Taxmann S Indian Accounting Standards Ind As
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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
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-09-12
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 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 2023-09-12 with Law categories.
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
Taxmann S Illustrated Guide To Indian Accounting Standards Ind As Comprehensive Commentary With Process Flow Diagrams Illustrations Comparative Analysis Definitions Application Guidance Etc
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Author : B.D. Chatterjee
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-06-07
Taxmann S Illustrated Guide To Indian Accounting Standards Ind As Comprehensive Commentary With Process Flow Diagrams Illustrations Comparative Analysis Definitions Application Guidance Etc written by B.D. Chatterjee 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 2024-06-07 with Law categories.
This book provides a comprehensive commentary on the Indian Accounting Standards (Ind ASs) & detailed analysis of amended Schedule III of the Companies Act 2013. It addresses the implementation and adaptation of Ind AS in India, reflecting their convergence with International Financial Reporting Standards (IFRS). This book is an exhaustive commentary on Indian Accounting Standards, making it an essential resource for accounting professionals, students, and anyone seeking to understand and implement Ind AS in financial reporting. The Present Publication is the 9th Edition, and the law stated in the book is amended up to 15th May 2024. It incorporates the Companies (Indian Accounting Standards) (Amendment) Rules, 2023. This book is authored by B.D. Chatterjee & Jinender Jain, with the following noteworthy features: • [Simplified Process Flow Diagrams] The book includes numerous diagrams to help readers understand and comprehend the nuances of each Ind AS in a simplified and lucid language • [Extensive Visual Aids] Over 200 process flow diagrams, charts, illustrations, and case studies are provided to analyse the Ind AS and its convergence with IAS/IFRS. These are updated with the latest notified amendments based on practical issues and questions • [Definitions and Application Guidance] Critical chapters incorporate essential definitions and application guidance for better clarity • [Detailed Comparative Analysis] The book offers a comprehensive comparison of Ind AS with amended Accounting Standards (AS). • [Case Studies] Practical case studies on the disclosure of accounting policies are included to provide real-world examples • [Global Perspective] Each chapter highlights the convergence of Ind AS with IFRS, providing a global context • [References] The book references notified texts on Ind AS and AS published by the Ministry of Corporate Affairs, ICAI publications, and adaptations from ACCA UK • [Additional Content] The 9th Edition also includes short questions and answers, over 150 multiple-choice questions on Ind AS, and additional illustrations based on practical issues and questions The detailed contents of this book are as follows: • Financial Reporting in India and Conceptual Framework for Financial Reporting o Provides an overview of financial reporting practices in India o Discusses the conceptual framework that underpins financial reporting o Explains the objectives, qualitative characteristics, and limitations of financial statements • Indian Accounting Standards (Ind AS) Applicability and Summary o Details the applicability of various Ind AS to different types of entities o Summarizes each of the Indian Accounting Standards, offering a snapshot of their key points • Ind AS 1 – Presentation of Financial Statements and Schedule III o Focuses on the guidelines for presenting financial statements o Explains the requirements of Schedule III of the Companies Act o Emphasizes the structure and content of financial statements, including balance sheets, profit and loss statements, and notes • Ind AS 2 – Inventories o Provides standards for accounting and reporting inventories o Covers measurement, cost determination, and recognition of inventories o Discusses the impact of inventories on financial statements • Ind AS 7 – Statement of Cash Flows o Guides the preparation and presentation of cash flow statements o Explains the classification of cash flows into operating, investing, and financing activities o Highlights the importance of cash flow information in financial analysis • Ind AS 8 – Accounting Policies, Changes in Accounting Estimates, and Errors o Sets out the criteria for selecting and changing accounting policies o Addresses how to account for changes in accounting estimates o Details the correction of errors in financial statements • Ind AS 10 – Events Occurring After the Reporting Period o Explains the treatment of events that occur after the reporting period but before the financial statements are authorized for issue o Differentiates between adjusting and non-adjusting events • Ind AS 12 – Income Taxes o Provides guidance on the accounting treatment of income taxes o Discusses current and deferred tax, tax bases, and temporary differences o Explains the recognition of tax assets and liabilities • Ind AS 16 – Property, Plant, and Equipment o Focuses on the accounting for property, plant, and equipment o Covers recognition, measurement, depreciation, and derecognition of assets o Discusses