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Professional Guide to Ind As

VP6D927F5B0
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Title : Professional Guide to Ind AS
Author : Fca Fca Ca B Saravana Prasath Ca G Sekar
EAN : 9789351298045
 
Description
 
About the Book
 
Detailed coverage of All Notified Indian Accounting Standards
First of its kind to classify Accounting Standards on Conceptual basis
Highly useful for both Practicing Professionals and Corporate entities for Compliance of Ind AS
 
Key Features
 
Complete Coverage of all 40 Ind AS till date, along with ICAI’s Framework for Ind AS,
6 – Segment Classification of Ind AS, based on relationships between items,
Chapter Arrangement into various Sections / Parts, for smooth flow of discussion,
Concept Illustrations in appropriate places, to explain the principles and their application,
Use of Diagrams & Flow Charts for explaining the principles.
Coverage of all Application Guidance as enshrined in Ind As.
 
Table of Contents
 
 
Part A – General / Financial Statements
 
Conceptual Framework for Ind AS
 
Ind AS 101 – First Time Adoption of Ind AS
 
Ind AS 1 – Presentation of Financial Statements
 
Ind AS 7 – Statement of Cash Flows
 
Ind AS 8 – Accounting Policies, Changes in Accounting Estimates & Errors
 
Ind AS 10 – Events after the Reporting Period
 
Ind AS 113 – Fair Value Measurement
 
Part B – Assets / Liabilities
 
Ind AS 2 – Inventories
 
Ind AS 16 – Property, Plant and Equipment
 
Ind AS 17 – Leases
 
Ind AS 38 – Intangible Assets
 
Ind AS 40 – Investment Property
 
Ind AS 36 – Impairment of Assets
 
Ind AS 105 – Non Current Assets held for Sale & Discontinued Operations
 
Ind AS 106 – Exploration for and Evaluation of Mineral Resources
 
Ind AS 20 – Accounting for Govt Grants and Disclosure of Govt Assistance
 
Ind AS 114 – Regulatory Deferral Accounts
 
Part C – Income / Expense
 
Ind AS 18 – Revenue
 
Ind AS 19 – Employee Benefits
 
Ind AS 102 – Share Based Payment
 
Ind AS 23 – Borrowing Costs
 
Ind AS 11 – Construction Contracts
 
Ind AS 21 – The Effects of Changes in Foreign Exchange Rates
 
Ind AS 37 – Provisions, Contingent Liabilities and Contingent Assets
 
Ind AS 12 – Income Taxes
 
Part D – Specific for Corporate Entities
 
Ind AS 27 – Separate Financial Statements
 
Ind AS 34 – Interim Financial Reporting
 
Ind AS 33 – Earnings per Share
 
Ind AS 103 – Business Combinations
 
Ind AS 110 – Consolidated Financial Statements
 
Ind AS 111 – Joint Arrangements
 
Ind AS 28 – Investment in Associates and Joint Ventures
 
Ind AS 112 – Disclosure of Interests in Other Entities
 
Ind AS 104 – Insurance Contracts
 
Part E – Financial Instruments
 
Ind AS 109 – Financial Instruments
 
Ind AS 32 – Financial Instruments – Presentation
 
Ind AS 107 – Financial Instruments – Disclosures
 
Part F – Specific Area Ind AS
 
Ind AS 24 – Related Party Disclosures
 
Ind AS 108 – Operating Segments
 
Ind AS 29 – Financial Reporting in Hyperinflationary Economies
 
Ind AS 41 – Agriculture