Income Computation & Disclosure Standards
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Author : CA. Kamal Garg
EDN.: 10th, 2023
ISBN: 978-81-962605-7-6
Pages: 692
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Description
Get a flat 27% discount for a limited period + free shipping on the book ‘Income Computation & Disclosure Standards’ by CA. Kamal Garg. This 10th edition book, with ISBN 978-81-962605-7-6, consists of 692 pages. It covers a comprehensive range of topics, divided into three divisions and numerous chapters. Division I focuses on the financial reporting framework and ICDS, while Division II delves into Income Computation & Disclosure Standards. Division III explores the comparison of ICDS with judicial precedents, revised ICDS vs. AS, and revised ICDS vs. Ind AS. With detailed contents and a diverse array of chapters, this book serves as a valuable resource for understanding income computation and disclosure standards.
| Chapter | Content Description | Page No. |
| Preface to the Tenth Edition | 7 | |
| Detailed Contents | 11 | |
| DIVISION I | Financial Reporting Framework & ICDS | |
| Chapter 1 | Chapter 1 Financial Reporting Framework — An Introduction | 3 |
| Chapter 2 | Chapter 2 Income Computation and Disclosure Standards — An Introduction | 33 |
| Chapter 3 | Chapter 3 Rationalisation of Provisions of Section 115JB in line with Indian Accounting Standard (Ind-AS) | 45 |
| DIVISION II | Income Computation & Disclosure Standards | |
| Chapter 1 | Income Computation & Disclosure Standards | 53 |
| A | Income Computation and Disclosure Standard I relating to accounting policies | 53 |
| B | Income Computation and Disclosure Standard II relating to valuation of inventories | 64 |
| C | Income Computation and Disclosure Standard III relating to construction contracts | 82 |
| D | Income Computation and Disclosure Standard IV relating to revenue recognition | 97 |
| E | Income Computation and Disclosure Standard V relating to tangible fixed assets | 123 |
| F | Income Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates | 130 |
| G | Income Computation and Disclosure Standard VII relating to government grants | 140 |
| H | Income Computation and Disclosure Standard VIII relating to securities | 147 |
| I | Income Computation and Disclosure Standard IX relating to borrowing costs | 154 |
| J | Income Computation and Disclosure Standard X relating to provisions, contingent liabilities and contingent assets | 161 |
| Chapter 2 | Form 3CD Clause by Clause Analysis | 167 |
| DIVISION III | ||
| Chapter 1 | Chapter 1 Income Computation and Disclosure Standards vis-à-vis Judicial Precedents | 623 |
| Chapter 2 | Chapter 2 ICDS (Revised) v AS | 628 |
| Chapter 3 | Chapter 3 ICDS (Revised) v Ind AS | 642 |
| Appendix 1 | Tests for Distinction between Shares held as Stock-in-Trade and Shares held as Investment | 655 |
| Appendix 2 | Chargeable as — Distinction between Shares held as Stock-in-Trade and Shares held as Investments — Tests for such a Distinction | 657 |
| Appendix 3 | Issue of Taxability of Surplus on Sale of Shares and Securities — Capital Gains or Business Income — Instructions in Order to Reduce Litigation | 660 |
| Appendix 4 | Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961 | 662 |
Additional information
| Publisher | Bharat |
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