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Overview

Ind AS Practices Demystified by CA. Santosh Maller is a Practice book on Corporate and Commercial Laws on Conferenza, priced at ₹2,065 (10% off MRP ₹2,295). Published by Bharat Law House. Order online with fast delivery across India.

Price
₹2,065 · 10% off
Course
Practice
Subject
Corporate and Commercial Laws
Edition
5th, 2021
Pages
1280
Ind AS Practices Demystified

Ind AS Practices Demystified

by CA. Santosh Maller

Bharat Law House

₹2,065₹2,29510% off
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Book Specifications

  • Edition5th, 2021
Edition
5th, 2021
Pages
1280
Ind AS standards covered
39
Practical chapters
13

About this book

A complete reference on Indian Accounting Standards (Ind AS) with summaries of 39 standards and practical chapters covering adoption, implementation across assets, liabilities, income, and sector-specific issues. Ideal for CA practitioners and students applying Ind AS in corporate financial reporting.

At a glance

Edition5th, 2021
Pages1280
Ind AS standards covered39
Practical chapters13

What's inside

  • Part I: Summaries of all 39 Ind AS standards including Ind AS 115 (Revenue) and Ind AS 116 (Leases).
  • Part II: Practical implementation chapters on adoption, assets, liabilities, income, financial instruments, business combinations, consolidation, and disclosures.
  • Sector-specific guidance and MAT computation for Ind AS companies.
  • COVID-19 financial reporting considerations and GST/Ind AS alignment.
  • Illustrative financial statements and Schedule III amendment implications.

Who should buy this

  • CA practitioners handling Ind AS compliance and financial reporting.
  • CA students preparing for Practice or Advanced modules.
  • Finance teams implementing Ind AS in corporate entities.
Publisher's description

Edition: 5th edn., 2021

ISBN: 978-93-90854-88-2

Pages: 1280

Author: CA. Santosh Maller

PART I

IND AS SUMMARIES

1.      Ind AS 1: Presentation of Financial Statements

2.      Ind AS 2: Inventories

3.      Ind AS 7: Cash Flow Statements

4.      Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors

5.      Ind AS 10: Events after the Reporting Period

6.      Ind AS 12: Income Taxes

7.      Ind AS 16: Property, Plant and Equipment

8.      Ind AS 19: Employee Benefits

9.      Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance

10.    Ind AS 21: Effects of Changes in Foreign Exchange Rates

11.    Ind AS 23: Borrowing Costs

12.    Ind AS 24: Related Party Disclosures

13.    Ind AS 27: Separate Financial Statements

14.    Ind AS 28: Investments in Associates and Joint Ventures

15.    Ind AS 29: Financial Reporting in Hyperinflationary Economies

16.    Ind AS 32: Financial Instruments: Presentation

17.    Ind AS 33: Earnings per Share

18.    Ind AS 34: Interim Financial Reporting

19.    Ind AS 36: Impairment of Assets

20.    Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets

21.    Ind AS 38: Intangible Assets

22.    Ind AS 40: Investment property

23.    Ind AS 41: Agriculture

24.    Ind AS 101: First-time Adoption of Indian Accounting Standards

25.    Ind AS 102: Share-Based Payment

26.    Ind AS 103: Business Combinations

27.    Ind AS 104: Insurance Contracts

28.    Ind AS 105: Non-current Assets Held for Sale and Discontinued Operations

29.    Ind AS 106: Exploration for and Evaluation of Mineral Resources

30.    Ind AS 107: Financial Instruments: Disclosures

31.    Ind AS 108: Operating Segments

32.    Ind AS 109: Financial Instruments

33.    Ind AS 110: Consolidated Financial Statements

34.    Ind AS 111: Joint Arrangements

35.    Ind AS 112: Disclosure of Interest in Other Entities

36.    Ind AS 113: Fair Value Measurement

37.    Ind AS 114: Regulatory Deferral Accounts

38.    Ind AS 115: Revenue from Contracts with Customers (Effective from financial year beginning from 1 April, 2018)

39.    Ind AS 116: Leases (Effective from financial years beginning from 1 April, 2019)

PART II

PRACTICAL ISSUES IN
IMPLEMENTATION OF IND AS

Chapter 1      Adoption Issues

Chapter 2      Ind AS Application Issues Related to Assets

Chapter 3      Ind AS Application Issues Related to Liabilities

Chapter 4      Ind AS Application Issues Related to Income and Expense

Chapter 5      Financial Instruments

Chapter 6      Business Combinations and Consolidation

Chapter 7      Presentation Issues

Chapter 8      Disclosure Considerations

Chapter 9      Sector-Specific Ind AS

Chapter 10    MAT Computation for Ind AS Companies

Chapter 11    Key Differences between Accounting Standards and GST

Chapter 12    Key Ind AS Impact Areas for Non-Banking Financial Companies

Chapter 13    COVID-19 Pandemic: Financial Reporting Aspects

PART III

APPENDICES

Appendix 1   Case Study on Illustrative Ind AS Financial Statements

Appendix 2   Financial Reporting Implications of Schedule III Amendments

Frequently asked questions

What is Ind AS Practices Demystified?+

A complete reference on Indian Accounting Standards (Ind AS) with summaries of 39 standards and practical chapters covering adoption, implementation across assets, liabilities, income, and sector-specific issues. Ideal for CA practitioners and students applying Ind AS in corporat

Who is the author of Ind AS Practices Demystified?+

CA. Santosh Maller (Bharat Law House).

How much does Ind AS Practices Demystified cost?+

Ind AS Practices Demystified is available for ₹2065 (MRP ₹2295) on Conferenza, with fast delivery.

Which exam is Ind AS Practices Demystified for?+

Practice — Corporate and Commercial Laws.

Which edition of Ind AS Practices Demystified is this, and is it the latest?+

This listing is the 5th, 2021. Editions are revised for the latest syllabus and amendments — the current edition and its full details are shown on this page.

Is Ind AS Practices Demystified good for self-study of Corporate and Commercial Laws?+

Ind AS Practices Demystified is a Corporate and Commercial Laws book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.

Which is the best book for Corporate and Commercial Laws?+

There's no single "best" book for Corporate and Commercial Laws — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Ind AS Practices Demystified by CA. Santosh Maller is one Practice option; compare it with other Corporate and Commercial Laws books on Conferenza by edition, coverage and price to pick what suits your preparation.

Is Ind AS Practices Demystified available as a free PDF download?+

Ind AS Practices Demystified is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.