revaluation models and impairment testing • Ind AS 17 – Leases o Provides standards for accounting for lease agreements by lessees and lessors o Covers the classification of leases as finance or operating leases o Explains the recognition, measurement, and disclosure requirements • Ind AS 19 – Employee Benefits o Addresses the accounting for employee benefits, including short-term and long-term benefits o Discusses post-employment benefits, termination benefits, and other long-term benefits o Explains the recognition and measurement of defined benefit and defined contribution plans • Ind AS 20 – Accounting for Government Grants and Disclosure of Government Assistance o Sets out the principles for recognizing and measuring government grants o Provides guidelines for the disclosure of government assistance o Discusses the impact of grants on financial performance • Ind AS 21 – The Effects of Changes in Foreign Exchange Rates o Provides standards for accounting for foreign currency transactions o Covers the translation of financial statements and the impact of exchange rate changes o Discusses the recognition of foreign exchange gains and losses • Ind AS 23 – Borrowing Costs o Sets out the accounting treatment of borrowing costs o Explains when borrowing costs should be capitalized as part of the cost of a qualifying asset o Discusses the calculation and recognition of borrowing costs • Ind AS 24 – Related Party Disclosures o Requires the disclosure of related party relationships, transactions, and outstanding balances o Aims to provide transparency regarding the influence of related parties on financial statements • Ind AS 27 – Separate Financial Statements o Provides guidance on the preparation of separate financial statements for entities with subsidiaries, associates, or joint ventures o Explains the accounting policies to be applied in separate financial statements • Ind AS 28 – Investments in Associates and Joint Ventures o Covers the accounting for investments in associates and joint ventures using the equity method o Discusses the recognition, measurement, and disclosure of such investments • Ind AS 29 – Financial Reporting in Hyperinflationary Economies o Provides guidelines for entities operating in hyperinflationary economies o Explains the adjustments required to financial statements to reflect the effects of hyperinflation • Ind AS 32 – Financial Instruments | Presentation o Sets out the principles for the presentation of financial instruments as liabilities or equity o Covers compound financial instruments and the classification of interest, dividends, losses, and gains • Ind AS 33 – Earnings per Share o Provides guidance on the calculation and presentation of earnings per share (EPS) o Explains the requirements for basic and diluted EPS • Ind AS 34 – Interim Financial Reporting o Sets out the principles for recognizing and measuring items in interim financial reports o Explains the requirements for the minimum content of an interim financial report • Ind AS 36 – Impairment of Assets o Provides guidelines for the assessment of asset impairment o Covers the recognition and measurement of impairment losses and reversals o Discusses the cash-generating unit (CGU) concept • Ind AS 37 – Provisions, Contingent Liabilities, and Contingent Assets o Sets out the accounting treatment for provisions, contingent liabilities, and contingent assets o Explains the criteria for recognizing and measuring provisions • Ind AS 38 – Intangible Assets o Provides standards for the recognition and measurement of intangible assets o Covers internally generated intangible assets and their amortization • Ind AS 40 – Investment Property o Provides guidelines for the recognition, measurement, and disclosure of investment property o Explains the use of fair value and cost models • Ind AS 41 – Agriculture o Sets out the accounting treatment for agricultural activity o Covers the recognition and measurement of biological assets and agricultural produce • Ind AS 101 – First-time Adoption of Indian Accounting Standards o Provides guidance for entities adopting Ind AS for the first time o Explains the transition requirements and exemptions • Ind AS 102 – Share-based Payment o Provides standards for the recognition and measurement of share-based payment transactions o Covers both equity-settled and cash-settled share-based payments • Ind AS 103 – Business Combinations o Sets out the accounting principles for business combinations o Explains the recognition and measurement of acquired assets, liabilities, and goodwill • Ind AS 104 – Insurance Contracts o Provides guidance on the accounting treatment of insurance contracts o Covers the recognition and measurement of insurance liabilities • Ind AS 105 – Non-current Assets Held for Sale and Discontinued Operations o Sets out the requirements for the classification, measurement, and presentation of non-current assets held for sale and discontinued operations • Ind AS 106 – Exploration for and Evaluation of Mineral Resources o Provides standards for the exploration and evaluation of mineral resources o Covers the recognition and measurement of exploration and evaluation expenditures • Ind AS 107 – Financial Instruments | Disclosures o Requires disclosures about the significance of financial instruments and the nature and extent of risks arising from those instruments • Ind AS 108 – Operating Segments o Provides guidelines for the disclosure of information about operating segments o Explains the