The unique features of this book are: v Each and every Accounting Standard (AS 1 to AS 32) issued by the Institute of Chartered Accountants of India alongwith Accounting Standard Interpretations (ASI) has been discussed with various illustrations explaining application principles. These AS have been accompanied by Companies (Accounting Standards) Rules, 2006; v Accounting Standards Ready Reckoner has also been included as a separate part of this book; v The opinions of Expert Advisory Committee of the Institute of Chartered Accountants of India have also been included for various relevant accounting aspects; v The book also contains extracts from the annual reports of some of the well known Indian corporates along with a Chapter on CARO with specimen checklist and reporting under its various clauses; v The Gist of Auditing and Assurance Standards (AAS) has also been included as a separate chapter covering all the thirty five AAS issued by ICAI; v A separate chapter has been dedicated to cover IAS/IFRS in a concise yet comprehensive manner with comparison of Indian AS with IFRS; v The book also contains a ready checklist to Accounting Standards; v This book comes with a free web-download containing amongst others, the PowerPoint presentations on Accounting Standards to understand the application of important principles of AS, in a user friendly manner. Separate PowerPoint presentations have been provided to show significant differences between IFRS & Indian GAAP.This book will serve as a ready referencer for the Corporates, Chartered Accountants, Company Secretaries, Cost and Works Accountants and other professionals involved, directly or indirectly, in the preparation and presentation of annual accounts. |
