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Handbook on Indian Accounting Standards (Ind AS)-Converged Global Accounting Standards

Handbook on Indian Accounting Standards (Ind AS)-Converged Global Accounting Standards

Author : Rajkumar S Adukia

ISBN : 9789350359327

EDITION : 1st

NO. OF VOLUMES : 1

BINDING : Paperback

COPYRIGHT YEAR : 2017

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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. Key Features:- • 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, 213 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.

"Dr Rajkumar S Adukia is the founding partner at Adukia & Associates and has more than thirty years of experience in specialised areas such as financial planning, taxation and legal consulting. Dr Adukia holds a degree in law and is a PhD in Corporate Governance in Mutual Fund, an MBA, Diploma in IFRS (UK), Diploma in Labour Laws and Labour Welfare, IPR and Criminology. In addition to being a chartered accountant, company secretary and cost accountant, he is also an eminent business consultant, advisor, author and speaker. He is currently a member of the Quality Review Board under the Chartered Accountants Act, 1949. He is the only representative from India in IFRS for SMEs Implementation Group (SMEIG) of International Accounting Standards Boards (IASB). He has addressed more than 300 lectures on IFRS/Ind AS. Dr Adukia has written more than 100 books on a wide variety of topics ranging from those dealing with IFRS, trade, taxation, finance, real estate to topics like time management and professional opportunities. He has also authored two books on International Financial Reporting Standards."

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