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
WEIGHT | 1.05 kg |
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BINDING | Paper back |
EDITION | September 2020 |
LANGUAGE | English |
HSN | 49011010 |
PUBLISHER | Taxmann |
ISBN | 9789390128488 |