Accounting Standards in Bharat (India) - English

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Author :
Publisher : Navneet Singh
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4./5 ( download)

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Book Synopsis Accounting Standards in Bharat (India) - English by : Navneet Singh

Download or read book Accounting Standards in Bharat (India) - English written by Navneet Singh and published by Navneet Singh. This book was released on with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Standards in Bharat Accounting standards in India, often referred to as Indian Accounting Standards (Ind AS), have evolved over the years to align with international accounting standards, particularly with the International Financial Reporting Standards (IFRS). Here's a brief overview: Convergence with IFRS: In 2011, the Ministry of Corporate Affairs (MCA) in India announced its plan to converge Indian accounting standards with IFRS. This convergence aimed to enhance transparency, comparability, and credibility of financial statements. Implementation: The adoption of Ind AS began in phases from April 1, 2016, for certain categories of companies. Initially, listed and unlisted companies meeting certain thresholds were required to adopt Ind AS. Later, the scope expanded to include more entities. Standards: The Ind AS framework comprises standards issued by the Accounting Standards Board (ASB) under the Institute of Chartered Accountants of India (ICAI). These standards cover various aspects of financial reporting, including presentation of financial statements, revenue recognition, leases, financial instruments, etc. Regulatory Framework: The Companies Act, 2013, governs the application of accounting standards in India. Under this Act, the Ministry of Corporate Affairs (MCA) has the authority to notify accounting standards. Regulatory Authority: The Institute of Chartered Accountants of India (ICAI) is the regulatory body responsible for issuing accounting standards in India. It works closely with the MCA in formulating and updating these standards. Changes and Updates: Accounting standards are periodically reviewed and updated to ensure they remain relevant and in line with global best practices. Stakeholder feedback, developments in international standards, and changes in the business environment are considered in these updates. Challenges: The adoption of Ind AS posed challenges for companies, including changes in accounting policies, systems, and processes. Training and education initiatives were undertaken to facilitate a smooth transition. Impact: The adoption of Ind AS has resulted in improved financial reporting quality, increased transparency, and enhanced comparability of financial statements. It has also facilitated better access to global capital markets for Indian companies. Overall, the adoption of Ind AS represents India's commitment to global financial reporting standards and its efforts to enhance the credibility and reliability of financial information.

Accounting Standards & Ifrs

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Publisher :
ISBN 13 : 9788177334982
Total Pages : 1608 pages
Book Rating : 4.3/5 (349 download)

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Book Synopsis Accounting Standards & Ifrs by : Kamal Garg

Download or read book Accounting Standards & Ifrs written by Kamal Garg and published by . This book was released on 2009-01-01 with total page 1608 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Application Guidance

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Publisher :
ISBN 13 : 9788181592873
Total Pages : pages
Book Rating : 4.5/5 (928 download)

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Book Synopsis Application Guidance by : S. D. Bala

Download or read book Application Guidance written by S. D. Bala and published by . This book was released on 2007 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Indian Accounting Standards ( GAAP)

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Publisher : Accounting Education
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4./5 ( download)

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Book Synopsis Indian Accounting Standards ( GAAP) by : Vinod Kumar ( Educator )

Download or read book Indian Accounting Standards ( GAAP) written by Vinod Kumar ( Educator ) and published by Accounting Education . This book was released on 2023-03-26 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Indian Accounting Standards is necessary for every Indian accountant to know because to complete our whole accounting process, we need to follow such standards . This book will help the finance students of B.Com, CA / CMA / CS and accounting profession of big and small Indian Companies.

Bharat's Accounting Standards & IFRS.

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Publisher :
ISBN 13 : 9788177336863
Total Pages : 1863 pages
Book Rating : 4.3/5 (368 download)

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Book Synopsis Bharat's Accounting Standards & IFRS. by : Kamal Garg

Download or read book Bharat's Accounting Standards & IFRS. written by Kamal Garg and published by . This book was released on 2011 with total page 1863 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Theory Base of Accounting - English

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Publisher : Navneet Singh
ISBN 13 :
Total Pages : 72 pages
Book Rating : 4./5 ( download)

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Book Synopsis Theory Base of Accounting - English by : Navneet Singh

