About Product
This book explains the key accounting impact on Ind AS in simple language with numerical worked examples containing journal entries. It also explains the consequential MAT impact in an easy-to-understand numerical format. The book chapters are arranged based on Ind AS standards to enable the reader to identify relevant Ind AS adjustments and understand the MAT impact. What sets this book apart is the practical perspectives based on the author's real-life experiences, which is included in the book by way of commentaries.The Present Publication is the 2nd Edition, authored by CA Santosh Maller, updated till 15th April 2018. The contents of the book are as follows: Introduction and Summary Presentation of Financial Statements Ind AS 2: Inventories Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors Ind AS 10: Events after the Reporting Period Ind AS 16: Property, Plant and Equipment Ind AS 17: Leases Ind AS 18: Revenue Ind AS 19: Employee Benefit Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance Ind AS 21: The effects of changes in Foreign Exchange Rates Ind AS 27: Separate Financial Statements Ind AS 36: Impairment of Assets Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets Ind AS 38: Intangible Assets Ind AS 40: Investment Properties Ind AS 102: Share-Based Payments Ind AS 105: Non-Current Assets Held for Sale and Discontinued Operations Ind AS 109: Financial Instruments Consolidated Financial Statements and Business Combinations Service Concession Arrangements Ind AS 12: Income Taxes Ind AS 115: Revenue from Contracts with Customers
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