criteria for identifying reportable segments • Ind AS 109 – Financial Instruments o Sets out the principles for the recognition, measurement, and classification of financial instruments o Covers the impairment of financial assets and hedge accounting • Ind AS 110 – Consolidated Financial Statements o Provides standards for the preparation and presentation of consolidated financial statements o Explains the principles for identifying control and preparing consolidated financial statements • Ind AS 111 – Joint Arrangements o Provides guidelines for the accounting of joint arrangements, including joint operations and joint ventures • Ind AS 112 – Disclosure of Interests in Other Entities o Requires disclosures about an entity's interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities • Ind AS 113 – Fair Value Measurement o Provides a framework for measuring fair value and requires disclosures about fair value measurements o Explains the hierarchy of fair value inputs • Ind AS 114 – Regulatory Deferral Accounts o Sets out the accounting requirements for regulatory deferral accounts o Applies to entities that are subject to rate regulation • Ind AS 115 – Revenue from Contracts with Customers o Provides comprehensive guidelines for recognizing revenue from contracts with customers o Explains the five-step model for revenue recognition • Ind AS 116 – Leases o Provides comprehensive guidance on lease accounting o Covers the recognition, measurement, presentation, and disclosure of leases • Short Questions and Answers on Ind AS Offers a collection of short questions and answers for quick reference and review • Multiple Choice Questions on Ind AS o Includes multiple-choice questions to test knowledge and understanding of Ind AS
Taxmann S Ind As Ready Reckoner Updated Amended Reference Manual With Practical Lucid Explanations Illustrations Process Flow Charts Faqs To Decode Complex Ind As For Professionals
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Author : CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2021-08-10
Taxmann S Ind As Ready Reckoner Updated Amended Reference Manual With Practical Lucid Explanations Illustrations Process Flow Charts Faqs To Decode Complex Ind As For Professionals written by CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala 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 2021-08-10 with Law categories.
Ind AS Ready Reckoner is a simple & practical workbook on Ind AS [as amended by the Companies (Indian Accounting Standards) Amendment Rules 2021] to guide the members in practice/employment in their day-to-day works. This book will help the professionals cope with various developments in the accounting standards’ area, which has become complex after Ind AS has started aligning with its global counterpart. The Present Publication is the Latest Edition, authored by CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala, amended up to July 2021, with the following noteworthy features: · [Most Updated & Amended] This book incorporates the latest amendments under Companies (Indian Accounting Standards) (Amendment) Rules, 2021 · [Practical & Lucid Explanations/Illustrations/Process Flow Charts] are provided in this book for members in practice/employment, to act as a one-stop reference manual on complex matters, without diluting the content of Standards · [Definitions & Applications Guidance with Basis of Conclusion] are incorporated in critical chapters and wherever it is necessary to understand the reasoning · [FAQs & Illustrative Examples] This book also incorporates FAQs of educational material issued by the ICAI and illustrative examples issued by the IASB · [Ind AS vs AS & Ind AS vs IFRS] Covers the differences between Ind AS & AS as well as Ind AS & IFRS, at the end of every standard The detailed contents of the book are as follows: · Ind AS 1 – Presentation of Financial Statements · Ind AS 2 – Inventories · Ind AS 7 – Statement of Cash Flow · Ind AS 8 – Accounting Policies, Changes in Accounting Estimates and Errors · Ind AS 10 – Events after the Reporting Period · Ind AS 12 – Income Taxes · Ind AS 16 – Property, Plant and Equipment (PPE) · Ind AS 19 – Employee Benefits · Ind AS 20 – Accounting for Government Grants · Ind AS 21 – The Effects of Changes in Foreign Exchange Rates · Ind AS 23 – Borrowing Costs · Ind AS 24 – Related Party Disclosures · Ind AS 27 – Separate Financial Statements · Ind AS 28 – Investment in Associates and Joint Ventures · Ind AS 33 – Earnings Per Share (EPS) · Ind AS 34 – Interim Financial Reporting (IFR) · Ind AS 36 – Impairment of Assets · Ind AS 37 – Provisions, Contingent Liabilities and Contingent Assets · Ind AS 28 – Intangible Assets · Ind AS 40 – Investment Property · Ind AS 41 – Agriculture · Ind AS 101 – First-time Adoption of Indian Accounting Standards · Ind AS 102 – Share-Based Payments · Ind AS 103 – Business Combinations · Ind AS 104 – Insurance Contracts · Ind AS 105 – Non-current Assets Held for Sale and Discontinued Operations · Ind AS 106 – Exploration for and Evaluation of Mineral Resources · Ind AS 108 – Operating Segments · Ind AS 109, 32 & 107 – Financial Instruments · Ind AS 110 – Consolidated Financial Statements · Ind AS 111 – Joint Arrangements · Ind AS 112 – Disclosure of Interest in Other Entities · Ind AS 113 – Fair Value Measurement · Ind AS 114 – Regulatory Deferral Accounts · Ind AS 115 – Revenue from Contracts with Customers · Ind AS 116 – Leases
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.
