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Illustrated guide to Indian Accounting Standards

 Dr. T P Ghosh

2015

9789350717394

1 Ed

Hardback

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Description

This book provides a comprehensive guide to Indian accounting standards covering in details accounting entries, fair value measurement, presentation and disclosures. It also covers illustrative guide to the first time adoption of Indian accounting standards.

  • Disclosures of ¬†accounting policies and notes to accounts of selected IFRScompliant companies
  • Fair value measurement
  • Valuation of unlisted equity shares
  • Illustrative discussion of voluntary and mandatory exemptions for the first time adoption of Indian accounting standards
  • Disclosures of interest in other entities
  • Operating segment disclosures
  • Related party transactions
  • Accounting for tangible fixed assets by components
  • Investment property
  • Government grant in below market interest rate loan
  • Accounting for Financial assets and financial liabilities
  • Discounting of provisions
  • Translation of foreign operations
  • Joint arrangements
  • Application of equity method accounting to joint ventures
  • Hedge accounting
  • Impairment of investments in subsidiaries, associates and joint ventures
  • IFRS carve outs

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Illustrated guide to Indian Accounting Standards

Illustrated guide to Indian Accounting Standards

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