Illustrated Guide to Indian Accounting Standards(Ind AS)
This book provides a comprehensive commentary on the Indian Accounting Standards (Ind ASs) & comprehensive analysis of amended Schedule III of the Companies Act 2013.
The Present Publication is the 8th Edition & updated till April 2023, incorporating the Companies (Indian Accounting Standards) (Amendment) Rules 2023. This book is authored by B.D. Chatterjee & Jinender Jain, with the following noteworthy features:
[Process Flow Diagrams of Major Ind AS in Simplified & Lucid Language] to help the reader understand and comprehend the nuances of each Ind AS in its simplest form
[200+ Process Flow Diagrams, Charts, Illustrations & Case Studies] to deep dive into the Ind ASs & their convergence with IAS/IFRS, updated with the latest notified amendments in each of the Ind ASs, based on practical issues and questions
[Definitions & Application Guidance] are incorporated in critical chapters
[Detailed Comparative Analysis] of the Ind ASs with the amending Accounting Standards (AS)
[Case Studies] on disclosure of accounting policies
[Global Perspective] Each chapter highlights the convergence of each Ind AS with IFRS
[References] have been made to the following:
Notified text on Ind ASs & AS published by Ministry of Corporate Affairs
The Institute of Chartered Accountants of India Publication on Indian Accounting Standards (Ind AS)
Adaptations from ACCA UK
| Chapter No | Chapter name |
|---|---|
| Chapter: 1 | Financial Reporting In India And Framework For Financial Reporting |
| Chapter: 2 | Indian Accounting Standards (Ind As) Summary |
| Chapter: 3 | Ind As 1 : Presentation Of Financial Statements |
| Chapter: 4 | Ind as 2 : inventories |
| Chapter: 5 | Ind As 7 : Cash Flow Statement |
| Chapter: 6 | Ind As 8 : Accounting Policies, Accounting Estimates And Errors |
| Chapter: 7 | Ind As 10 : Events Occurring After The Reporting Period |
| Chapter: 8 | Ind As 12 : Income Taxes |
| Chapter: 9 | Ind As 16 : Property, Plant And Equipment |
| Chapter: 10 | ind as 17 : leases |
| Chapter: 11 | Ind As 19 : Employee Benefits |
| Chapter: 12 | Ind As 20 : Accounting For Government Grants |
| Chapter: 13 | Ind As 21 : Effects Of Change In Foreign Exchange |
| Chapter: 14 | Ind As 23 : Borrowing Costs |
| Chapter: 15 | Related Party Disclosures |
| Chapter: 16 | Ind AS 27 : Separate Financial statements |
| Chapter: 17 | Ind AS 28 : Investment in associates and Joint Ventures |
| Chapter: 18 | Ind AS 29 : Financial reporting in the hyperinflationary economies |
| Chapter: 19 | Ind AS 32 : Financial Instruments : Presentation |
| Chapter: 20 | Ind AS 33 : Earnings per share |
| Chapter: 21 | Ind AS 34 : Interim Financial Reporting |
| Chapter: 22 | Ind AS 36 : Impairment of Assets |
| Chapter: 23 | Ind AS 37 : Provisions, contingent liabilities and contingent assets |
| Chapter: 24 | Ind AS 38 : Intangible Assets |
| Chapter: 25 | Ind AS 40 : Investment Property |
| Chapter: 26 | Ind AS 41 Agriculture |
| Chapter: 27 | Ind AS 101 : First time adoption of International Financial Reporting standards |
| Chapter: 28 | Ind AS 102 : Share based payment |
| Chapter: 29 | Ind AS 103 : Business Combinations |
| Chapter: 30 | Ind AS 104 : Insurance contract |
| Chapter: 31 | Ind AS 105 : Non-current Assets held for sale and discontinued operations |
| Chapter: 32 | Ind AS 106 : Exploration and evaluation of mineral resources |
| Chapter: 33 | Ind AS 107 : Financial Instruments: Disclosures |
| Chapter: 34 | Ind AS 108 : Operating Segments |
| Chapter: 35 | Ind AS 109 : Financial Instruments |
| Chapter: 36 | Ind AS 110 : Consolidated Financial statements |
| Chapter: 37 | Ind AS 111 : Joint Arrangements |
| Chapter: 38 | Ind AS 112 : Disclosure of Interests in Other Entities |
| Chapter: 39 | Ind AS 113 : Fair Value Measurement |
| Chapter: 40 | Ind AS 114 : Regulatory Deferral Accounts |
| Chapter: 41 | Ind AS 115 : Revenue from Contracts with Customers |
| Chapter: 42 | Indian Accounting Standards (Ind AS 11) Construction contract |
| Chapter: 43 | Indian Accounting Standard (Ind AS) 18: Revenue [as per Companies (Indian Accounting Standards) (Amendment) Rules, 2016] |
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