Taxmann S Analysis Accounting For Contingent Consideration In Mergers And Acquisitions
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2022-02-08
Taxmann S Analysis Accounting For Contingent Consideration In Mergers And Acquisitions 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 2022-02-08 with Law categories.
Contingent consideration is frequently incorporated in the price structures of merger and acquisition transactions. It is a consideration that depends upon some future uncertain events. The accounting treatment of contingent consideration for entities complying with Ind AS are provided by Ind AS 103 Business Combinations. For entities complying with AS, there is no specific accounting treatment available except for AS 14, which is applicable in the case of Amalgamations. Key Points Covered: • Accounting for Contingent Consideration in Books of Buyer Under Indian Accounting Standards (Ind AS) o Accounting of Contingent consideration under Accounting Standards (AS) • Contingent Consideration in Standalone Books of Seller o Under Indian Accounting Standards (Ind AS) o Under Accounting Standards (AS)
Taxmann S Financial Accounting Analysis Guide To Understanding The Essential Principles Of Accounting Using Financial Statement Analysis Supplemented By Practical Examples Etc
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Author : Dr. Narender L. Ahuja
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-07-21
Taxmann S Financial Accounting Analysis Guide To Understanding The Essential Principles Of Accounting Using Financial Statement Analysis Supplemented By Practical Examples Etc written by Dr. Narender L. Ahuja 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 2023-07-21 with Education categories.
This book presents accounting concepts and practices in a simple, reader-friendly manner. It gives an in-depth understanding of the fundamentals carefully woven with years of corporate experience. In other words, this book helps the readers learn and understand the tenets encompassing: • Preparation • Use and Analysis of Financial Statements • Supplemented by Real Life Examples and Scenarios • Presented in a Concise, Simple and Comprehensive Manner This book will be helpful for students and practitioners as it covers the course of PGDM/MBA taught in leading business schools in the country. Also, the level of discussion, illustrations, and exercises covered in each chapter are well attuned to professional courses such as Chartered Accountancy in India (ICAI) and the UK's Association of Chartered Certified Accountants (ACCA). Furthermore, this book's chapters have been aligned with the course content as prescribed by the majority of Indian universities for their Commerce/Accountancy courses. The Present Publication is the Reprint July 2023 Edition, authored by Dr Narender L. Ahuja and Dr Varun Dawar. The structure of the book is as follows: • [Introduction to Accounting] Chapter 1 introduces the need for accounting and briefly explains the difference between financial accounting and management accounting. It further focuses on the purpose of preparing profit and loss account and balance sheet and discusses the need to audit financial accounts. • [Accounting Concepts, Conventions and Policies] Chapter 2 introduces the main accounting concepts and conventions. The chapter further focuses on the distinction between accrual and cash accounting systems and identifies the qualitative characteristics of financial statements. • [Recording Transactions in the Journal and the Ledger] Chapter 3 discusses the accounting equation and double-entry accounting principles for recording transactions involving assets, liabilities, capital, expenses and revenues. It further identifies the steps in the accounting cycle and explains how to analyse transactions for journalising and ledger posting. • [Trial Balance to Financial Statements] Chapter 4 introduces the readers to trial balance and its preparation, including the adjustment entries required for various items. • [Inventory, Depreciation and Accounting Errors] Chapter 5 discusses the main cost formulae for inventory valuation. It further focuses on the primary methods for calculating depreciation, including its accounting treatment. • [The Annual Report – Qualitative and Quantitative Disclosures] Chapter 6 discusses the general disclosures in an annual report in terms of the requirements of various bodies and highlights the structure and format of an annual report. This chapter helps readers understand the objectives of the Management Discussion and Analysis section and the significance of the Director's and Auditor's reports. This chapter aims to enable readers to understand the progress or health of the state of affairs of a company through its yearly document, the 'Annual Report'. • [Analysing Financial Statements – I | Financial Ratios Analysis] Chapter 7 discusses the need for financial ratios analysis and covers various types of ratios such as liquidity ratios, profitability ratios and capital structure ratios and their use in carrying out inter-firm and inter-period comparison of performance. • [Analysing Financial Statements – II | Horizontal, Common-size and Trend Analysis] Chapter 8 discusses