Rev Experts, Can anyone suggest me a comphrensive and professional level book on IndAS (also containing carve outs of IFRS as well as AS)

Hii all I want to know about when we calculate profit u/s 44ad for partnership firm at that time for findingout remuneration intrest on partner's capital should be deduct first from profit or as it is directly calculate on 8% profit?

In banks' account opening forms of savings, FDs, loan etc , there are mentioned few terms and conditions. Sometimes its written to refer the online website of bank for terms and conditions.

My queries are:

1. Are these " terms and conditions " approved by RBI or any other government authority? If yes, how to know each and every line of "T&C" is approved, as banks may add some extra lines in the approved "T&C" for their benefits.

2. In the account opening forms, only few "T&Cs" are listed and for rest its written to visit bank's website. Is such practice approved by RBI or any other agency? For accessing website, internet is needed which majority of people in India don't have access. Also banks don't provide the printout of the "T&C" displayed on website. So the account opener during account opening only knows the "T&C" written in the forms and as told by staff, if staff speaks.
So will such "T&C" displayed only on website and account holder have not read during account opening, applicable ?

thank you,

Mr. x filed his rerun for the financial year 2006-2007. After that he did not file his return of income upto this year. Now he decides to file his above pending returns. cam he file the pending returns? Please note that his last return was by e-filing online

Dear all, please clarify the below point in my salary break up,around 6000 is employer contribution to Pf and same is mine , my doubt is that amount is will be consider as non taxable income or the employee contribution only the non taxable income ?

I have purchased 5 fans for Rs.2300/-each for office on same date.Do I have to create different ledgers for fan's under fixed assets or a single ledger?
Also show how I make the entry?

Dear all, a very simple question, can anybody tell me why opening stock and closing stock are considered for deriving profit? Ex: sales closing stock-opening stock-purchases-cost=profit. Whereas actually the profit is sales-costs.So why stocks are considered?

As per AS 9, Dividend should be recognised as and when right to receive dividend has been established. In D.S Rawat book Right to receive establishes when dividend declared.., but in PM when it is approved in AGM.. Please clarify !

What is the journal entry of bounce cheque with bank charge in tally .erp9???

what is the procedure if 3 days excess leave has been taken during the period of articleship. i submitted my completion form as per ICAI norms but when i received completion letter from icai, it shows 3 days excess leave, now what procedure j should follow to get my completion letter. please do the needful.