Email Address
Password
Forgot Password?
............................................................................................................................Description• Latest and concise summary of IFRS• Unique URL approach to IFRS implementation• Follows practical approach to help users in First time adoption and subsequent implementation of IFRS• Covers 25 industry segments• More than 3,000 Illustrations handpicked from over 110 companies• Very useful for doing outsourcing assignment in IFRS• 2 free CDs containing IFRS financial Statements of about 500 companies• Designed on the lines of current requirements in India for easy understanding• Written in an interactive manner to facilitate self learning............................................................................................................................ContentsChapter 1 - Introduction to IFRSChapter 2 - Overview of IFRS/IASChapter 3 - First Time Adoption of IFRSChapter 4 - Presentation of Financial StatementsChapter 5 - Significant Accounting Policies Unit 1 - Basis of Preparation/Adoption of new IFRS/IFRS not effective so far/Changes in Accounting Policies Unit 2 - Statement of Compliance with IFRS Unit 3 - General Information Unit 4 - Basis of Consolidation Unit 5 - Property, Plant & Equipment, Depreciation & Amortisation Unit 6 - Intangible assets — Goodwill Unit 7 - Intangible Assets — Other than goodwill Unit 8 - Business Combinations (including investments in subsidiaries, associates and joint ventures) Unit 9 - Investment Properties Unit 10 - Other Investments Unit 11 - Inventories Unit 12 - Trade & Other Receivables Unit 13 - Cash and Cash Equivalents Unit 14 - Provisions Unit 15 - Equity (including share capital and reserves and surplus Unit 16 - Government Grants Unit 17 - Loan Funds Unit 18 - Trade & Other Payables Unit 19 - Revenue Recognition Unit 20 - Other Income Unit 21 - Share Based Payments/Stock Options Unit 22 - Employee benefits Unit 23 - Leases Unit 24 - Exceptional Items Unit 25 - Impairment of Assets Unit 26 - Borrowing Costs Unit 27 - Foreign Currency Translations Unit 28 - Taxation Unit 29 - Dividends — Final & Interim Unit 30 - Financial Instruments Unit 31 - Segment Reporting Unit 32 - Earning Per Share (EPS) Unit 33 - Non-Current Assets Available for Sale & Discontinued OperationsChapter 6 - Critical Judgements and EstimatesChapter 7 - Notes/Schedules to Balance SheetPractical Disclosures in Financial Statements1. Tangible Fixed Assets2. Intangible Fixed Assets3. Investments4. Current Assets5. Loans and advances6. Shareholders Funds (Equity)7. Minority interest8. Loan funds9. Other long-term and non-current liabilities10. Current Liabilities11. Provisions12. Deferred Tax Assets/Liabilities13. Contingent liabilities/Off balance sheet itemsChapter 8 - Notes/Schedules to Profit and Loss Account1. Revenue2. Other operating income3. Other income4. Operating Expenses5. Personnel Cost6. General and Administration Expenses7. Selling and Marketing Expenses8. Restructuring Costs9. Auditors' Remuneration10. Foreign Exchange Transactions11. Research and Development Expenses12. Finance Cost13. Exceptional Items14. Depreciation, amortization and impairment15. Expenses by nature16. Operating profit or loss17. Tax Expense18. DividendsChapter 9 - Notes to Cash Flow StatementChapter 10 - Notes to the accounts — Other significant disclosures1. Segment Reporting2. Earnings per share3. Related party disclosures4. Non-current assets held for sale and discontinued operation;5. Events after the reporting periodChapter 11 - Financial InstrumentsChapter 12 - Interim Financial ReportingChapter 13 - Auditors' Report under IFRS Indian GAAP - Unqualified Report Indian GAAP - Qualified Report Auditors Reports under IFRSChapter 14 - Complete set of Financial Statements under IFRS and Indian GAAP Satyam Computer Services Limited............................................................................................................................Author DetailsDr. 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 articleship from A.F. Ferguson & Co., New Delhi. He has conducted MDPs for Corporate Executives, addressed several seminars on Accounting Standards, IPSAS and IFRS organized for ONGC, HPCL, Indian Oil, GAIL, C & AG, NIRC of ICAI, ICSI & ICWAI. He has published 6 books and over 40 articles on accounting standards, corporate laws and taxation. He possesses rich experience in the field of auditing, taxation and education. He has recently done his PhD from FMS (Delhi) in International Finance. Presently, he is working as Associate Vice President-Finance at Cyber Media India Ltd.CA.Krishan Kant Tulshan, a gold medallist from DPS Mathura Road, is a first class commerce graduate from University of Delhi. He is a merit position holder in both the intermediate as well as final examinations of ICAI. A fellow member of ICAI, he is currently working as an Executive Director and CFO of Cyber Media Group of Companies. He has addressed several seminars on Accounting Standards, IPSAS and IFRS organized for ONGC, HPCL, Indian Oil, GAIL, C & AG and NIRC of ICAI. He possesses rich experience in the field of finance and taxation.............................................................................................................................