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Bharat's practical guide to Ind AS & IFRS
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| Format: | Book |
| Published: |
Kolkata
Bharat Law House Pvt. Ltd.
2015.
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| Edition: | 3rd ed. |
| Subjects: |
Table of Contents:
- Indian GAAP, IFRS and Ind - AS
- a comparative analysis Presentation of Financial Statements Inventories Statement of Cash flows Accounting policies, changes in accounting estimates and errors Events after the reporting period Construction contracts Income taxes Property plant and equipment Leases Revenue Employment benefit Government grants and government assistance Effects of changes in foreign exchange rates Borrowing costs Related parties Consolidated and separate financial Statements Investment in associates Financial reporting in hyperinflationary economics Interest in joint ventures Financial instruments Earnings per share Interim financial reporting Impairment of assets Provisions contingent liabilities and contingent assets Intangible assets Investment property Agriculture Indian Accounting Standards Share based payments Business combinations Insurance contracts Non-current assets held for sale and discontinued operations Exploration and evaluation of mineral resources Operating segments Joint arrangements Disclosure of interests in entities Fair value measurement Regulatory Deferral accounts Revenue from contracts with customers Impact on various sectors Accounting for construction and real estates specimen IFRS Complaint Financial Statements of Indian Corporates (Dabur, Rolta India Limited, Wipro)