Handbook on Indian Accounting Standards (Ind AS) is a comprehensive guide to assist accounting professionals and corporate to comply with the requirements of these standards. It is well supported by practical illustrations and very useful for the first time adoption of the Indian Accounting Standards. It summarizes the essence of Ind AS for professionals to deal with the real and practical business scenario.
- Supports transition to Ind AS as per prescribed roadmap for corporates
- Incorporates transition guidance for banks/NBFCs and insurance companies as per the recent announcement by MCA
- Provides comparative analysis of Ind AS and IFRS (Major Carve Outs)
- Accentuates comparative analysis of Schedule III to the Companies Act, 2013 and Ind AS
- Provides key disclosure checklist for effective compliance
- Provides a comparative analysis of existing AS and Ind AS
- Explains the global principles of accounting that are framed in converged Ind AS so that they are effectively understood and applied to the evolving business scenario of current times
- Discusses the recognition principles and measurement principles under various Ind AS in a single chapter to give a snapshot understanding of how and when various elements of financial statements are recognised and measured
- Covers the latest announcements and formats prescribed by the MCA, RBI, SEBI and IRDA in appendices
The book will be an indispensable reference for accounting professionals, auditors, users and readers of financial statements, directors of companies, students, etc.
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