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............................................................................................................................. Description Ninth Edition of this practical commentary covers Illustrative discussion on revised Schedule VI and all notified accounting standards. It also covers presentation of corporate governance report and quarterly financial information as per listing agreement, and IFRS convergence. Highlights of new topics covered in the eighth edition: Volume 1 • Revised Schedule VI • Current and non-current classification • Cash and cash equivalents • Presentation of discontinuing operations • Illustrative Discussions of Notificed AS 1-AS 7 & & AS 9-AS 29 • Consolidation of foreign subsidiaris • Consolidation of cash flow statement • Comparative IFRS requirements for critical accounting issues • Disclosure requirements as per Notified Accounting standards • Illustrative accounting policies and disclosures ............................................................................................................................. Contents CHAPTER 1. Financial Reporting Framework CHAPTER 2. Global Convergence of Financial Reporting Standards CHAPTER 3. ACcounting Standards in India : An Overview CHAPTER 4. Profit and Loss Statement CHAPTER 5. Presentation of Balance CHAPTER 6. Current Non-Current Classification CHAPTER 7. Statement of Cash Flows CHAPTER 8. Earnings per share CHAPTER 9. Interim Financial Reporting CHAPTER 10. Segment Reporting CHAPTER 11. Discontinuing Operations CHAPTER 12.Consolidated Financial Statements CHAPTER 13. Accounting for investments in Associates in the Consolidated Financial Statements CHAPTER 14. Investments in Joint Ventures CHAPTER 15. Foreign Operations CHAPTER 16. Consolidated Statement of Cash Flows CHAPTER 17. Corporate Governance Report CHAPTER 18. Disclosure of ccounting Policies CHAPTER 19. Net Profit or Loss for the period, prior period items and changes in accounting policies CHAPTER 20. Events after the Balance Sheet date CHAPTER 21. Related party Disclosures CHAPTER 22. Revenue Recognition CHAPTER 23. Construction Contracts CHAPTER 24. Valuation of Inventories CHAPTER 25. Employee Benefits CHAPTER 26. Borrowing costs CHAPTER 27. Contingencies and Provisioning CHAPTER 28. Accounting for Taxes on Income CHAPTER 29. Accounting for Fixed Assets CHAPTER 30. Depreciation Policy CHAPTER 31. Intangible Assets CHAPTER 32. Leases CHAPTER 33. Accounting for Government grants CHAPTER 34. Impairment of Assets CHAPTER 35. Foreign Currency Translation CHAPTER 36. Accounting for Investments CHAPTER 37. Accouting for Amagalmations APPENDIX I – Relevant Schedules to the Companies Act, APPENDIX II – Salient Features of the Revised Schedule VI APPENDIX III – Disclosures Under Indian Accounting Standards: A Checklist APPENDIX IV – IFRSs Compliant Structure of Company Financial Staements : Review of the Revised Schedule VI tol the Companies Act SUBJECT INDEX ............................................................................................................................. Author Details T.P. Ghosh M.Com., Ph.D., FCA, FICWA Director of Studies Institute of Chartered Accountants of India .............................................................................................................................
