Consolidation under Ind AS - IFRS Converged Standards Book Information:

k: Publishing consolidated financial statements was not compulsory for Indian companies till last year. The Companies Act 2013 (Act) mandates preparation of consolidated Financial Statements for all the companies having subsidiaries. The Act also establishes the principle that financial statements shall comply with Accounting Standards. From April 1, 2016 Indian Corporate will be required to implement IFRS (International Financial Reporting Standards) converged Accounting Standards (known as Ind-AS) in phased manner. These new standards bring in subjectivity and complexities posing challenge for preparers, auditors and users of financial statements. This book contains guidance on preparing consolidated financial statements under Ind-AS regime. With practical illustrations it demonstrates how these principles will be applied. With Model Ind-AS accounting policies and illustrative disclosures for few sectors, this book is quite useful for Target Audience. Target Audience: Shareholder, who need to know true and fair picture of financial results of the corporate where he has invested. Director, who is responsible to sign off the financial statements and take all the responsibility along with other board members. CFO and his team, who is responsible for preparation of financial statements. They need support in capturing essence of the regulations, standards and present picture of performance, financial position and change in financial position to the management. Auditor, who is responsible for giving opinion on financial statements need support in understanding various provisions of the Accounting Standards, Company Law and Auditing Standards. Independent Director, who is responsible for approving the financial statements of an entity and need support in understanding the nuances of the legislation.

• Book Type/Genre :

The Genre may be either fiction or non-fiction

• Book Binding :

Paperback

• Language :

English

• Number of Pages :

Page count varies on each edition/reprint

• ISBN - 10 :

• Consolidation under Ind AS - IFRS Converged Standards Published On :

2016

• Resource:

This book is recommended for Students, Teachers, Graduates, Professionals, and all bibliophiles

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