Bharat Laws BHARAT LAW HOUSE PVT. LTD.
T-1/95, Mangolpuri Industrial Area, Phase-I New Delhi-110 083
Phones: 27910001-03 Mobiles: 98103 74369; 98102 67553

 
 

INCOME COMPUTATION & DISCLOSURE STANDARDS

 

by CA. Kamal Garg
 
INCOME COMPUTATION & DISCLOSURE STANDARDS
 
List Price: Rs. 1295
BharatLaws Member Price: Rs. 1165 ( 10% Discount )
Publisher: Bharat Law House Pvt. Ltd.
Edition: 9th edn., 2022
Year: 2022
ISBN: 978-93-93749-58-1
Pages: 664
Availability: In Stock.

About INCOME COMPUTATION & DISCLOSURE STANDARDS
 

DIVISION I

Financial Reporting Framework & ICDS

Chapter 1       Financial Reporting Framework — An Introduction

Chapter 2       Income Computation and Disclosure Standards — An Introduction

Chapter 3       Rationalisation of Provisions of Section 115JB in line with Indian Accounting Standard (Ind-AS)

DIVISION II

Income Computation & Disclosure Standards

Chapter 1       Income Computation & Disclosure Standards

A.  Income Computation and Disclosure Standard I relating to accounting policies

B.  Income Computation and Disclosure Standard II relating to valuation of inventories

C.  Income Computation and Disclosure Standard III relating to construction contracts

D.  Income Computation and Disclosure Standard IV relating to revenue recognition

E.   Income Computation and Disclosure Standard V relating to tangible fixed assets

F.   Income Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates

G.  Income Computation and Disclosure Standard VII relating to government grants

H.  Income Computation and Disclosure Standard VIII relating to securities

I.    Income Computation and Disclosure Standard IX relating to borrowing costs

J.    Income Computation and Disclosure Standard X relating to provisions, contingent liabilities and contingent assets

Chapter 2       Form 3CD Clause by Clause Analysis

DIVISION III

Chapter 1       Income Computation and Disclosure Standards vis-à-vis Judicial Precedents

Chapter 2       ICDS (Revised) v AS

Chapter 3       ICDS (Revised) v Ind AS

Appendix 1    Tests for Distinction between Shares held as Stock-in-Trade and Shares held as Investment

Appendix 2    Chargeable as — Distinction between Shares held as Stock-in-Trade and Shares held as Investments — Tests for such a Distinction

Appendix 3    Issue of Taxability of Surplus on Sale of Shares and Securities — Capital Gains or Business Income — Instructions in Order to Reduce Litigation

Appendix 4    Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961

 
What do users think of this book?
 
  Average Customer Review:
  Write an online review and share your thoughts with other customers.
 
TAXATION LAWS TAXATION LAWS
Dr. Jyoti Rattan
Rs. 895
SALE OF GOODS ACT SALE OF GOODS ACT
Dr. JYOTI RATTAN
Rs. 325
All about PRIVATE LIMITED COMPANIES All about PRIVATE LIMITED COMPANIES
Dr. D.K. Jain
Rs. 2695
JURISPRUDENCE, INTERPRETATION &  GENERAL LAWS [Module I, Paper 1] JURISPRUDENCE, INTERPRETATION & GENERAL LAWS [Module I, Paper 1]
CS AMIT VOHRA CS RACHIT DHINGRA
Rs. 595
Setting up of BUSINESS ENTITIES & CLOSURE Setting up of BUSINESS ENTITIES & CLOSURE
CS AMIT VOHRA CS RACHIT DHINGRA
Rs. 795
PUBLIC INTERNATIONAL LAW (International Law 1) PUBLIC INTERNATIONAL LAW (International Law 1)
Dr. JYOTI RATTAN & Dr. VIJAY RATTAN
Rs. 795
UNITED NATIONS, HUMAN RIGHTS, IHL & ICL (International Law 2) UNITED NATIONS, HUMAN RIGHTS, IHL & ICL (International Law 2)
Dr. JYOTI RATTAN & Dr. VIJAY RATTAN
Rs. 795
Handbook on INTERNAL AUDITING (with FREE Download of Practical Information) Handbook on INTERNAL AUDITING (with FREE Download of Practical Information)
CA. KAMAL GARG
Rs. 1595
NATIONAL COMPANY LAW TRIBUNAL (Practice & Procedure) NATIONAL COMPANY LAW TRIBUNAL (Practice & Procedure)
CS. AJAY KUMAR
Rs. 1295
TAXATION (Module-I: INCOME TAX) TAXATION (Module-I: INCOME TAX)
JASPREET S JOHAR
Rs. 1050
View All Hot Books
      Where's My Stuff?       Shipping & Returns       Need Help?