Treatise on Ind AS | Explained with Practical Examples and MCQs

Treatise on Ind AS is a comprehensive guide authored by CA (Dr.) Alok K. Garg, explaining Indian Accounting Standards through practical examples, case studies, conceptual discussions, and MCQs. The Fourth Edition incorporates the latest developments including the Companies (Ind AS) Amendment Rules, 2025, references to disclosures of listed companies, and coverage of Ind AS 117 – Insurance Contracts. The book bridges theory and practice by helping professionals understand implementation issues, disclosure requirements, financial reporting standards, and compliance obligations under the Ind AS framework.

Key Features

• Covers Ind AS 117 – Insurance Contracts
• Updated with Companies (Ind AS) Amendment Rules, 2025
• Practical examples and case studies
• More than 1,000 MCQs
• Detailed conceptual explanations
• Coverage of leases, revenue, financial instruments, business combinations, and consolidation
• References to disclosures of listed companies
• Comparison of Ind AS, Indian GAAP, and IFRS
• Analysis of ITFG bulletins and educational material
• Guidance on implementation and applicability
• Useful for professional examinations and certifications