the important yet simple techniques of horizontal, common-size and trend analysis, which are integral to financial ratios analysis. • [Statement of Cash Flows] Chapter 9 introduces the readers to the cash flow statement, its importance and uses. The chapter further explains the methods of computing activity-wise cash flows and their analysis and interpretation. • [Consolidated Financial Statements | Introduction, Balance Sheet Consolidation, Consolidated Profit & Loss Statement and Further Aspects] Chapter 10 and Chapter 11 discuss the meaning of parent-subsidiary relationship and objectives of consolidated financial statements. These chapters would help readers understand the basic principles of preparing the consolidated statements and enumerate differences between the treatment of pre-acquisition and post-acquisition profits for consolidation. • [Consolidated Financial Statements – III | Vertical & Mixed Groups, Piecemeal Acquisitions and Associates] Chapter 12 introduces the readers to the consolidation of vertical and mixed groups and the consolidation of piecemeal acquisitions and associates. • [Convergence of Indian Accounting Standards with IFRS] Chapter 13 discusses the need for uniformity and transparency in reporting standards and the roadmap for implementation of Indian Accounting Standards (Ind AS) to achieve convergence with IFRS (International Accounting Standards). The chapter further lists the major differences between the Indian GAAP (current Indian accounting standards), converged Indian accounting standards (Ind AS) and IFRS.
Taxmann S Financial Reporting Step By Step Approach To Ind As Paper 1 Fr Classroom Style Study Material With Notes 3 Step Model For Ind As Etc Ca Final May Nov 2023 Exams
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Author : Parveen Sharma
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2022-12-20
Taxmann S Financial Reporting Step By Step Approach To Ind As Paper 1 Fr Classroom Style Study Material With Notes 3 Step Model For Ind As Etc Ca Final May Nov 2023 Exams written by Parveen Sharma 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 2022-12-20 with Education categories.
This book is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the entire revised syllabus as per ICAI. This book serves as a guide for students & professionals, and the objectives of this book are as follows: • It helps the reader acquire the ability to integrate & solve problems in practical scenarios on Indian Accounting Standards (Ind AS). It also assists the reader in deciding the appropriate accounting treatment and formulation of suitable accounting policies • While preparing and presenting the financial statements, this book helps in the ability to recognize and apply disclosure requirements specified in Ind AS • Acquiring/developing the skill to prepare financial statements of group entities based on Ind AS • Develop an understanding of the various forms of reporting (other than financial statements) and accounting for special transactions, and apply such knowledge in problem-solving The Present Publication is the 6th Edition for CA-Final | New Syllabus | May/Nov. 2023 exams. This book is authored by CA Parveen Sharma & CA Kapileshwar Bhalla, with the following noteworthy features: • [New Features of the 6th Edition] are as follows: o Incorporates 'notes', which acts as a mind map for last-minute revision for the exams o Incorporates the teaching style as used in a live class o Incorporates a 'step-by-step approach’/’3-step model' for almost all Ind ASs, which will help students to crack the complexities of the subject with ease o Covers both the concepts and questions in one place, which is the key to scoring well in FR • [Difficulties Encountered by Students in Exams] have been presented and discussed in this book • [Special emphasis on Ind AS strictly from an examination point of view] including the following: o Difference between AS & Ind AS o Carve-ins and Carve-outs w.r.t. IFRS • [Clarifications & Examples] have been given at various places to make the reader quickly understand the complexities involved in Ind AS • [Pointers for Important Issues] have been highlighted at various places • [1,000+ Examples, Diagrams, Charts, Clarifications & Explanations] are given to address the complicated standards • [Arrangement of Questions] has been done to suit beginners as well as experts by covering the following: o Objective Questions o Descriptive Questions o Practical Questions o Advanced Questions • Coverage of this book includes: o Past Examination Papers o Mock Test Papers (MTPs) of ICAI o Revisionary Test Papers (RTPs) of ICAI o Selected questions from Educational Materials of ICAI o Selected Ind AS Bulletins • [Student-Oriented Book] The authors have developed this book keeping in mind the following factors: o Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations o Shaped by the author's experience of teaching the subject matter at different levels o Reactions and responses of students have also been incorporated at different places in the book Detailed contents of this book are as follows: • Introductory Standards o Ind AS 10 – Events after Reporting Period o Ind AS 37 – Provision, Contingent Liability and