Indian Accounting Standards ( Ind As)

Indian Accounting Standards ( Ind As) (Paperback)

By Chintan N Patel Bhupendra 
Publisher: taxman
Edition: Paperback
Language: English
ISBN: 9350716526
EAN: 9789350716526
No. of Pages: 344
Publish Date: 2015-1-1
Binding: Paperback
Ships to India.

Description

Contents

FOREWORD I-5

MESSAGE I-7

ABOUT THE AUTHORS I-9

PREFACE I-11

Comparative study of IFRS, Indian GAAP and IND AS I-13

Book 1

IND AS Simplified

Division ONE

Conceptual Framework for Financial Reporting

u Framework for Preparation and Presentation of Financial Statements in

accordance with IND AS 5

Division TWO

Presentation of Financial Statements

IND AS 1 : Presentation of Financial Statements 13

IND AS 7 : STATEMENT OF CASH FLOWS 17

IND AS 8 : ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES

IND AS 10 : EVENTS AFTER THE REPORTING PERIOD 22

IND AS 33 : EARNING PER SHARE 26

IND AS 34 : INTERIM FINANCIAL REPORTING 29

AND ERRORS 19

APPENDIX A : DISTRIBUTIONS OF NON-CASH ASSET TO OWNERS 24

APPENDIX A : INTERIM FINANCIAL REPORTING AND IMPAIRMENT 32

Division Three

Assets

IND AS 2 : INVENTORIES 35

IND AS 16 : PROPERTY, PLANT AND EQUIPMENT 38

APPENDIX A : CHANGES IN EXISTING DECOMMISSIONING,

RESTORATION AND SIMILAR LIABILITIES 43

APPENDIX B : STRIPPING COSTS IN THE PRODUCTION PHASE OF A

SURFACE MINE 45

APPENDIX A : INTANGIBLE ASSETS : WEBSITE COSTS 52

IND AS 38 : INTANGIBLE ASSETS 46

IND AS 40 : INVESTMENT PROPERTY 53

IND AS 23 : BORROWING COST 57

IND AS 17 : LEASES 59

APPENDIX A : OPERATING LEASES - INCENTIVES 63

APPENDIX B : EVALUATING THE SUBSTANCE OF TRANSACTIONS

INVOLVING THE LEGAL FORM OF A LEASE 64

APPENDIX C : DETERMINING WHETHER AN ARRANGEMENT

CONTAINS A LEASE 66

IND AS 36 : IMPAIRMENT OF ASSETS 69

IND AS 105 : NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED

IND AS 20 : GOVERNMENT GRANTS 82

OPERATIONS 76

APPENDIX A : GOVERNMENT ASSISTANCE : NO SPECIFIC RELATION

TO OPERATING ACTIVITIES 85

Division Four

Liabilities and Expenses

IND AS 12 : INCOME TAXES 89

APPENDIX A : INCOME TAXES : CHANGES IN THE TAX STATUS

OF AN ENTITY OR ITS SHAREHOLDERS 93

IND AS 19 : EMPLOYEE BENEFITS 94

APPENDIX B : THE LIMIT ON A DEFINED BENEFIT ASSET, MINIMUM

IND AS 37 : PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS 103

FUNDING REQUIREMENTS AND THEIR INTERACTION 100

APPENDIX A : RIGHTS TO INTERESTS ARISING FROM

DECOMMISSIONING, RESTORATION AND ENVIRONMENTAL

REHABILITATION FUNDS 107

APPENDIX B : LIABILITIES ARISING FROM PARTICIPATING IN A

SPECIFIC MARKETWASTE ELECTRICAL AND ELECTRONIC

EQUIPMENT 109

APPENDIX C : LEVIES 111

IND AS 102 : SHARE BASED PAYMENTS 113

Division Five

Incomes

IND AS 115 : REVENUE FROM CONTRACTS WITH CUSTOMERS 121

APPENDIX A : SERVICE CONCESSION ARRANGEMENTS 128

APPENDIX B : SERVICE CONCESSION ARRANGEMENTS:

DISCLOSURE 130

Division Six

Disclosure Standard

IND AS 24 : RELATED PARTY DISCLOSURES 133

IND AS 108 : OPERATING SEGMENTS 136

Division Seven

Industry/Economy Standards

IND AS 21 : THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES 143

IND AS 29 : FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES 148

APPENDIX A : APPLYING THE RESTATEMENT APPROACH UNDER

IND AS 41 : AGRICULTURE 152

IND AS 114 : REGULATORY DEFERRAL ACCOUNTS 155

IND AS 104 : INSURANCE CONTRACTS 157

IND AS 106 : EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES 161

IND AS 29 151

Division Eight

Financial Instruments

IND AS 32 : FINANCIAL INSTRUMENTS : pRESENTATION 167

IND AS 107 : FINANCIAL INSTRUMENTS : DISCLOSURE REQUIREMENT 171

IND AS 109 : FINANCIAL INSTRUMENTS 176

APPENDIX C : HEDGES OF A NET INVESTMENT IN A FOREIGN

APPENDIX D : EXTINGUISHING FINANCIAL LIABILITIES WITH

IND AS 113 : FAIR VALUE MEASUREMENT 191

OPERATION 187

EQUITY INSTRUMENTS 189

Division Nine

Business Combination and Consolidation

IND AS 110 : CONSOLIDATED FINANCIAL STATEMENTS 201

IND AS 27 : SEPARATE FINANCIAL STATEMENTS 205

IND AS 28 : INVESTMENTS IN ASSOCIATES AND JOINT VENTURES 207

IND AS 111 : JOINT ARRANGEMENTS 210

IND AS 112 : DISCLOSURE OF INTERESTS IN OTHER ENTITIES 213

IND AS 103 : BUSINESS COMBINATIONS 218

IND AS 101 : First time Adoption of Indian

Division Ten

Accounting Standards

IND AS 101 : FIRST TIME ADOPTION OF INDIAN ACCOUNTING STANDARDS 227

Appendix

u Notification issued by Ministry of Corporate Affairs (MCA) on

Indian Accounting Standards (Ind AS) 235

Book 2

IND AS carve outs

u IND AS carve outs 241

Book 3

Major Differences Between IFRS and Indian GAAP

u Major Differences between IFRS and Indian GAAP 253

Book 4

Illustrative INd AS Financial Statements

u Illustrative Ind AS Financial Statements 277

Book 5

Income computation & Disclosure Standards (ICDs)

u Income Computation and Disclosure Standards (ICDs) 313

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Specification

Title: Indian Accounting Standards ( Ind As)
Publisher: taxman
Author: Chintan N Patel Bhupendra
Edition: Paperback
Language: English
ISBN: 9350716526
EAN: 9789350716526
No. of Pages: 344
Publish Date: 2015-1-1
Binding: Paperback

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