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............................................................................................................................DescriptionThe book is not meant to be a treatise on IFRS which probably explains the word compilation in the title. The book has been divided into eleven chapters. Chapter 2 gives an overview of IFRS and also summarises all IASs and IFRS. Chapter 3 elaborates on the significant differences between Indian GAAP and IFRS while Chapter 4 deals with differences between IFRS and US GAAP. Chapter 5 explains the draft IFRS for SMEs. Chapter 6 gives extracts from published accounts of leading international companies who have adopted IFRS. Chapter 7 gives summaries of statements of the International Financial Reporting Interpretation Committee and SIC. Chapters 8 to 10 deal with PCAOB — Accounting Standards and SOX. Chapter 11 throws light on the progress made in the convergence of IFRS in the international sphere.............................................................................................................................ContentsChapter 1. IntroductionChapter 2. Summaries of IAS and IFRSChapter 3. Singnificant Differences between Indian GAAP and IFRSChapter 4. Differences between IFRS and Us GAAPChapter 5. IFRS for SMEsChapter 6. Extracts from Published Accounts of Leading CompaniesChapter 7. Summaries of IFRIC & SICChapter 8. Public Company Accounting Oversight Board Auditing StandardsChapter 9. PCAOB and AuditorsChapter 10. Sarbanes – Oxley Act, 2002Chapter 11. Convergence of Accounting Standards – Norwalk Agreement............................................................................................................................Author DetailsMohan R. Lavi qualified as a Chartered Accountant in 1989. He has over 18 years of experience in industry and was til! recently Director-Finance with JDA Software India Pvt Ltd at Hyderabad. He now runs a consultancy called Arthagyan which specializes in IFRS and Service Tax. He is the author of books on Service Tax, Minimum Alternate Tax and Securities Transaction Tax published by Bharat Law House. He is a regular contributor of articles on subjects of topical interest to The Hindu Business Line and Service tax journals. He has spoken at various fora in India on Accounting Standards, IFRS, Sarbanes Oxley and Service tax and has also handled training sessions for corporates.............................................................................................................................
