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Book Description
It gives me immense pleasure to present before the readers the first edition of the book "Interim Financial Reporting AS, Ind-AS and IFRS (with Practical Disclosures)." This book would serve as a ready referencer for CA, CS, CWA and others concerned directly or indirectly, with Interim Financial Reports.
The present book is equipped with the following features:
1. Detailed applicatioin guidance for Interim Financial Reports under AS, Ind-AS and IFRS;
2. Specimen practical disclosures extracts of Interim Financial Reports of various Corporates;
3. Requirements under Clause 41 of Listing Agreement;
4. ICAI Guidance for Review under SRE 2400 and SRE 2410;
5. Comparison between AS and IFRS
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Contents
Chapter 1. AS 25: Interim Financial Reporting
Chapter 2. Practical Disclosures under AS 25
Chapter 3. IAS 34 Interim Financial Reporting
Chapter 4. Interim Financial Reports under IND AS
Chapter 5. Practical Disclosures under IAS 34
Chapter 6. Listing Agreement
Chapter 7. Engagements and Quality Control Standards for Interim Financial Reports
Chapter 8. Differences between Indian Accounting Standards and International Financial Reporting
tandards
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Author Details
Kamal Garg is fellow member of the Institute of Chartered Accountants of India. He is first class graduate from Deen Dayal Upadhyaya College, University of Delhi. His areas of interest include accounting and auditing. He has contributed articles for Students’ Newsletter of ICAI and other professional journals. He has participated at Seminars as a speaker and is an eminent faculty on auditing. He has addressed innumerable workshops on Accounting Standards and IFRS across India including almost al the metros. He is also a guest speaker at Pristene’s Knowledge Group (PKG), Mumbai. He has to his credit several books for the professionals and students which are widely acclaimed.
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