Contents: Framework For The Preparation And Presentation Of Financial Statements: 1. Presentation Of Financial Statements (Ind As 1). 2. Income Taxes (Ind As 12). 3. Statement Of Cash Flows (Ind As 7). 4. Events After The Reporting Period (Ind As 10). 5. Inventories (Ind As 2). 6. Revenue (Ind As 18). 7. Property, Plant And Equipment (Ind As 16). 8. Intangible Assets (Ind As 38). 9. Impairment Of Assets (Ind As 36). 10. Borrowing Costs (Ind As 23). 11. Leases (Ind As 17). 12.Investment Property (Ind As 40). 13. Construction Contracts (Ind As 11). 14. Provisions, Contingent Liabilities And Contingent Assets (Ind As 37). 15. Non-Current Assets Held For Sale And Discontinued Operations (Ind As 105). 16. Accounting For Government Grants And Disclosure Of Government Assistance (Ind As 20). 17. Accounting Policies, Changes In Accounting Estimates And Errors (Ind As 8). 18. Agriculture (Ind As 41). 19. Exploration For And Evaluation Of Mineral Resources (Ind As 106). 20. The Effects Of Changes In Foreign Exchange Rates (Ind As 21). 21. Financial Reporting In Hyperinflationary Economies (Ind As 29). 22. Interests In Joint Ventures (Ind As 31). 23. Investments In Associates (Ind As 28). 24. Business Combinations (Ind As 103). 25. Consolidated And Separate Financial Statements (Ind As 27). 26. Related Party Disclosures (Ind As 24). 27. Operating Segments (Ind As 108). 28. Interim Financial Reporting (Ind As 34). 29. Earnings Per Share (Ind As 33). 30. Share-Based Payment (Ind As 102). 31. Employee Benefits (Ind As 19). 32. First-Time Adoption Of Indian Accounting Standards (Ind As 101).
A Comprehensive and Illustrated Guide to Indian Accounting Standards and IFRSs: Incorporating more than 1100 illustrative examples to co-relate theory and practice. Comprehensively covering every aspect of each Indian Accounting Standards. A thoroughly researched book, which has culminated after rigorous full time research over a period of 6 years.
About the Author: Amitabha Mukherjee has been teaching Accounting and Finance for the last 30 years. He has been the faculty at premier institutions of the country. Texts co-authored by him on financial and corporate accounting, have been recommended by organisations, academic as well as professional, throughout the country and abroad. Numerous management and accounting journals have published his articles over the years. He is into IFRS research since 2006 and has been responsible for developing the entire Training Module on Microsoft Excel. He is also the founder of TRAILBLAZER – an Ind ASs training and solution provider. He has conducted seminars and workshops, attended by industry as well as academia.