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Ind AS Simpli?ed A Comprehensive Commentary Explained with Illustrations 4th Edition 2021 at Meripustak

Ind AS Simpli?ed A Comprehensive Commentary Explained with Illustrations 4th Edition 2021 by Anand J Banka, Commercial Law Publishers India Pvt Ltd

Books from same Author: Anand J Banka

Books from same Publisher: Commercial Law Publishers India Pvt Ltd

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  • General Information  
    Author(s)Anand J Banka
    PublisherCommercial Law Publishers India Pvt Ltd
    Edition4th Edition 2021
    ISBN9789390926749
    BindingPaperback
    LanguageEnglish
    Publish YearJuly 2021

    Description

    Commercial Law Publishers India Pvt Ltd Ind AS Simpli?ed A Comprehensive Commentary Explained with Illustrations 4th Edition 2021 by Anand J Banka

    This book is an attempt to make the understanding of the Ind AS simple through lucid explanations and illustrations for each concept. The book contains industry-wise impact study, easy and quick referencer of standards, standard-wise list of exemptions and exceptions, comparison with Accounting Standards (AS) and Income Computation and Disclosure Standards (ICDS), and many more. This book also contains a significant number of practical issues. The views of Ind AS Transition Facilitation Group (ITFG) of ICAI and Educational Materials issued by ICAI have also been duly considered while analyzing the concepts and are accordingly presented in the book. Author believes this book will simplify the standards for the readers and also help them in implementing Ind AS.

    This book helps understand: what are Ind AS; how to transition to Ind AS from Indian GAAP; how Ind AS affects the key components of financial statements; how accounting information is to be disclosed in the financial statements; and much more. The book presents the fundamental accounting concepts of Ind AS, explains the concepts like Other Comprehensive Income, deferred taxes, financial instruments, business combinations, etc. in lucid language, and also presents the Ind AS, e.g. Ind AS 115 Revenue from contracts with customers, Ind AS 116 Leases and others.
    The book also contains more than 500 MCQS and questions for practice for the students of Chartered Accountancy and Professionals appearing for certification courses on Ind AS.
    Also book contains a chapter on COVID-19, where impact on financial reporting are discussed in Q&A format.
    Key Features Of The Book:
    Lucid commentary with Conceptual Explanations & Examples
    Includes Commentary on Ind AS 116 with examples
    Includes all amendments till 31 March 2021 including latest amendments to Schedule III
    Multiple Choice Questions (MCQs) and Practice Questions for students
    Standard-wise carve-outs between IFRS and Ind AS
    FAQs on MCA Notifications for Roadmap/ Applicability of Ind AS
    Practical issues on Ind AS including analysis of ITFG Bulletins and Educational Material
    Impact of Ind AS on different sectors
    Minimum Alternate Tax impact on Ind AS adjustments
    Including Illustrative Financial Statements based on Ind AS
    Amended by IND As amendment Rules dated 18-06-2021.