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Accounting under Ind AS An Illustrative Manual Third Edition at Meripustak

Accounting under Ind AS An Illustrative Manual Third Edition by Santosh Maller, Bloomsbury India

Books from same Author: Santosh Maller

Books from same Publisher: Bloomsbury India

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  • General Information  
    Author(s)Santosh Maller
    PublisherBloomsbury India
    EditionThird Edition
    ISBN9789390358243
    Pages2195
    BindingPaperback
    LanguageEnglish
    Publish YearJuly 2021

    Description

    Bloomsbury India Accounting under Ind AS An Illustrative Manual Third Edition by Santosh Maller

    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.

    About the Author
    CA Santosh Maller is an Associate Chartered Accountant, having secured rank in CA
    exams, with about 16 years of extensive experience in Accounting, Audit and Assurance
    fields. He has worked with several diverse companies, Indian and multinational
    companies, on IFRS and Ind AS GAAP conversion engagements, in India and overseas,
    in manufacturing, telecom, real estate, shipping and logistics. He has been a member
    of IFRS desk/accounting technical professional practice group of a big audit firm for over
    8 years.