Download or read book Theory Base of Accounting - English written by Navneet Singh and published by Navneet Singh. This book was released on with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: The theory base of accounting refers to the conceptual framework, principles, assumptions, and standards that guide accounting practices and the preparation of financial statements. It provides a theoretical foundation for understanding and applying accounting principles in practice. Here are the key components of the theory base of accounting: Conceptual Framework: The conceptual framework of accounting establishes the fundamental concepts and objectives that underlie financial reporting. It provides a framework for developing accounting standards and principles and helps ensure consistency and comparability in financial reporting. The conceptual framework addresses issues such as the qualitative characteristics of financial information, the elements of financial statements, and the criteria for recognition and measurement. Accounting Principles: Accounting principles are fundamental guidelines that govern the recording, measurement, and reporting of financial transactions and events. These principles include: Revenue Recognition Principle: Revenue should be recognized when earned and realized or realizable, regardless of when cash is received. Matching Principle: Expenses should be recognized in the same period as the revenues they help generate, regardless of when cash is paid. Historical Cost Principle: Assets should be recorded at their original cost, rather than their current market value. Conservatism Principle: Accountants should err on the side of caution when uncertain about the future outcomes, by recognizing losses but not gains until they are realized. Accounting Assumptions: Accounting assumptions are underlying concepts that shape the accounting process and financial reporting. Common accounting assumptions include: Going Concern Assumption: Assumes that the entity will continue to operate indefinitely, allowing for the recognition of assets and liabilities over the long term. Monetary Unit Assumption: Assumes that transactions and events are measured and recorded in a stable currency unit, such as the US dollar or euro. Time Period Assumption: Assumes that financial information is reported over specific time periods, such as monthly, quarterly, or annually. Accounting Standards: Accounting standards are rules and regulations established by accounting standard-setting bodies, such as the Financial Accounting Standards Board (FASB) in the United States and the International Accounting Standards Board (IASB) globally. These standards provide guidance on how to apply accounting principles in practice and ensure consistency and comparability in financial reporting. Ethical Considerations: The theory base of accounting also encompasses ethical considerations that govern the conduct of accountants and financial professionals. Ethical principles such as integrity, objectivity, confidentiality, and professional competence and due care are essential for maintaining public trust and confidence in financial reporting. Overall, the theory base of accounting provides a framework for understanding the principles, assumptions, and standards that guide accounting practices and financial reporting. It serves as a foundation for developing accounting policies, procedures, and practices that ensure the accuracy, reliability, and relevance of financial information for decision-making and accountability purposes.

International Accounting Standards - English

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Publisher : Navneet Singh
ISBN 13 :
Total Pages : 45 pages
Book Rating : 4./5 ( download)

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Book Synopsis International Accounting Standards - English by : Navneet Singh

Download or read book International Accounting Standards - English written by Navneet Singh and published by Navneet Singh. This book was released on with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Accounting Standards (IAS) are a set of standards developed by the International Accounting Standards Board (IASB) to provide a common global framework for financial reporting. These standards are designed to ensure consistency, transparency, and comparability in financial reporting across different countries and industries. IAS cover various aspects of financial reporting, including the presentation of financial statements, recognition and measurement of assets, liabilities, income, and expenses, as well as disclosure requirements. They are used by companies listed on stock exchanges worldwide and are particularly important for multinational corporations operating in multiple jurisdictions. The goal of harmonizing accounting standards globally is to facilitate cross-border investments, enhance transparency and accountability, and improve the quality and reliability of financial information for investors, creditors, and other stakeholders. IAS cover various aspects of financial reporting, including: Presentation of Financial Statements (IAS 1): This standard outlines the overall structure and content of financial statements, including the requirements for balance sheets, income statements, cash flow statements, and statements of changes in equity. Recognition and Measurement of Assets, Liabilities, Income, and Expenses: Several IAS address the recognition, measurement, and presentation of specific types of assets, liabilities, income, and expenses. For example, IAS 16 covers property, plant, and equipment, while IAS 38 deals with intangible assets. Disclosure Requirements: IAS include requirements for disclosing certain information in financial statements to provide users with a better understanding of an entity's financial position, performance, and cash flows. Disclosure requirements cover areas such as accounting policies, significant accounting estimates, related party transactions, and contingencies. Consolidated Financial Statements (IAS 27 and IAS 28): These standards provide guidance on the preparation of consolidated financial statements when an entity controls one or more other entities or has significant influence over them. Financial Instruments (IAS 32, IAS 39, and IFRS 9): These standards address the recognition, measurement, and presentation of various types of financial instruments, including financial assets, financial liabilities, and derivatives. The adoption of International Accounting Standards, particularly International Financial Reporting Standards (IFRS), has become increasingly widespread globally. Many countries require or permit the use of IAS/IFRS for financial reporting by publicly traded companies, while others use them as a basis for developing their national accounting standards. Overall, the aim of International Accounting Standards is to enhance the quality, comparability, and transparency of financial reporting, thereby facilitating investment decisions, reducing information asymmetry, and promoting economic growth and stability on a global scale.