Contingent Assets • Asset Related Standards o Ind AS 2 – Inventories o Ind AS 16 – Property, Plant and Equipment o Ind AS 38 – Intangible Assets o Ind AS 40 – Investment Property o Ind AS 41 – Agriculture o Ind AS 105 – Non-Current Assets (NCA) held for Sale & Discontinued Operations (DO) o Ind AS 23 – Borrowing Costs o Ind AS 36 – Impairment of Assets • Slightly Complicated Standards o Ind AS 12 – Income Taxes o Ind AS 21 – The Effects of Changes in Foreign Exchange Rates o Ind AS 19 – Employee Benefits o Ind AS 20 – Accounting for Government Grants and Disclosure of Government Assistance o Ind AS 8 – Accounting Policies, Changes in Accounting Estimates and Errors o Ind AS 102 – Share-Based Payments • Complex Standards o Ind AS 103 – Business Combination o Group Accounts o Financial Instruments (FI) o Ind AS 113 – Fair Value Measurements o Ind AS 115 – Revenue from Contracts with Customers o Ind AS 116 – Leases • Disclosure Related Standards o Ind AS 108 – Operating Segments o Ind AS 24 – Related Party Disclosures o Ind AS 33 – Earnings Per Share • Basic Standards o Ind AS 7 – Cash Flow Statement o Ind AS 34 – Interim Financial Reporting o Ind AS 1 – Presentation of Financial Statements • First Time Adoption o Ind AS 101 – First-Time Adoption of Ind AS • Non-Ind AS o Corporate Social Responsibility o Integrated Reporting o Framework for Financial Reporting under Ind AS o Roadmap to Ind AS o Formats of Financial Statements
Taxmann S Problems Solutions For Financial Reporting Questions From Past Exams Educational Materials Ind As Bulletins Rtps Mtps Of Icai Companies Ind As Amendment Rules Etc Ca Final
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Author : CA Kapileshwar Bhalla
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2021-08-20
Taxmann S Problems Solutions For Financial Reporting Questions From Past Exams Educational Materials Ind As Bulletins Rtps Mtps Of Icai Companies Ind As Amendment Rules Etc Ca Final written by CA Kapileshwar Bhalla 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 2021-08-20 with Education categories.
Taxmann's PROBLEMS & SOLUTION for Financial Reporting has been specially designed for students & professionals. The unique feature of this book is in terms of dividing each Ind AS into various parts and sections so that one can approach Ind AS in a systematic & comprehensive manner. This book will benefit students studying CA (Final) level of Institute of Chartered Accountants of India ('ICAI'). This book can be used for Group I - Paper I (Financial Reporting) and Group II – Paper IV (GFRS). It can also be used for other professional courses. The Present Publication is the 3rd Edition amended by the Companies (Ind AS) Amendment Rules for CA-Final | New Syllabus, authored by CA Kapileshwar Bhalla, with the following noteworthy features: • Strictly as per the New Syllabus of ICAI • Coverage of this book includes: 𝚘 All Past Exam Questions § CA (Final) – July 2021 Exam | New Syllabus | Guidelines Answers 𝚘 Questions from Education Material/Ind AS Bulletins/RTPs & MTPs of ICAI 𝚘 Questions based on Amendments as per Companies (Ind AS) Amendment Rules, 2020 𝚘 Additional questions based on Ind AS 38 𝚘 New additional problems & solutions are given in a separate booklet • [Enabling Students to Acquire Conceptual Base through Variety of Questions] In each chapter, various sections (with Para No. references of the Ind AS) have been kept so that the students understand the types of problems they can confront in the exam • [Layout of each Chapter] is as follows: 𝚘 [Graded Problems] From simple problems to advanced problems, they are arranged in a chronological manner 𝚘 [Logical Flow] Each chapter is further sub-divided into various sections to develop the concepts in a logical flow 𝚘 [Table of Index] Each Chapter has a 'table of index' for quick reference – indicating the no. of questions in each section and para no. of Ind AS Also Available: • [7th Edition] of Taxmann's Students' Guide to Ind ASs • [5th Edition] of Taxmann's Financial Reporting (Set of 2 Vols.) • [4th Edition] of Taxmann's CRACKER cum Exam Guide on Financial Reporting (New Syllabus) • [1st Edition] of Taxmann's CLASS NOTES on Financial Reporting The contents of this book are as follows: • Ind AS-1 | Presentation of Financial Statements • Roadmap for Implementation of Ind AS • Ind AS-34 | Interim Financial Reporting • Ind AS-7 | Statement of Cash Flows • Ind AS-115 | Revenue from Contracts with Customers • Ind AS-8 | Accounting Policies, Changes in Accounting Estimates and Errors • Ind AS-10 | Events after the Reporting Period • Ind AS-113 | Fair Value Measurement • Ind AS-20 | Accounting for Government Grants and Disclosure of Government Assistance • Ind AS-102 | Share-Based Payments • Ind AS-101 | First Time Adoption of Ind AS • Ind AS-2 | Inventories • Ind AS-16 | Property, Plant & Equipment • Ind AS-116 | Leases • Ind AS-23 | Borrowing Costs • Ind AS-36 | Impairment of Assets • Ind AS-38 | Intangible Assets • Ind AS-40 | Investment Property • Ind AS-105 | Non-Currents Assets Held for Sale and Discontinued Operations • Ind AS-41 | Agriculture • Ind AS-19 | Employee Benefit • Ind AS-37 | Provisions, Contingent Liabilities and Contingent Assets • Ind AS-12 | Income Taxes • Ind AS-21 | The Effects of Changes in Foreign Exchange Rates • Ind AS-24 | Related Party Disclosures • Ind AS-33 | Earnings Per Share • Ind AS-108 | Operating Segments • Ind AS-32, 109 and 107 | Financial Instruments – Presentation, Recognition and Measurement and Disclosures • Ind AS-103 | Business Combination and Corporate Restructuring • Ind AS-110 | Consolidated Financial Statements • Ind AS-111 | Joint Agreements • Ind AS-28 | Investments in Associates and Joint Ventures • Ind AS-27 | Separate Financial Statements • Integrated Reporting • Corporate Social Responsibility • Questions based on Amendments as per the Companies (Ind AS) Amendment Rules 2020 • Additional Questions based on Ind AS 38 • COVID Impact on Financial Statements
