Ind AS Simplified, A Comprehensive Commentary Explained with Illustrations at Meripustak

Ind AS Simplified, A Comprehensive Commentary Explained with Illustrations

Books from same Author: CA Anand J Banka

Books from same Publisher: Wolters Kluwer

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  • General Information  
    Author(s)CA Anand J Banka
    PublisherWolters Kluwer
    Publish YearFebruary 2018


    Wolters Kluwer Ind AS Simplified, A Comprehensive Commentary Explained with Illustrations by CA 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 many more. This book also contains a significant number of practical issues along with views of ITFG & Educational Materials issued by ICAI have also been duly considered while analyzing the concepts and are accordingly presented in the book.

    Ind AS 115 Revenue from Contract with Customers and Ind AS 116 Leases (effective from financial year starting from 1.4.2018 & 1.4.2019 respectively) are currently issued in draft form by the ICAI. Further, once these standards are issued, companies will have to make a disclosure of the expected impacts of these standards on the financial statements as per Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors. Hence, for the benefit of readers, these standards have been incorporated in this Book.


    Lucid Commentary with Conceptual Explanations & Examples
    Includes Commentary on Ind AS 115 and Ind AS 116
    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
    Ind AS Impacts on Different Sectors
    Minimum Alternate Tax Impact on Ind AS adjustments
    Including Illustrative Financial Statements based on Ind AS
    Including Ind AS 115 & 116