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Book Description
• Latest updates to Existing Accounting Standards (AS 1 to AS 32)
• Non-converged AS applicable to Small and Medium Entities (SME) fully covered.
• Brief commentary on each AS (AS 1 to AS 32)
• Recent disclosure requirements
• Practical examples in each chapter - how to use Indian Standards
• Special Chapter on, How to migrate from existing Standards to Ind - ASs/IFRS
• Difference between converged Ind - As and IFRS
• Special chapter on Planning for Implementation of Coverged Ind-ASs (IFRS)
• Written in simple Language, in a question and answer format
• Guidance on recent controversial issues
• Detailed Questions and Answers on Financial Instruments
• Detailed discussion on Hedge Accounting and Derivatives
• Standard-wise difference between Existing Indian (AS) and (IFRS)
• Solutions and alternative approaches on complex practical issues
• The Standards relating to financial instruments, namely, AS-30, AS-31 and AS-32 have been
explained with examples and case studies in an easy manner.
• Latest improvements to Indian Accounting Standards
• Each Chapter contains a lot of practical examples, questions and answers
• Practical case studies
• New amendments and pronouncements
• Recently issued Interpretations on various Standards.
• Handy reference for practitioners
• Solutions of accounting problems with help of Indian Standards
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Contents
1. Disclosure of Accounting Policies (AS 1)
2. Inventories (AS 2)
3. Cash Flow Statements (AS 3)
4. Contingencies and Events Occurring After the Balance Sheet Date (AS 3)
5. Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies (AS 5)
6. Depreciation Accounting (AS 6)
7. Construction Contracts (AS 7)
8. Revenue (AS 9)
9. Accounting for Fixed Assets (AS 10)
10. The Effects of Changes in Foreign Exchange Rates (AS 11)
11. Accounting for Government Grants and Disclosure of Government Assistance (AS 12)
12. Accounting for Investments (AS) 13
13. Accounting for Amalgamations (AS) 14
14. Employee Benefits (AS 15)
15. Borrowing Costs (AS 16)
16. Segment Reporting (AS 17)
17. Related - Party Disclosures (AS 18)
18. Leases (AS 19)
19. Earnings Per Share (AS 20)
20. Consolidated Financial Statements (AS 21)
21. Accounting for Taxes on Income (AS 22)
22. Accounting for Investments in Associates in Consolidated Financial Statements (AS 32)
23. Discontinuing Operations (AS 24)
24. Interim Financial Reporting (AS) 25
25. Intangible Assets (AS 26)
26. Financial Reporting of Interests in Joint Ventures (AS 27)
27. Impairment of Assets (AS 28)
28. Provisions, Contingent Liabilities and Contingent Assets (AS 29)
29. Financial Instruments : Recognition and Measurement (AS 30)
30. Derivative
31. Embedded Derivatives
32. Financial Instruments : Hedge Accounting (AS 30)
33. Financial Instruments : Presentation (AS 31)
34. Financial Instruments : Disclosures (As 32)
35. Applicability of IFRS and Indian Accounting Standards
36. Difference between converged Indian Accounting Standards (Ind-ASs) and IFRS/IAS
37. Notification of Accounting Standards by the Central Government
under the Companies Act, 1956
38. Accounting Standards and their convergence with International Financial Reporting Standards
39. Planning for Implementation of IFRS
40. How to Migrate form Existing standards to Ind-ASs (IFRS) in India (Ind - AS 101 and IFRS 1)
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