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......................................................................................................................... Book Description • Contains a practical guide to selection, presentation and disclosure of accounting policies in the Indian context • Incorporates over 1000 illustrative accounting policies • Covers 25 sectors selected from Nifty 500 Companies • Contains a bird's eye view and summary of accounting standards for ready reference • 2 CDs containing latest annual reports of about 450 Companies • Gives over 50 instances of commonly made mistakes in disclosures of accounting policies along with the recommendations ......................................................................................................................... Contents Division I Accounting Standards Based Accounting policies Chapter 1 An Introduction to Accounting Policies Chapter 2 Fixed Assets and Intangibles Assets Chapter 3 Investments Chapter 4 Inventory Chapter 5 Events after the Balance Sheet Date Chapter 6 Prior Period Items, Extraordinary Item & Changes in Accounting Policies Chapter 7 Construction Contracts Chapter 8 Revenue Chapter 9 The Effect of Changes in Foreign Exchange Rates Chapter 10 Government Grants Chapter 11 Employee Benefits Chapter 12 Borrowing Costs Chapter 13 Leases Chapter 14 Earning Per Share Chapter 15 Consolidated Financial Statements Chapter 16 Accounting for Taxes on Income Chapter 17 Impairment of Assets Chapter 18 Provisions, Contingent Liabilities & Contingent Assets Chapter 19 Financial Instruments Division II Guidance on Accounting Standards on Disclosures Chapter 20 Cash Flow Statement Chapter 21 Segment Reporting Chapter 22 Related Party Disclosures Chapter 23 Discontinuing Operations Chapter 24 Interim Financial Reporting Chapter 25 Accounting for Amalgamations Division III Accounting Policies for specialised sectors/ Accounting Policies based on guidance notes Chapter 26 Policies Specific to Banking Industry and NBFCs Chapter 27 Employee Stock Options Plans Division IV Other Occasionally Disclosed Accounting Policies Chapter 28 Miscellaneous Accounting Policies ......................................................................................................................... Author Details Dr. Sanjeev Singhal did his graduation from Shri Ram College of Commerce & post graduation from Delhi School of Economics. A gold medallist at the graduation level in the Delhi University, he was also awarded Prof. A. B. Ghosh prize at the post graduation level for being the topper in Economics Group Papers. A fellow of ICAI, he did his article ship from A.F. Ferguson & Co., New Delhi. He has conducted MDPs for Corporate Executives, addressed hundreds of national & international seminars on Accounting Standards, IPSAS and IFRS organized for ONGC, HPCL, Indian Oil, GAIL, NHPC, C&AG, SAIL, PNB, Mother Diary, Alchemist Sakata, NRC of ICAI, ICSI, ICWAI & ICAN. etc. .........................................................................................................................
