Description
CCH India Model Ind As Financial Statements - Including Illustrative First-Time Ind As Adoption Requirements by Deloitte Touche Tohmatsu India LLP
About the Book
The book illustrates the presentation and disclosure requirements of Indian Accounting Standards (Ind AS) under the Companies (Indian Accounting Standards) Rules, 2015 as amended and notified by the Ministry of Corporate Affairs (MCA) in the Gazette of India, coupled with the requirements of Division II of Schedule III to the Companies Act, 2013.
Key Features
Covers the latest amendments made dated March 30, 2016
Prepared based on the Gazette notified Schedule III format for Ind AS companies
Prepared keeping in mind the first-time Ind AS adoption exemptions and mandatory exceptions
Contains illustrative first-time Ind AS adoptions reconciliations and other disclosures
Covers Ind AS 109 Financial Instruments – the IFRS equivalent of which is not yet effective globally
Contains the disclosure requirements of all key Ind AS
Also contains additional disclosures that are considered to be best practice.