Accounting Under Ind As An Illustrative Manual 3e
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Accounting Under Ind As An Illustrative Manual 3e
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Author : Santosh Maller
language : en
Publisher: Bloomsbury Publishing
Release Date : 2021-09-20
Accounting Under Ind As An Illustrative Manual 3e written by Santosh Maller and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-20 with Business & Economics categories.
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. The book 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.
Accounting Under Indas An Illustrative Manual
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Author : Santosh Maller
language : en
Publisher: Bloomsbury Publishing
Release Date : 2021-05-15
Accounting Under Indas An Illustrative Manual written by Santosh Maller and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-05-15 with Business & Economics categories.
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.
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 : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2020-08-29
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 has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-08-29 with Law categories.
Bharat S Illustrated Manual On Ind As Ifrs
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Author : Kamal Garg
language : en
Publisher:
Release Date : 2016
Bharat S Illustrated Manual On Ind As Ifrs written by Kamal Garg and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Accounting categories.
Manual Of Accounting
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Author : PricewaterhouseCoopers (Firm)
language : en
Publisher:
Release Date : 2012
Manual Of Accounting written by PricewaterhouseCoopers (Firm) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Accounting categories.
Manual Of Accounting
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Author : Mary Dolson
language : en
Publisher:
Release Date : 2013
Manual Of Accounting written by Mary Dolson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
Journal Of Accountancy
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Author :
language : en
Publisher:
Release Date : 1955
Journal Of Accountancy written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1955 with Accounting categories.
Navy Comptroller Manual Appropriation Cost And Property Accounting Field
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Author : United States. Navy Department. Office of the Comptroller
language : en
Publisher:
Release Date : 1991
Navy Comptroller Manual Appropriation Cost And Property Accounting Field written by United States. Navy Department. Office of the Comptroller and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with categories.
Treatise On Ind As
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Author : CA (Dr.) Alok K. Garg
language : en
Publisher: Bloomsbury Publishing
Release Date : 2021-09-23
Treatise On Ind As written by CA (Dr.) Alok K. Garg and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-23 with Business & Economics categories.
About the Book “Treatise on Ind AS” provides a deep dive into Indian Accounting Standards (Ind AS). The book comes to the rescue of those looking for conceptual clarity, application guidance, practical reference to listed companies, comparison of new set of standards with old and global set of standards. It is a one stop shop for all Ind AS related guidance. Key Features - Comprehensive commentary on Ind AS with Conceptual Explanations, Case studies and Examples. - References to published disclosures of Listed Companies on major concepts of Ind AS. - More than 1,000 MCQs with detailed analysis covering all Ind AS. - FAQs on Overview and Applicability/ Roadmap for implementation of Ind AS . - Lucid commentary on complex topics such as Leases, Revenue, Financial Instruments, Business Combination, Consolidation, Share-Based Payment etc. with practical examples and case studies. - Practical issues on Ind AS including analysis of ITFG bulletins and Education Material. - Detailed comparison of Ind AS, Indian GAAP, IFRS and ICDS. - Updated with the Companies (Ind AS) Amendment Rules, 2021.
Quick Guide To Impact Of Covid 19 On Financial Reporting 1e
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Author : Santosh Maller
language : en
Publisher: Bloomsbury Publishing
Release Date : 2020-06-30
Quick Guide To Impact Of Covid 19 On Financial Reporting 1e written by Santosh Maller and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-06-30 with Business & Economics categories.
Coronavirus (COVID-19) has been rightly described as an unprecedented human, economic and financial crisis facing the world. This pandemic has resulted in widespread economic uncertainty and disruption of businesses. COVID-19 has and will have far reaching implications on financial reporting. These circumstances would potentially present entities with several challenges when preparing their financial statements for year/quarter ended 31 March 2020. This book, covers some of the key financial reporting implications that companies need to consider and also, possible approaches that may be considered while dealing with the same up-keeping in view of the business objectives, financial covenants and the accounting standards. The key aspects impacted by COVID-19 for financial reporting are: asset impairment; inventory valuations and write downs; revenue recognition; debt covenants and debt servicing; foreign exchange accounting and losses/gains due to extreme volatility; litigation resulting from contractual defaults, invocation of force majeure clauses and potential exposure; insurance claims for losses during shutdown period or loss of lives; and going concern. The companies shall ensure that they provide sufficient disclosures in the notes to the financial statements with information about the entity that's useful to existing and potential investors, creditors, lenders, and other stakeholders. This book highlights the existing financial reporting requirements under Companies (Indian Accounting Standards) Rules, 2015 and Companies (Accounting Standards) Rules, 2006 that should be considered when addressing the financial effects of COVID 19 while preparing annual financial statements and possible audit approaches that can be considered relevant. The role of auditors at this stage would be under increased scrutiny as the auditors have a public interest obligation to complete the audit work in accordance with professional standards and ethics requirements. Under the current circumstances, auditors must recognise that the manner in which they conducted the audits in the past may need significant modification to address the challenges and uncertainties arising out of the impact of COVID-19. Additionally, irrespective of the challenges and uncertainties, there should not be any dilution in the reporting or non-compliance with the auditing standards in carrying out the audits. This book is an attempt to cover the requirements of the accounting standards and auditing standards, with illustrative examples and COVID-19 related extracts from published financial statements of companies.