Kscaa X Taxmann S Nfra Audit Quality Pivotal Resource That Bridges Theoretical Knowledge With Practical Insights Fostering A Deeper Understanding Of India S Auditing Standards
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Author : CA. Mohan R Lavi
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-03-02
Kscaa X Taxmann S Nfra Audit Quality Pivotal Resource That Bridges Theoretical Knowledge With Practical Insights Fostering A Deeper Understanding Of India S Auditing Standards written by CA. Mohan R Lavi 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 2024-03-02 with Education categories.
This book is a comprehensive exploration of auditing standards in India, focusing on the influence of the National Financial Reporting Authority (NFRA) on these standards. It discusses the decisions of the NFRA, providing a deep understanding of the practical application of auditing standards in the Indian context. Aimed at practitioners, academicians, and students, the book offers guidance, fosters informed discussions, and encourages adherence to high-quality auditing standards. The Present Publication is the Latest 2024 Edition, authored by CA. Mohan R Lavi. It is published exclusively by Taxmann for KSCAA. The noteworthy features of the book are as follows: • [Introduction to NFRA] The book opens with a detailed introduction to the NFRA, explaining its inception, objectives, and the significant impact it has had on enhancing the quality and reliability of financial reporting in India • [Detailed Analysis] Through meticulous analysis, the book discusses the decisions made by the NFRA, offering insights into how these rulings influence and shape the auditing standards and practices in India • [Practical Applications] By summarizing NFRA's decisions, the book provides practical insights into the application of auditing standards, aiding auditors, corporations, and students in understanding the nuances of compliance and reporting • [Regulatory Framework] Readers are guided through the regulatory landscape governing auditing in India, gaining a comprehensive understanding of the legal and professional frameworks that dictate auditing practices • [Global Context] The book also touches upon international auditing standards, providing a comparative analysis that highlights the global relevance and alignment of India's auditing practices • [Future Outlook] A forward-looking discussion on the future of auditing and the evolving role of regulatory bodies in ensuring financial integrity and transparency is a key focus toward the end of the book • [Expert Perspectives] Contributions from the author, who is a seasoned professional, enrich the narrative, offering readers a well-rounded perspective on the auditing field The detailed contents of the book are as follows: • About NFRA – An introduction to NFRA's role, objectives, and impact on financial reporting standards in India • NFRA Rules – Detailed examination of the rules and regulations established by NFRA and their implications for auditing practices • Summary of NFRA Orders – In-depth analysis and summaries of significant NFRA decisions affecting the auditing landscape • Financial Quality Review Reports – Insights into the quality review process and reports generated by NFRA, emphasizing their importance in maintaining audit quality • Audit Quality – Exploration of the concept of audit quality, standards, and measures within the Indian context, guided by NFRA's framework • Non-compliance with Accounting Standards – Discussion on the implications of non-compliance with accounting standards as observed in NFRA's orders • Reporting Frauds – Guidelines and discussions on the role of auditors in detecting and reporting frauds, based on NFRA's expectations and rulings • The Future? Speculative exploration of future trends, challenges, and opportunities in auditing standards and practices
Taxmann S Ind As Made Easy Paper 1 Fr Most Updated Amended Self Study Material In Simple Language With 1100 Qna Conceptual Understanding Etc Ca Final Nov 2023 Exam
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Author : Ravi Kanth Miriyala
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-06-16
Taxmann S Ind As Made Easy Paper 1 Fr Most Updated Amended Self Study Material In Simple Language With 1100 Qna Conceptual Understanding Etc Ca Final Nov 2023 Exam written by Ravi Kanth Miriyala 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 2023-06-16 with Education categories.
