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.........................................................................................................................Book Description• Contains contemporary and emerging topics. Contemporary topics comprise of ‘Auditor Report’ & ‘Disclosures under Accounting Standards’. Emerging topics comprise to introduction to IFRS & XBRL • Covers 25 industry segments• Illustrations handpicked from over 300 listed Companies.• Over 80 specimen Qualified/Modified Auditor’s Report. Qualified / Modified Auditor’s Report cross referenced with notes• Salient Point on matters to be reported under CARO with illustrative reporting formats.• Complete text of SA 700 (AAS 28) ‘The Auditor’s Report on Financial Statements’• Over 150 illustrative disclosures on accounting standards• Free CD containing Indian GAAP financial statements of about 300 Companies• Liberal use of charts and diagrams to give a bird’s eye view. Designed on the current requirements in India for easy understanding. Written in an interactivemanner to facilities self-learning.• Contains a user friendly Disclosures Checklist on Accounting standards .........................................................................................................................ContentsDivision IReferencer on Companies Auditor’s ReportChapter 1 Auditors ReportChapter 2 Modified ReportChapter 3 Illustrative Modified/Qualified ReportsChapter 4 Companies (Auditor’s Report) Order, 2003Division IIReferencer on Accounting StandardsChapter 1 AS 1 – Disclosure of Accounting PoliciesChapter 2 As 2 – Valuation of InventoriesChapter 3 As 3- Cash Flow StatementChapter 4 As 4- Contingencies and Events Occurring after the Balance Sheet DateChapter 5 As 5 – Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting PoliciesChapter 6 As 6- Depreciation AccountingChapter 7 As 7- Construction ContractsChapter 8 As 8- Accounting for Research and DevelopmentChapter 9 As 9- Revenue RecognitionChapter 10 As 10 – Accounting for Fixed AssetsChapter 11 As 11 – The Effect of Changes in Foreign Exchange RatesChapter 12 As 12- Accounting for Government GrantsChapter 13 As 13- Accounting for InvestmentsChapter 14 As 14- Accounting for AmalgamationsChapter 15 As 15- Employee BenefitsChapter 16 As 16- Borrowing CostsChapter 17 As 17- Segment ReportingChapter 18 As 18- Related Party DisclosuresChapter 19 As 19- LeasesChapter 20 As 20- Earnings Per ShareChapter 21 As 21- Consolidated Financial StatementsChapter 22 As 22- Accounting for Taxes on IncomeChapter 23 As 23- Accounting for Investments in Associates in Consolidated Financial Statements Chapter 24 As 24- Discontinuing OperationsChapter 25 As 25 – Interim Financial ReportingChapter 26 As 26 – Intangible AssetsChapter 27 As 27- Financial Reporting of Interests in Joint VenturesChapter 28 As 28 – Impairment of AssetsChapter 29 As 29 – Provisions, Contingent Liabilities & Contingent AssetsChapter 30 As 30, 31, 31 – Financial InstrumentsDivision IIIDisclosures ChecklistChapter I Accounting Standards Disclosures ChecklistDivision IVEmerging Concepts in Financial ReportingChapter I IFRS : The Indian ContextAnnexure 1 Press Release [Press Release 2/2010 [No. 1/1/2009-IFRS], dated 22-1-2010]Annexure 2 Press Release [Press Release 3/2010 [No. 1/1/2009-IFRS], dated 13-3-2010Annexure 3 Consolidated Statement on Clarifications on the Roadmaps for Application of Converged Indian Accounting Standards by CompaniesChapter 2 An Introduction to XBRL.........................................................................................................................Author DetailsDr. Sanjeev Singhal did his graduation from Shri Ram College of Commerce & post graduation from Delhi School of Economics. A gold medalist 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 an IFRS organized for ONGC, HPCL, Indian Oil, Gail, C&AG, PNB, Sail, Mother Diary, PTC, MDI, FMS (Delhi) NIRC of ICAI, ICSI & ICWAI. He has published 6 books and over 40 articles on IFRS, accounting standards, corporate laws and taxation. He possesses rich experience in the field of auditing, taxation and education. He has recently done his PhD form FMS (Delhi) in international Finance. He has also co-authored two books on IFRS : “Practical Guide to IFRS” covering 25 industry segments from over 15 countries and “Quick Reference Guide to IFRS” containing a crisp summary of IFRS. He is the technical coordinator for ICAI for its IFRS course in Delhi. He is also a co-opted member on the Accounting Standards Board. He has been nominated as an advisor to NIRC of ICAI for its technical papers study group on IFRS. His past employment includes SIDBI, Fortis, Max and Cyber Media. Presently, he is working as Executive Vice President-Finance at Religare Enterprise Ltd. CA. Krishan Kant Tulshan, a gold medalist 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, PNB, SAIL, C&AG and NIRC of ICAI. He possesses rich experience in the field of finance and taxation. He has recently co-authored two books on IFRS : “Practical Guide to IFRS” covering 25 industry segments from over 15 countries and “Quick Reference Guide to IFRS” containing a crisp summary of IFRS. He has been nominated as an advisor to NIRC of ICAI for its technical papers study group on IFRS.........................................................................................................................
