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Ind AS Practices Demystified

 

by CA. Santosh Maller
 
Ind AS Practices Demystified
 
List Price: Rs. 2295
BharatLaws Member Price: Rs. 2065 ( 10% Discount )
Publisher: Bharat Law House Pvt. Ltd.
Edition: 5th edn., 2021
Year: 2021
ISBN: 978-93-90854-88-2
Pages: 1280
Availability: In Stock.

About Ind AS Practices Demystified
 

PART I

IND AS SUMMARIES

1.      Ind AS 1: Presentation of Financial Statements

2.      Ind AS 2: Inventories

3.      Ind AS 7: Cash Flow Statements

4.      Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors

5.      Ind AS 10: Events after the Reporting Period

6.      Ind AS 12: Income Taxes

7.      Ind AS 16: Property, Plant and Equipment

8.      Ind AS 19: Employee Benefits

9.      Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance

10.    Ind AS 21: Effects of Changes in Foreign Exchange Rates

11.    Ind AS 23: Borrowing Costs

12.    Ind AS 24: Related Party Disclosures

13.    Ind AS 27: Separate Financial Statements

14.    Ind AS 28: Investments in Associates and Joint Ventures

15.    Ind AS 29: Financial Reporting in Hyperinflationary Economies

16.    Ind AS 32: Financial Instruments: Presentation

17.    Ind AS 33: Earnings per Share

18.    Ind AS 34: Interim Financial Reporting

19.    Ind AS 36: Impairment of Assets

20.    Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets

21.    Ind AS 38: Intangible Assets

22.    Ind AS 40: Investment property

23.    Ind AS 41: Agriculture

24.    Ind AS 101: First-time Adoption of Indian Accounting Standards

25.    Ind AS 102: Share-Based Payment

26.    Ind AS 103: Business Combinations

27.    Ind AS 104: Insurance Contracts

28.    Ind AS 105: Non-current Assets Held for Sale and Discontinued Operations

29.    Ind AS 106: Exploration for and Evaluation of Mineral Resources

30.    Ind AS 107: Financial Instruments: Disclosures

31.    Ind AS 108: Operating Segments

32.    Ind AS 109: Financial Instruments

33.    Ind AS 110: Consolidated Financial Statements

34.    Ind AS 111: Joint Arrangements

35.    Ind AS 112: Disclosure of Interest in Other Entities

36.    Ind AS 113: Fair Value Measurement

37.    Ind AS 114: Regulatory Deferral Accounts

38.    Ind AS 115: Revenue from Contracts with Customers (Effective from financial year beginning from 1 April, 2018)

39.    Ind AS 116: Leases (Effective from financial years beginning from 1 April, 2019)

PART II

PRACTICAL ISSUES IN
IMPLEMENTATION OF IND AS

Chapter 1      Adoption Issues

Chapter 2      Ind AS Application Issues Related to Assets

Chapter 3      Ind AS Application Issues Related to Liabilities

Chapter 4      Ind AS Application Issues Related to Income and Expense

Chapter 5      Financial Instruments

Chapter 6      Business Combinations and Consolidation

Chapter 7      Presentation Issues

Chapter 8      Disclosure Considerations

Chapter 9      Sector-Specific Ind AS

Chapter 10    MAT Computation for Ind AS Companies

Chapter 11    Key Differences between Accounting Standards and GST

Chapter 12    Key Ind AS Impact Areas for Non-Banking Financial Companies

Chapter 13    COVID-19 Pandemic: Financial Reporting Aspects

PART III

APPENDICES

Appendix 1   Case Study on Illustrative Ind AS Financial Statements

Appendix 2   Financial Reporting Implications of Schedule III Amendments

 
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