Ind As Simplified Book Information:

k This book is an attempt to make the understanding of the Ind AS simple through lucid explanations and illustrations for each concept. The book contains industry-wise impact study, easy and quick Referencer of standards, standard-wise list of exemptions and exceptions, comparison with accounting Standards (as) and income computation and Disclosure standards (I CDS), and many more. This book also contains a significant number of practical issues. The views of Ind AS transition facilitation group (ITFG) of ICAI and educational materials issued by Isai have also been duly considered while analysing the concepts and are accordingly presented in the book. Author believes this book will simplify the standards for the readers and also help them in implementing Ind AS. This book helps understand: what are Ind AS; how to transition to Ind AS from Indian GAAP; how Ind AS affects the key components of financial statements; how accounting information is to be disclosed in the financial statements; and much more. The book presents the fundamental accounting concepts of Ind AS, explains the concepts like other comprehensive income, deferred taxes, financial instruments, business combinations, etc. In lucid language, and also presents the latest Ind AS, e.Br>g Ind AS 115 revenue from contracts with customers, Ind AS 116 leases and others. Ind AS 116 leases has been notified by the MCA on 30 March 2019 and is effective from 01 April 2019. Hence, companies will have to make a Disclosure of the expected impacts of the standard on the financial statements as per Ind AS 8 Accounting policies, changes in accounting estimates and errors. Hence, for the benefit of readers, author has included The standard in this book. The book also contains more than 500 MCQs for the students of chartered Accountancy and professionals appearing for certification courses on Ind AS. Key features of the book more than 500 MCQs for students (CA Final and certification courses on Ind AS) lucid commentary with conceptual explanations & examples includes commentary on Ind AS 115 and Ind AS 116 standard-wise carve-outs between if Rs and Ind AS fans on MCA notifications for road map/ applicability of Ind AS practical issues on Ind AS including analysis of ITC bulletins and educational material impact of Ind AS on different sectors minimum alternate tax impact on Ind AS adjustments including illustrative financial statements based on Ind AS including latest updates on schedule III of the Companies Act, 2013.

• 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 Simplified 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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