Ind AS Ready Reckoner

by Kapileshwar Bhalla, Parveen Sharma

Ind AS Ready Reckoner

by Kapileshwar Bhalla, Parveen Sharma

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Contents at a Glance

Part I Introductory Standards
Ind AS 10 Events after Reporting Period 3
Ind AS 37 Provision, Contingent Liability and Contingent Assets 11
Part II Asset Related Standards
Ind AS 2 Inventories
Ind AS 38 Intangible Assets
Ind AS 40 Investment Property
Ind AS 41 Agriculture
Ind AS 105 Non-Current Assets (NCA) held for Sale & Discontinued Operations(DO)
Ind AS 23 Borrowing Costs
Ind AS 36 Impairment of Assets
Part III Slightly Complicated Standards
Ind AS 12 Income Taxes
Ind AS 21 The Effects of Changes in Foreign Exchange Rates
Ind AS 19 Employee Benefits
Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance
Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors
Ind AS 102 Share Based Payment
Part IV Complex Standards
Ind AS 103 Business Combination
Ind AS 110 Consolidated Financial Statements
Ind AS 111 Joint Arrangements
Ind AS 28 Investment in Associates and Joint Ventures
Ind AS 27 Separate Financial Statements
Ind AS 32 Financial Instruments (FI) - Presentation
Ind AS 109 Financial Instruments (FI) – Recognition and Measurement
Ind AS 113 Fair Value Measurements
Ind AS 115 Revenue from Contracts with Customers
Ind AS 116 Leases
Part V Disclosure Related Standards
Ind AS 108 Operating Segments
Ind AS 24 Related Party Disclosures
Ind AS 33 Earnings per share
Part VI Basic Standards
Ind AS 7 Statement of Cash Flows
Ind AS 34 Interim Financial Reporting
Ind AS 1 Presentation of Financial Statements
Part VII First Time Adoption
Ind AS 101 First-Time Adoption of Ind AS
Part VIII Newly Introduced Standard
Ind AS 117 Insurance Contracts
Roadmap for Implementation of Ind AS
Formats of Financial Statements Schedule III - Division II

About the Author

Kapileshwar Bhalla, Parveen Sharma

Kapileshwar Bhalla-CA Kapileshwar Bhalla is a qualified Chartered Accountant. He is a fellow member of the Institute of Chartered Accountants of India. He did his graduation from Delhi University (Shri Ram College of Commerce) in 1996. He has been actively teaching students Accountancy and Cost Accounting at IPCC and Final levels of Chartered Accountancy since 1999. He has delivered various seminars on Accounting Standards, IFRS, and Ind AS at multiple forums to the students and industry. He is currently associated with Aldine CA, which coaches CA aspirants via satellite. He is also a visiting faculty with ICAI and other professional institutes.

Parveen Sharma-CA Parveen Sharma is a first-Class Commerce Graduate from Delhi University, having graduated from Sri Venkateswara College. He qualified Chartered Accountancy Course in 1996 and was placed on the merit list (Rank Holder) in Intermediate and Finals. He completed his post-graduation in Indian Accounting Standards and US GAAP in July 2007. He qualified certificate course on valuation from ICAI in January 2010. He is also an Associate Member of the Institute of Cost and Works Accountants of India and Licentiate of Institute of Company Secretaries of India. He topped Delhi University by scoring 100% marks in Accountancy. He also won Gold Medal in Accounts Olympiad held in 1990. He has the honour of being co-opted as a member of Board of Studies (2006-2007), Advisor, Accounting Standards Committee (2007-08), Member of Committee for Accounting Standards for Local Bodies for the year 2007-2008, and Regional Monitoring Committee (2003-04) of Institute of Chartered Accountants of India and Member, Committee on Management Accounting of ICAI for the year 2008-09. He has vast experience teaching Accountancy to students of CA Final and CA IPCC P.E.II / Intermediate and has been visiting faculty at ICAI and ICWAI. He is currently teaching accountancy to various levels of Professional Institutes and Universities and has addressed several courses and seminars organized by Professional Institute. He has authored research documents on various issues.

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Ind AS Ready Reckoner
Pages: 1412
Language: English
ISBN: 9789356034037
1945 Price : ₹ 2795
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