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Financial Reporting under Ind AS and AS covering Schedule III, ICDS and ICAI guidance notes, Second Edition Financial Reporting under Ind AS and AS covering Schedule III, ICDS and ICAI guidance notes, Second Edition
Financial Reporting under Ind AS and AS covering Schedule III, ICDS and ICAI guidance notes, Second Edition
by B D Chatterjee
Edition: 2nd Edition
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New Releases:
Product Details:
Format: Paperback
Pages: 1460 pages
Publisher: Bloomsbury Publishing PLC
Language: English
ISBN: 9789389000818
Dimensions: 234 x 153
Shipping Weight: 2.000(Kg)
Date Added: 2019-06-06
Search Category: Lawbooks
Jurisdiction: International
Overview:

The regulatory environment in India is governed by various statutory authorities. In today's parlance
corporate enterprises have to comply with provisions of Companies Act, 2013, Accounting Standards (AS),
Indian Accounting Standards (Ind AS), ICAI pronouncements and Income Computation and Disclosure
Standards (ICDS). Also to meet the challenges of ever changing business environment, notifications related to
amendments to each of these constituents keep coming up from time to time. Accordingly, the level of
financial reporting over the last few years has gone through a metamorphosis of change and ushered in a
whole new level of complexity.
With a view to address this, the present book with all the latest updates aims to provide entire gamut of
statutory laws, Accounting Standards and Guidance Notes of ICAI, applicable to corporates at one place while
presenting financial statements. The book also incorporates inter linkages, comparisons, illustrations,
diagrams, flow charts and summaries in a lucid and user friendly manner. The book would be immensely
useful for professionals dealing with financial reporting.

KEY HIGHLIGHTS
Topic wise detailed comparison between provisions of Schedule III Division I (for AS) and Division II
(for Ind AS) to Companies Act, 2013.
Incorporation of the recent amendment related to Schedule III covering Division III for Non Banking
Finance Companies.
Incorporation of latest amendments related to Ind ASs as notified by Ministry of Corporate Affairs.
Coverage of comparative summary between provisions of AS, Ind AS & ICDS.
Coverage of comparative summary between AS, Ind AS, IFRS and US GAAP.
Coverage of amendments brought through Companies (Indian Accounting Standards) Second
Amendment Rules, 2019.
Inclusion of illustrations dealing with various financial issues under each topic.
Detailed coverage of:
- AS from AS 1 to AS 29 as notified.
- Ind AS from Ind AS 1 to Ind AS 41 and Ind AS 101 to Ind AS 116 notified by the MCA.
- ICDS promulgated by CBDT
- Guidance Notes issued by ICAI
Reader friendly presentation of topics through the use of diagrams, charts, summaries and examples.


 
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