Treatise on Ind AS: : CA (Dr.) Alok K. Garg: Bloomsbury India

Treatise on Ind AS

Description

About the Book
“Treatise on Ind AS” provides a deep dive into Indian Accounting Standards (Ind AS). The book comes to the rescue of those looking for conceptual clarity, application guidance, practical reference to listed companies, comparison of new set of standards with old and global set of standards. It is a one stop shop for all Ind AS related guidance.
Key Features
- Comprehensive commentary on Ind AS with Conceptual Explanations, Case studies and Examples.
- References to published disclosures of Listed Companies on major concepts of Ind AS.
- More than 1,000 MCQs with detailed analysis covering all Ind AS.
- FAQs on Overview and Applicability/ Roadmap for implementation of Ind AS .
- Lucid commentary on complex topics such as Leases, Revenue, Financial Instruments, Business Combination, Consolidation, Share-Based Payment etc. with practical examples and case studies.
- Practical issues on Ind AS including analysis of ITFG bulletins and Education Material.
- Detailed comparison of Ind AS, Indian GAAP, IFRS and ICDS.
- Updated with the Companies (Ind AS) Amendment Rules, 2021.

DIVISION I IND AS OVERVIEW AND SCHEDULE III
Chapter 1 Ind AS overview and format of Ind AS Financial Statements
DIVISION II IND AS RELATED TO PRESENTATION AND DISCLOSURES
Chapter 2 Ind AS 1 – Presentation of Financial Statements
Chapter 3 Ind AS 8 – Accounting Policies, Changes in Accounting Estimates and Errors
Chapter 4 Ind AS 10 – Events after the Reporting Period
Chapter 5 Ind AS 24 – Related Party Disclosures
Chapter 6 Ind AS 29 – Financial Reporting in Hyperinflationary Economies
Chapter 7 Ind AS 33 – Earnings per Share
Chapter 8 Ind AS 34 – Interim Financial Reporting
Chapter 9 Ind AS 108 – Operating Segments
DIVISION III IND AS RELATED TO CASH FLOWS
Chapter 10 Ind AS 7 – Statement of Cash Flows
DIVISION IV IND AS RELATED TO BALANCE SHEET
Chapter 11 Ind AS 2 – Inventories
Chapter 12 Ind AS 12 – Income Taxes
Chapter 13 Ind AS 16 – Property, Plant and Equipment
Chapter 14 Ind AS 36 – Impairment of Assets
Chapter 15 Ind AS 37 – Provisions, Contingent Liabilities and Contingent Assets
Chapter 16 Ind AS 38 – Intangible Assets
Chapter 17 Ind AS 40 – Investment Property
Chapter 18 Ind AS 105 – Non-Current Assets held for Sale and Discontinued Operations
Chapter 19 Ind AS 116 – Leases
DIVISION V IND AS RELATED TO PROFIT AND LOSS
Chapter 20 Ind AS 19 – Employee Benefits
Chapter 21 Ind AS 20 – Accounting for Government Grants and disclosure of Government Assistance
Chapter 22 Ind AS 21 – The Effects of changes in Foreign Exchange Rates
Chapter 23 Ind AS 23 – Borrowing Costs
Chapter 24 Ind AS 102 – Share-based Payment
Chapter 25 Ind AS 115 – Revenue from Contracts with Customers
DIVISION VI IND AS RELATED TO FINANCIAL INSTRUMENTS & FAIR VALUE MEASUREMENT
Chapter 26 Ind AS 32 – Financial Instruments: Presentation
Chapter 27 Ind AS 107 – Financial Instruments: Disclosures
Chapter 28 Ind AS 109 – Financial Instruments.
Chapter 29 Ind AS 113 – Fair Value Measurement
DIVISION VII IND AS RELATED TO GROUP REPORTING AND ACQUISITION
Chapter 30 Ind AS 27 – Separate Financial Statements
Chapter 31 Ind AS 28 – Investments in Associates and Joint Ventures
Chapter 32 Ind AS 103 – Business Combinations
Chapter 33 Ind AS 110 – Consolidated Financial Statements
Chapter 34 Ind AS 111 – Joint Arrangements
Chapter 35 Ind AS 112 – Disclosure of Interests in Other Entities
DIVISION VIII INDUSTRY SPECIFIC IND AS
Chapter 36 Ind AS 41 - Agriculture
Chapter 37 Ind AS 104 – Insurance Contracts
Chapter 38 Ind AS 106 – Exploration for and Evaluation of Mineral Resources
Chapter 39 Ind AS 114 – Regulatory Deferral Accounts
DIVISION IX FIRST TIME ADOPTION OF IND AS
Chapter 40 Ind AS 101 – First time adoption of Indian Accounting Standards
DIVISION X INCOME COMPUTATION AND DISCLOSURE STANDARDS
Chapter 41 Income Computation and Disclosure Standards (ICDS versus Ind AS)