Accounting Standards & IFRS (with FREE DOWNLOAD)

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Publisher :
ISBN 13 : 9788177336139
Total Pages : 1864 pages
Book Rating : 4.3/5 (361 download)

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Book Synopsis Accounting Standards & IFRS (with FREE DOWNLOAD) by : Kamal Garg

Download or read book Accounting Standards & IFRS (with FREE DOWNLOAD) written by Kamal Garg and published by . This book was released on 2011-01-01 with total page 1864 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Professional Approach to Accounting Standards

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Publisher :
ISBN 13 : 9788177336511
Total Pages : 644 pages
Book Rating : 4.3/5 (365 download)

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Book Synopsis Professional Approach to Accounting Standards by : Dr. Sanjeev Singhal

Download or read book Professional Approach to Accounting Standards written by Dr. Sanjeev Singhal and published by . This book was released on 2011-01-01 with total page 644 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxmann’s Indian Accounting Standards (Ind AS) – Covering Amended, Updated & Complete Text of the Ind AS along with Guide to Ind AS [Definitions, Applicability, Exemptions, etc.]

Download Taxmann’s Indian Accounting Standards (Ind AS) – Covering Amended, Updated & Complete Text of the Ind AS along with Guide to Ind AS [Definitions, Applicability, Exemptions, etc.] PDF Online Free

Author :
Publisher : Taxmann Publications Private Limited
ISBN 13 : 9356221545
Total Pages : 17 pages
Book Rating : 4.3/5 (562 download)

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Book Synopsis Taxmann’s Indian Accounting Standards (Ind AS) – Covering Amended, Updated & Complete Text of the Ind AS along with Guide to Ind AS [Definitions, Applicability, Exemptions, etc.] by : Taxmann

Download or read book Taxmann’s Indian Accounting Standards (Ind AS) – Covering Amended, Updated & Complete Text of the Ind AS along with Guide to Ind AS [Definitions, Applicability, Exemptions, etc.] written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2023-09-12 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: Indian Accounting Standards (Ind AS) contains the updated Indian Accounting Standards issued under the Companies (Indian Accounting Standard) Rules, 2021 and amended by the Companies (Indian Accounting Standards) Amendment Rules, 2023. It provides a complete understanding of the definitions, entities liable to apply Ind AS, and exemptions. The Present Publication is the 5th Edition, edited by Taxmann’s Editorial Board, updated till 1st September 2023, with the following coverage • Guide to Ind AS o Short Title and Commencement o Definitions o Applicability of Accounting Standards o Obligation to Comply with Indian Accounting Standards (Ind AS) o Exemptions • General Instructions • Indian Accounting Standards (Ind AS) o Indian Accounting Standard (Ind AS) 101: First-Time Adoption of Indian Accounting Standards o Indian Accounting Standard (Ind AS) 102: Share-Based Payment o Indian Accounting Standard (Ind AS) 103: Business Combinations o Indian Accounting Standard (Ind AS) 104: Insurance Contracts o Indian Accounting Standard (Ind AS) 105: Non-Current Assets Held for Sale and Discontinued Operations o Indian Accounting Standard (Ind AS) 106: Exploration for and Evaluation of Mineral Resources o Indian Accounting Standard (Ind AS) 107: Financial Instruments: Disclosures o Indian Accounting Standard (Ind AS) 108: Operating Segments o Indian Accounting Standard (Ind AS) 109: Financial Instruments o Indian Accounting Standard (Ind AS) 110: Consolidated Financial Statements o Indian Accounting Standard (Ind AS) 111: Joint Arrangements o Indian Accounting Standard (Ind AS) 112: Disclosure of Interests in Other Entities o Indian Accounting Standard (Ind AS) 113: Fair Value Measurement o Indian Accounting Standard (Ind AS) 114: Regulatory Deferral Accounts o Indian Accounting Standard (Ind AS) 115: Revenue from Contracts with Customers o Indian Accounting Standard (Ind AS) 116: Leases o Indian Accounting Standard (Ind AS) 1: Presentation of Financial Statements o Indian Accounting Standard (Ind AS) 2: Inventories o Indian Accounting Standard (Ind AS) 7: Statement of Cash Flows o Indian Accounting Standard (Ind AS) 8: Accounting Policies, Changes in Accounting Estimates and Errors o Indian Accounting Standards (Ind AS) 10: Events after the Reporting Period o Indian Accounting Standards (Ind AS) 11: Construction Contracts o Indian Accounting Standards (Ind AS) 12: Income Taxes o Indian Accounting Standards (Ind AS) 16: Property, Plant and Equipment o Indian Accounting Standards (Ind AS) 17: Leases o Indian Accounting Standards (Ind AS) 18: Revenue o Indian Accounting Standards (Ind AS) 19: Employee Benefits o Indian Accounting Standards (Ind AS) 20: Accounting for Government Grants and Disclosure of Government Assistance o Indian Accounting Standards (Ind AS) 21: The Effect of Changes in Foreign Exchanges Rates o Indian Accounting Standards (Ind AS) 23: Borrowing Costs o Indian Accounting Standards (Ind AS) 24: Related Party Disclosures o Indian Accounting Standards (Ind AS) 27: Separate Financial Statements o Indian Accounting Standards (Ind AS) 28: Investments in Associates and Joint Ventures o Indian Accounting Standards (Ind AS) 29: Financial Reporting in Hyperinflationary Economies o Indian Accounting Standards (Ind AS) 32: Financial Instruments: Presentation o Indian Accounting Standards (Ind AS) 33: Earnings Per Share o Indian Accounting Standards (Ind AS) 34: Interim Financial Reporting o Indian Accounting Standards (Ind AS) 36: Impairment of Assets o Indian Accounting Standards (Ind AS) 37: Provisions, Contingent Liabilities and Contingent Assets o Indian Accounting Standards (Ind AS) 38: Intangible Assets o Indian Accounting Standards (Ind AS) 40: Investment Property o Indian Accounting Standards (Ind AS) 41: Agriculture

