 – Accounting for Government Grants and Disclosure of Government Assistance o Sets out the principles for recognizing and measuring government grants o Provides guidelines for the disclosure of government assistance o Discusses the impact of grants on financial performance • Ind AS 21 – The Effects of Changes in Foreign Exchange Rates o Provides standards for accounting for foreign currency transactions o Covers the translation of financial statements and the impact of exchange rate changes o Discusses the recognition of foreign exchange gains and losses • Ind AS 23 – Borrowing Costs o Sets out the accounting treatment of borrowing costs o Explains when borrowing costs should be capitalized as part of the cost of a qualifying asset o Discusses the calculation and recognition of borrowing costs • Ind AS 24 – Related Party Disclosures o Requires the disclosure of related party relationships, transactions, and outstanding balances o Aims to provide transparency regarding the influence of related parties on financial statements • Ind AS 27 – Separate Financial Statements o Provides guidance on the preparation of separate financial statements for entities with subsidiaries, associates, or joint ventures o Explains the accounting policies to be applied in separate financial statements • Ind AS 28 – Investments in Associates and Joint Ventures o Covers the accounting for investments in associates and joint ventures using the equity method o Discusses the recognition, measurement, and disclosure of such investments • Ind AS 29 – Financial Reporting in Hyperinflationary Economies o Provides guidelines for entities operating in hyperinflationary economies o Explains the adjustments required to financial statements to reflect the effects of hyperinflation • Ind AS 32 – Financial Instruments | Presentation o Sets out the principles for the presentation of financial instruments as liabilities or equity o Covers compound financial instruments and the classification of interest, dividends, losses, and gains • Ind AS 33 – Earnings per Share o Provides guidance on the calculation and presentation of earnings per share (EPS) o Explains the requirements for basic and diluted EPS • Ind AS 34 – Interim Financial Reporting o Sets out the principles for recognizing and measuring items in interim financial reports o Explains the requirements for the minimum content of an interim financial report • Ind AS 36 – Impairment of Assets o Provides guidelines for the assessment of asset impairment o Covers the recognition and measurement of impairment losses and reversals o Discusses the cash-generating unit (CGU) concept • Ind AS 37 – Provisions, Contingent Liabilities, and Contingent Assets o Sets out the accounting treatment for provisions, contingent liabilities, and contingent assets o Explains the criteria for recognizing and measuring provisions • Ind AS 38 – Intangible Assets o Provides standards for the recognition and measurement of intangible assets o Covers internally generated intangible assets and their amortization • Ind AS 40 – Investment Property o Provides guidelines for the recognition, measurement, and disclosure of investment property o Explains the use of fair value and cost models • Ind AS 41 – Agriculture o Sets out the accounting treatment for agricultural activity o Covers the recognition and measurement of biological assets and agricultural produce • Ind AS 101 – First-time Adoption of Indian Accounting Standards o Provides guidance for entities adopting Ind AS for the first time o Explains the transition requirements and exemptions • Ind AS 102 – Share-based Payment o Provides standards for the recognition and measurement of share-based payment transactions o Covers both equity-settled and cash-settled share-based payments • Ind AS 103 – Business Combinations o Sets out the accounting principles for business combinations o Explains the recognition and measurement of acquired assets, liabilities, and goodwill • Ind AS 104 – Insurance Contracts o Provides guidance on the accounting treatment of insurance contracts o Covers the recognition and measurement of insurance liabilities • Ind AS 105 – Non-current Assets Held for Sale and Discontinued Operations o Sets out the requirements for the classification, measurement, and presentation of non-current assets held for sale and discontinued operations • Ind AS 106 – Exploration for and Evaluation of Mineral Resources o Provides standards for the exploration and evaluation of mineral resources o Covers the recognition and measurement of exploration and evaluation expenditures • Ind AS 107 – Financial Instruments | Disclosures o Requires disclosures about the significance of financial instruments and the nature and extent of risks arising from those instruments • Ind AS 108 – Operating Segments o Provides guidelines for the disclosure of information about operating segments o Explains the criteria for identifying reportable segments • Ind AS 109 – Financial Instruments o Sets out the principles for the recognition, measurement, and classification of financial instruments o Covers the impairment of financial assets and hedge accounting • Ind AS 110 – Consolidated Financial Statements o Provides standards for the preparation and presentation of consolidated financial statements o Explains the principles for identifying control and preparing consolidated financial statements • Ind AS 111 – Joint Arrangements o Provides guidelines for the accounting of joint arrangements, including joint operations and joint ventures • Ind AS 112 – Disclosure of Interests in Other Entities o Requires disclosures about an entity's interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities • Ind AS 113 – Fair Value Measurement o Provides a framework for measuring fair value and requires disclosures about fair value measurements o Explains the hierarchy of fair value inputs • Ind AS 114 – Regulatory Deferral Accounts o Sets out the accounting requirements for regulatory deferral accounts o Applies to entities that are subject to rate regulation • Ind AS 115 – Revenue from Contracts with Customers o Provides comprehensive guidelines for recognizing revenue from contracts with customers o Explains the five-step model for revenue recognition • Ind AS 116 – Leases o Provides comprehensive guidance on lease accounting o Covers the recognition, measurement, presentation, and disclosure of leases • Short Questions and Answers on Ind AS Offers a collection of short questions and answers for quick reference and review • Multiple Choice Questions on Ind AS o Includes multiple-choice questions to test knowledge and understanding of Ind AS

Download or read book Taxmann s Guide to Indian Accounting Standards Ind AS Based on IFRS Official Pronouncements Set of 2 Volumes 5th Edition August 2020 written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2020-08-29 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Download or read book Treatise on Ind AS written by CA (Dr.) Alok K. Garg and published by Bloomsbury Publishing. This book was released on 2021-09-23 with total page 1200 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

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