Taxmann Indian Accounting Standards (Ind AS) As Amended by Companies (Indian accounting Standards) Amendment Rules 2020 Edition September 2020

Indian Accounting Standards Amended Companies Rules 2020
Indian Accounting Standards Amended Companies Rules 2020

Description
This book is a ready referencer to ‘understand Indian Accounting Standards (Ind AS) applicable in India’. Ind AS are substantially converged International Financial Reporting Standards (‘IFRS Standards’) adopted by certain Indian entities. The book provides a complete understanding on which entities are Ind AS applicable along with the entire bare text of Ind AS as amended from time to time.

The Present Publication is the 3rd Edition updated up to 20th August 2020, with the following noteworthy features:

Taxmann’s Bestseller Book for Ind AS
Follows Six Sigma Approach to Achieve the Benchmark of ‘Zero Error’
Amended as per Companies (Indian Accounting Standards) Amendment Rules, 2020
Provides a legislative history of all amendments
Contains Rules regarding the applicability of Indian Accounting Standards
Explains the differences between IFRS Standards and Ind AS
Keywords:-
Arrangement of Rules

Short title and commencement
Definitions
Applicability of Accounting Standards
Obligation to comply with Indian Accounting Standards (Ind AS)
Exemption
Contents:-
Annexure

General Instruction
Indian Accounting Standards (Ind AS)
Indian Accounting Standard (Ind AS) 101 : First-time Adoption of Indian Accounting Standards
Indian Accounting Standard (Ind AS) 102 : Share-based Paymen
Indian Accounting Standard (Ind AS) 103 : Business Combinations
Indian Accounting Standard (Ind AS) 104 : Insurance Contracts
Indian Accounting Standard (Ind AS) 105 : Non-current Assets Held for Sale and Discontinued Operations
Indian Accounting Standard (Ind AS) 106 : Exploration for and Evaluation of Mineral Resources
Indian Accounting Standard (Ind AS) 107 : Financial Instruments: Disclosures
Indian Accounting Standard (Ind AS) 108 : Operating Segments
Indian Accounting Standard (Ind AS) 109 : Financial Instruments
Indian Accounting Standard (Ind AS) 110 : Consolidated Financial Statements
Indian Accounting Standard (Ind AS) 111 : Joint Arrangements
Indian Accounting Standard (Ind AS) 112 : Disclosure of Interests in Other Entities
Indian Accounting Standard (Ind AS) 113 : Fair Value Measurement
Indian Accounting Standard (Ind AS) 114 : Regulatory Deferral Accounts
Indian Accounting Standard (Ind AS) 115 : Revenue from Contracts with Customers [Omitted by the Companies (Indian Accounting Standards) (Amendment) Rules,
Indian Accounting Standard (Ind AS) 1 : Presentation of Financial Statements 466 ? Indian Accounting Standard (Ind AS) 2 : Inventories
Indian Accounting Standard (Ind AS) 7 : Statement of Cash Flows
Indian Accounting Standard (Ind AS) 8 : Accounting Policies, Changes in Accounting Estimates and Errors
Indian Accounting Standard (Ind AS) 10 : Events after the Reporting Period
Indian Accounting Standard (Ind AS) 11 : Construction Contracts
Indian Accounting Standard (Ind AS) 12 : Income Taxes
Indian Accounting Standard (Ind AS) 16 : Property, Plant and Equipment
Indian Accounting Standard (Ind AS) 17 : Leases
Indian Accounting Standard (Ind AS) 18 : Revenue
Indian Accounting Standard (Ind AS) 19 : Employee Benefits
Indian Accounting Standard (Ind AS) 20 : Accounting for Government Grants and Disclosure of Government Assistance
Indian Accounting Standard (Ind AS) 21 : The Effects of Changes in Foreign Exchange
Indian Accounting Standard (Ind AS) 23 : Borrowing Costs 703 ? Indian Accounting Standard (Ind AS) 24 : Related Party Disclosures
Indian Accounting Standard (Ind AS) 27 : Separate Financial Statements
Indian Accounting Standard (Ind AS) 28 : Investments in Associates and Joint Ventures
Indian Accounting Standard (Ind AS) 29 : Financial Reporting in Hyperinflationary Economies
Indian Accounting Standard (Ind AS) 32 : Financial Instruments: Presentation
Indian Accounting Standard (Ind AS) 33 : Earnings Per Share
Indian Accounting Standard (Ind AS) 34 : Interim Financial Reporting
Indian Accounting Standard (Ind AS) 36 : Impairment of Assets
Indian Accounting Standard (Ind AS) 37 : Provisions, Contingent Liabilities and Contingent Assets
Indian Accounting Standard (Ind AS) 38 : Intangible Assets
Indian Accounting Standard (Ind AS) 40 : Investment Property
Indian Accounting Standard (Ind AS) 41 : Agriculture