Systematic Approach To Accounting Standards

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Author :
Publisher : GOOGLE PLAY BOOKS
ISBN 13 :
Total Pages : 133 pages
Book Rating : 4./5 ( download)

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Book Synopsis Systematic Approach To Accounting Standards by : Harshwardhan SONI

Download or read book Systematic Approach To Accounting Standards written by Harshwardhan SONI and published by GOOGLE PLAY BOOKS. This book was released on 2024-07-01 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt: Systematic Approach to Accounting Standards About This Book "Systematic Approach to Accounting Standards" is a comprehensive guide designed to demystify the complex paragraphs of accounting standards issued by the Institute of Chartered Accountants of India (ICAI). This book meticulously breaks down each paragraph, providing detailed explanations in a language that is accessible and easy to understand. Key Features -Simplified Explanations: Each paragraph from the ICAI standards is translated into clear and straightforward language, making it easier for students, professionals, and practitioners to grasp the concepts. -Detailed Analysis: In-depth explanations ensure that readers gain a thorough understanding of each standard, leaving no room for ambiguity or confusion. -Practical Examples: The book is enriched with numerous examples that illustrate the application of the standards in real-world scenarios. These include both theoretical examples and numerical exercises to enhance comprehension. -Comprehensive Coverage: Every paragraph of the ICAI standards is covered, ensuring that readers have a complete reference guide at their disposal. -User-Friendly Structure: The book is organized in a systematic manner, allowing readers to easily navigate through the standards and find the information they need quickly. Why This Book? Understanding accounting standards is crucial for accuracy and compliance in financial reporting. However, the complexity of the language used in ICAI's standards often poses a challenge. "Systematic Approach to Accounting Standards" bridges this gap by offering a resource that is not only informative but also highly accessible. This book is an essential tool for: -Students: Preparing for exams and understanding the foundational principles of accounting standards. -Professionals: Enhancing their knowledge and ensuring compliance with the latest standards. -Educators: Providing a reliable teaching aid that simplifies complex concepts for their students. Conclusion "Systematic Approach to Accounting Standards" is your ultimate guide to mastering the ICAI accounting standards. With its clear explanations, practical examples, and systematic structure, this book is set to become an indispensable resource for anyone involved in the field of accounting. Whether you are a student, a professional, or an educator, this book will help you navigate the complexities of accounting standards with confidence and ease.