This book is prepared exclusively for the requirements of the Final Level of Chartered Accountancy Examination. It covers the entire revised syllabus as per ICAI. The objective of this book is to overcome the following difficulties faced by students in understanding the Indian Accounting Standards (Ind AS): • The language used in the Ind AS • Interlinking the standards • Lack of explanation with the help of illustrations This book will be helpful for students of CA-Final, CMA-Final, M.Com. Examinations and other specialized courses. The Present Publication is the 12th Edition for CA-Final | Nov. 2023 exam. This book is authored by CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala, with the following noteworthy features: • As per the revised syllabus announced by ICAI • [Self-preparatory Book] The book has been written in a classroom-style-teaching methodology so that the average student can understand & master the subject without assistance • [Most Amended & Updated] This book is amended with substantial changes in Financial Instruments & relevant amendments in Ind AS, which includes Ind AS 115 & Ind AS 116 • [Conceptual Understanding with 1500+ Examples] is given for various standards. • [Summary of the Standards with Diagrams] is presented at the end of each respective standard • [Major Differences between Ind AS v. IFRS] are well explained in simple language • [1100+ Questions & Answers] are given in this book • [Previous Exam Question] including: o Solved Paper | May 2023 (Suggested Answers) o RTPs & MTPs of ICAI • [Student-Oriented Book] The authors have developed this book keeping in mind the following factors: o Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations o Shaped by the authors' 10+ years of experience teaching the subject matter at different levels o Reactions and responses of students have also been incorporated at different places in the book The detailed contents of this book are as follows: • Chapter A – Introduction • Chapter B – Conceptual Framework for Financial Reporting under Ind AS • Chapter C – Important Basics of Ind AS • Ind AS 1 – Presentation of Financial Statements • Ind AS 2 – Inventories • Ind AS 7 – Statement of Cash Flow • Ind AS 8 – Accounting Policies, Change in Accounting Estimate and Errors • Ind AS 10 – Events after the Reporting Period • Ind AS 12 – Income Taxes • Ind AS 16 – Property, Plant and Equipment (PPE) • Ind AS 19 – Employee Benefits • Ind AS 20 – Accounting for Government Grants • Ind AS 21 – The Effect of Changes in Foreign Exchange Rates • Ind AS 23 – Borrowing Costs • Ind AS 24 – Related Party Disclosures • Ind AS 27 – Separate Financial Statements • Ind AS 33 – Earnings Per Share • Ind AS 34 – Interim Financial Reporting • Ind AS 36 – Impairment of Assets • Ind AS 37 – Provisions, Contingent Liabilities and Contingent Assets • Ind AS 38 – Intangible Assets • Ind AS 40 – Investment Property • Ind AS 41 – Agriculture • Ind AS 101 – First-time Adoption of Indian Accounting Standards • Ind AS 105 – Non-current Assets Held for Sale and Discontinued Operations • Ind AS 108 – Operating Segments • Ind AS 109, 32 & 107 – Financial Instruments • Ind AS 113 – Fair Value Measurement • Ind AS 115 – Revenue from Contracts with Customers • Ind AS 116 – Leases • Differences between Ind AS and IFRS, i.e., Carve-outs & Carve-in