IND as Practices Demystified Book Information:

empts to provide insights on how notable Phase I companies and early adopters of Ind AS have transition to Ind AS. To simplify the matters the book is structured in three parts, mentioned as below: part I- The book starts with part I (Ind AS summaries) covering Ind AS summaries that provide snapshots of key aspects of all Ind AS standards in an easy to understand, concise and simplified manner. It includes Ind AS 115 & 116. Part II- this part deals with key practical issues arising under Ind AS along with, perhaps, more importantly, the real-life instances of the issue amongst leading Indian and international companies. The endeavour is to explain complex requirements, including financial instruments and business combinations, in a lucid manner with simple examples and journal entries, followed by extracts from financial statements/ results of companies demonstrating their experiences on dealing with the issue, along with authors view. Ind AS contains extensive presentation and Disclosure requirements. Part II includes a separate br>Chapter dedicated to Ind AS presentation and Disclosure requirements along with extracts from real-life Ind AS financial statements/results of leading Indian companies as also from IFRS financial statements of major international companies. Part III (appendices) includes a case study of a hypothetical company, which provides the transition journal entries and the illustrative first Ind AS financial statements for FY 2016-17 and subsequent financial statements for FY 2017-18. In October 2018, The MCA issued division III to schedule III that is applicable to Ind AS compliant NBFCs. This notification is included in part III. Part III also includes pertinent circulars, notifications, schedules and other key pronouncements related to Ind AS from various regulators (updates covered till March 2019). This book is intended to help the Companies to identify Ind AS requirements that are relevant to then and evaluate various accounting policy choice available under Ind AS. For those in the process of preparing their annual Ind AS financial statements, the Disclosure related issues would be useful to benchmark with the Ind AS/IFRS disclosures of major companies. Key features: Ind AS & IFRS experiences and analysis based on financials of the Companies simplified & concise summaries of key Ind AS standards (including Ind AS 115 &116) complex Ind AS accounting explained with simple examples and journal entries separate chapters on MAT implications and Ind AS impact for NBFCs key differences between Ind AS, as and GST practical insights along with real-life implementation experiences of Ind AS companies Ind AS presentation/ Disclosure requirements, benchmarking with Indian & international best practices covers analysis of all latest issues dealt with by ICAI & ITFG bulletins and latest notifications exhaustive case-study with journal entries & illustrative financial statements.

• Book Type/Genre :

Higher Education Textbooks

• Book Binding :

Paperback

• Language :

English

• Number of Pages :

Page count varies on each edition/reprint

• ISBN - 10 :

• IND as Practices Demystified Published On :

2019

• Resource:

Textbooks & Study Guides, Higher Education Textbooks Book is recommended for Students, Teachers, Graduates, Professionals, and all bibliophiles

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