Taxmann's Guide to Indian Accounting Standards (Ind AS)-Based on IFRS Official Pronouncements(Set of 2 Volumes)(5th Edition August 2020)

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Author :
Publisher : Taxmann Publications Private Limited
ISBN 13 : 9390128404
Total Pages : 17 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Taxmann's Guide to Indian Accounting Standards (Ind AS)-Based on IFRS Official Pronouncements(Set of 2 Volumes)(5th Edition August 2020) by : Taxmann

Download or read book Taxmann's Guide to Indian Accounting Standards (Ind AS)-Based on IFRS Official Pronouncements(Set of 2 Volumes)(5th Edition August 2020) written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2020-08-29 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Indian Accounting Standards and GAAP

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Publisher :
ISBN 13 : 9788188156252
Total Pages : 1391 pages
Book Rating : 4.1/5 (562 download)

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Book Synopsis Indian Accounting Standards and GAAP by : Dolphy D'Souza

Download or read book Indian Accounting Standards and GAAP written by Dolphy D'Souza and published by . This book was released on 2002 with total page 1391 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting Standards and the Standard Regime in India

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Publisher :
ISBN 13 :
Total Pages : 262 pages
Book Rating : 4.:/5 (398 download)

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Book Synopsis Accounting Standards and the Standard Regime in India by : Arun Kumar Basu

Download or read book Accounting Standards and the Standard Regime in India written by Arun Kumar Basu and published by . This book was released on 2008 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Indian Accounting Standards (Ind ASs)

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Publisher : CreateSpace
ISBN 13 : 9781501088476
Total Pages : 590 pages
Book Rating : 4.0/5 (884 download)

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Book Synopsis Indian Accounting Standards (Ind ASs) by : B. D. Chatterjee

Download or read book Indian Accounting Standards (Ind ASs) written by B. D. Chatterjee and published by CreateSpace. This book was released on 2014-09-06 with total page 590 pages. Available in PDF, EPUB and Kindle. Book excerpt: We all know, International Financial Reporting Standards, have finally reached the shores of India in a converged form under the nomenclature of Indian Accounting Standards (Ind ASs). This book professes to assist the finance professionals and students of CA / CMA / CS fraternity to: a) Deep dive into Indian Accounting Standards (Ind ASs) and its convergence with IAS / IFRSsb) Explain the concepts with more than hundred charts, 200 illustrations and solved problems against each of the standardsc) Compare the Indian Accounting Standards (Ind ASs) with existing Indian GAAP d) Incorporate the latest guidelines on Financial Reporting prescribed by Companies Act 2013

Accounting under IndAS: An Illustrative Manual

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Publisher : Bloomsbury Publishing
ISBN 13 : 9390176506
Total Pages : 1217 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Accounting under IndAS: An Illustrative Manual by : Santosh Maller

Download or read book Accounting under IndAS: An Illustrative Manual written by Santosh Maller and published by Bloomsbury Publishing. This book was released on 2020-06-20 with total page 1217 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the book: Ind AS transition has resulted in high-quality, principles-based, globally comparable financial reporting of large Indian companies. The transition not only impacted the financial results of companies, but also caused far reaching consequential business impact. Since last two years, there have been several changes in Ind AS for example, amendments in the revenue recognition standard and new leases standard has drastically changed the performance reporting in the balance sheet composition of companies. Further, certain Ind AS principles are implicitly complex, for example, the accounting for financial instruments, acquisitions and business combinations are quite nuanced and can get difficult to apply without proper understanding. Towards this end, this book attempts to provide insights and in-depth analysis on interpretative issues and complex principles in the Ind AS standards. Ind AS contains extensive presentation and disclosure requirements. The relevant chapters extensively deal with these requirements with illustrative examples. To simplify the reading experience, the chapters include a brief, easy to understand, summary of the relevant standard, followed by Frequently Asked Questions (FAQs) on the chapter. Coronavirus (COVID-19) has also resulted in widespread economic uncertainty and disruption of businesses. There have been far reaching implications on financial reporting. These circumstances would potentially present entities with several challenges when preparing their financial statements. This Edition covers some of the key financial reporting implications by way of FAQs in related chapters that companies need to consider along with the possible approaches that they may consider to dealing with the same keeping in view the business objectives, financial covenants and the accounting standards. This book is intended to help the companies to identify Ind AS requirements that are relevant to them and evaluate various accounting policy choices available under Ind AS. The disclosure related issues would be useful to benchmark with the Ind AS/IFRS disclosures of major companies. Currently, there is limited literature of the Ind AS application issues. This book endeavors to provide guidance on these issues. The book would be an immensely useful referencer for professionals, practitioners and corporates.

Systematic Approach To Accounting Standards

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Publisher :
ISBN 13 : 9788177335934
Total Pages : 362 pages
Book Rating : 4.3/5 (359 download)

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Book Synopsis Systematic Approach To Accounting Standards by : Dr. Sanjeev Singhal

Download or read book Systematic Approach To Accounting Standards written by Dr. Sanjeev Singhal and published by . This book was released on 2010-01-01 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: