Financial Reporting under Ind AS and AS covering Schedule III, ICDS and ICAI guidance notes (Second Edition) at Meripustak

Financial Reporting under Ind AS and AS covering Schedule III, ICDS and ICAI guidance notes (Second Edition)

Books from same Author: B D Chatterjee

Books from same Publisher: Bloomsbury India

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  • General Information  
    Author(s)B D Chatterjee
    PublisherBloomsbury India
    EditionSecond Edition
    Publish YearApril 2019


    Bloomsbury India Financial Reporting under Ind AS and AS covering Schedule III, ICDS and ICAI guidance notes (Second Edition) by B D Chatterjee

    The regulatory environment in India is governed by various statutory authorities. In today's parlance
    corporate enterprises have to comply with provisions of Companies Act, 2013, Accounting Standards (AS),
    Indian Accounting Standards (Ind AS), ICAI pronouncements and Income Computation and Disclosure
    Standards (ICDS). Also to meet the challenges of ever changing business environment, notifications related to
    amendments to each of these constituents keep coming up from time to time. Accordingly, the level of
    financial reporting over the last few years has gone through a metamorphosis of change and ushered in a
    whole new level of complexity.
    With a view to address this, the present book with all the latest updates aims to provide entire gamut of
    statutory laws, Accounting Standards and Guidance Notes of ICAI, applicable to corporates at one place while
    presenting financial statements. The book also incorporates inter linkages, comparisons, illustrations,
    diagrams, flow charts and summaries in a lucid and user friendly manner. The book would be immensely
    useful for professionals dealing with financial reporting.

    Topic wise detailed comparison between provisions of Schedule III Division I (for AS) and Division II
    (for Ind AS) to Companies Act, 2013.
    Incorporation of the recent amendment related to Schedule III covering Division III for Non Banking
    Finance Companies.
    Incorporation of latest amendments related to Ind ASs as notified by Ministry of Corporate Affairs.
    Coverage of comparative summary between provisions of AS, Ind AS & ICDS.
    Coverage of comparative summary between AS, Ind AS, IFRS and US GAAP.
    Coverage of amendments brought through Companies (Indian Accounting Standards) Second
    Amendment Rules, 2019.
    Inclusion of illustrations dealing with various financial issues under each topic.
    Detailed coverage of:
    - AS from AS 1 to AS 29 as notified.
    - Ind AS from Ind AS 1 to Ind AS 41 and Ind AS 101 to Ind AS 116 notified by the MCA.
    - ICDS promulgated by CBDT
    - Guidance Notes issued by ICAI
    Reader friendly presentation of topics through the use of diagrams, charts, summaries and examples.

    About the Author

    B D Chatterjee is a Chartered Accountant with CS, CMA qualifications and a diploma holder in IFRS from ACCA UK having over 30 Years of rich experience in overall business and finance function. 
    He possesses expertise in CFO solutions especially in areas like, Merger & Acquisitions, financial due diligence, business strategy, business restructuring & strategic planning including development of business plan and budgetary control, implementation of global best practices, ERP- Implementation and Project Management, Audit & Change Management, Financial Analysis & Business Valuations, Enterprise Risk Management, Value added management consulting and has extensive knowledge and experience in the fields of industrial gases, chemicals, dairy and FMCG businesses.
    Before launching into practice, he has held key high profile positions working as Group CFO for Mother Dairy and Director Finance India for Kelly Services, US and various other senior positions like Director Finance/Vice-President/Finance Controller with other large global MNCs like DuPont and BOC Gases and large Indian conglomerates like Max India. 
    Apart from his consulting assignments, he also teaches IFRS as visiting faculty with an international institute and has authored books on Financial Reporting, Accounting Standards and International Financial Reporting Standards and converged Indian Accounting Standards for finance professionals and students.