Ind As Made Easy Vols. 1 & 2

by Ravi Kanth Miriyala, Sunitanjani Miriyala

Preface	v
Acknowledgment	viii
Part A Part A Introduction	1
Part B Conceptual Framework for Financial Reporting under Ind AS (Conceptual Framework)	9
Part C Important Basics of Ind AS	23
Chapter 1 Ind AS 1 - Presentation of Financial Statements	28
Chapter 2 Ind AS 2 - Inventories	51
Chapter 3 Ind AS 7 - Statement of Cash Flow	64
Chapter 4 Ind AS 8 - Accounting Policies, Change in Accounting Estimate and Errors	79
Chapter 5 Ind AS 10 - Events after the Reporting Period	93
Chapter 6 Ind AS 12 - Income Taxes	101
Chapter 7 Ind AS 16 - Property, Plant and Equipment (PPE)	126
Chapter 8 Ind AS 19 - Employee Benefits	146
Chapter 9 Ind AS 20 - Accounting for Government Grants	166
Chapter 10 Ind AS 21 - The Effects of Changes in Foreign Exchange Rates	182
Chapter 11 Ind AS 23 - Borrowing Costs	199
Chapter 12 Ind AS 24 - Related Party Disclosures	212
Chapter 13 Ind AS 27 - Separate Financial Statements	226
Chapter 14 Ind AS 28 - Investments in Associates and Joint Venture in	233
Chapter 15 Ind AS 33 - Earnings Per Share	249
Chapter 16 Ind AS 34 - Interim Financial Reporting	266
Chapter 17 Ind AS 36 - Impairment of Assets	277
Chapter 18 Ind AS 37 - Provisions, Contingent Liabilities and Contingent Assets	300
Chapter 19 Ind AS 38 - Intangible Assets	313
Chapter 20 Ind AS 40 - Investment Property	329
Chapter 21 Ind AS 41 - Agriculture	339

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About the Author

Ravi Kanth Miriyala, Sunitanjani Miriyala

Ravi Kanth Miriyala-CA Ravi Kanth Miriyala is a practising Chartered Accountant with over fourteen years of professional experience in Accounting and Auditing. He has worked with Deloitte & PwC for more than six years and accomplished audits both in Indian and US GAAP.In this role of Principal Consultant (Ind AS Projects), he has advised companies on issues related to identification of differences between Ind AS and their existing accounting policies, impact assessment on the transition to Ind AS, evaluation of policy options available under Ind AS, finalization of Ind AS accounting policies, preparation of Ind AS opening balance sheet on the transition date and various disclosure requirement as per the new standard.A prolific writer and authored academic books for CA Inter & Final students on Accounting Standards and Ind AS.

Sunitanjani Miriyala-CA Sunitanjani Miriyala is a practising Chartered Accountant with eleven years of professional experience in Accounting and Auditing.She actively participated in Ind AS Convergence projects and authored academic books for CA Inter & Final students on Accounting Standards and Ind AS