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Practical Guide to Ind AS & IFRS

2,551.35

Book Details
Title Practical Guide to Ind AS & IFRS
ISBN 978-81-1956-521-4
Edition 9th edn., 2024
Pages 1888
Authors CA. Kamal Garg
Publisher Bharat Publishers
(Flat 27% Discount for a limited period + Free Shipping)
SKU: TG-BPG-PGTIAAI Categories: , , ,

Description

Dive into the 9th Edition (2024) of ‘Practical Guide to Ind AS & IFRS’ authored by CA. Kamal Garg, published by Bharat Publishers. With 1888 pages, this comprehensive guide covers detailed chapters on accounting standards including Ind AS and IFRS. Explore topics like presentation of financial statements, inventories, statement of cash flows, accounting policies, income taxes, and more. Avail a limited-time offer of a flat 27% discount along with Free Shipping. ISBN: 978-81-1956-521-4.

CONTENTS AT A GLANCE

Chapter Description Page
Bharat? 5
Preface to the Ninth Edition 7
Detailed Contents 13
DIVISION I
Chapter 1 Ind AS and IFRS: An Overview 1
Chapter 2 Gist of Ind-AS 43
DIVISION II
Chapter 3 Ind AS 1 (IAS 1): Presentation of Financial Statements 93
Chapter 4 Ind AS 2 (IAS 2): Inventories 141
Chapter 5 Ind AS 7 (IAS 7): Statement of Cash Flows 154
Chapter 6 Ind AS 8 (IAS 8): Accounting Policies, Changes in Accounting Estimates and Errors 169
Chapter 7 Ind AS 10 (IAS 10): Events after the Reporting Period 187
Chapter 8 Ind AS 11 (IAS 11): Construction Contracts 199
Chapter 9 Service Concession Arrangements — Illustrative Commentary 212
Chapter 10 Ind AS 12 (IAS 12): Income Taxes 236
Chapter 10.1 Ind AS Accounting for Foregoing MAT Credit Pursuant to Section 115BAA 289
Chapter 11 Ind AS 16 (IAS 16): Property, Plant and Equipment 300
Chapter 12 Ind AS 17 (IAS 17): Leases 338
Chapter 13 Ind AS 18 (IAS 18): Revenue 370
Chapter 14 Ind AS 19 (IAS 19): Employee Benefits 388
Chapter 15 Ind AS 20 (IAS 20): Government Grants & Government Assistance 437
Chapter 16 Ind AS 21 (IAS 21): The Effects of Changes in Foreign Exchange Rates 452
Chapter 17 Ind AS 23 (IAS 23): Borrowing Costs 475
Chapter 18 Ind AS 24 (IAS 24): Related Parties 485
Chapter 19 Ind AS 27 (IAS 27): Separate Financial Statements 496
Chapter 20 Ind AS 28 (IAS 28): Investments in Associates and Joint Ventures 520
Chapter 21 Ind AS 29 (IAS 29): Financial Reporting in Hyperinflationary Economics 539
Chapter 22 Ind AS 31 (IAS 31): Interests in Joint Ventures 546
Chapter 23 Ind AS 32 (IAS 32): Financial Instruments: Presentation 550
Chapter 24 Ind AS 33 (IAS 33): Earnings Per Share 574
Chapter 25 Ind AS 34 (IAS 34): Interim Financial Reporting 598
Chapter 26 Ind AS 36 (IAS 36): Impairment of Assets 676
Chapter 27 Ind AS 37 (IAS 37): Provisions, Contingent Liabilities and Contingent Assets 713
Chapter 28 Ind AS 38 (IAS 38): Intangible Assets 745
Chapter 29 Ind AS 39 (IAS 39): Financial Instruments: Recognition and Measurement 775
Chapter 30 Ind AS 40 (IAS 40): Investment Property 796
Chapter 31 Ind AS 41 (IAS 41): Agriculture 813
Chapter 32 Ind AS 101 (IFRS 1): First Time Adoption of Indian Accounting Standards 825
Chapter 33 Implementation Guidance on various aspects of Ind AS 101 878
Chapter 34 Practice Pointer Case Studies on First Time Adoption of Ind AS 887
Chapter 35 Ind AS 102 (IFRS 2): Share Based Payments 898
Chapter 36 Implementation Guidance on various aspects of Ind AS 102 932
Chapter 37 Ind AS 103 (IFRS 3): Business Combinations 949
Chapter 38 Ind AS 104 (IFRS 4): Insurance Contracts 1011
Chapter 39 Ind AS 105 (IFRS 5): Non-Current Assets held for Sale and Discontinued Operations 1029
Chapter 40 Ind AS 106 (IFRS 6): Exploration and Evaluation of Mineral Resources 1043
Chapter 41 Ind AS 107 (IFRS 7): Financial Instruments: Disclosures 1047
Chapter 42 Ind AS 108 (IFRS 8): Operating Segments 1056
Chapter 43 Ind AS 109 (IFRS 9): Financial Instruments 1071
Chapter 44 Practical Illustrations on Financial Instruments 1124
Chapter 45 Ind AS 110 (IFRS 10): Consolidated Financial Statements 1171
Chapter 46 Ind AS 111 (IFRS 11): Joint Arrangements 1256
Chapter 47 Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities 1277
Chapter 48 Ind AS 113 (IFRS 13): Fair Value Measurement 1287
Chapter 49 Ind AS 114 (IFRS 14): Regulatory Deferral Accounts 1336
Chapter 50 Ind AS 115 (IFRS 15): Revenue from Contracts with Customers 1356
Chapter 51 Ind AS 116 (IFRS 16): Leases 1407
Chapter 52 Financial Reporting Considerations for IBOR Reforms 1470
DIVISION III
Chapter 53 Chapter 49B: Primer on IFRS 17 – Insurance Contracts 1479
DIVISION IV
Chapter 54 Format of Financial Statements for Companies (Other than NBFCs) required to comply with Ind-AS under Companies Act, 2013 — Division II of Schedule III 1501
Chapter 55 Commonly Observed Non-compliances in Ind AS Financial Statements 1566
DIVISION V
Chapter 56 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 1 1603
Chapter 57 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 2 1609
Chapter 58 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 3 1616
Chapter 59 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 4 1629
Chapter 60 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 5 1633
Chapter 61 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 6 1642
Chapter 62 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 7 1647
Chapter 63 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 8 1657
Chapter 64 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 9 1667
Chapter 65 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 10 1672
Chapter 66 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 11 1679
Chapter 67 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 12 1688
Chapter 68 Summary of Opinions from ITFG Bulletins 1702
Chapter 69 FAQ on deemed cost of Property, Plant and Equipment under Ind AS 101, First-time Adoption of Indian Accounting Standards 1727
DIVISION VI
Chapter 70 Basic Illustrations on Significant Ind AS 1729
Chapter 71 Comprehensive Practical Questions on Ind AS 1740
Bibliography 1823

Additional information

Publisher

Bharat

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