Treatise on Ind AS


Book Description

About the Book “Treatise on Ind AS” provides a deep dive into Indian Accounting Standards (Ind AS). The book comes to the rescue of those looking for conceptual clarity, application guidance, practical reference to listed companies, comparison of new set of standards with old and global set of standards. It is a one stop shop for all Ind AS related guidance. Key Features - Comprehensive commentary on Ind AS with Conceptual Explanations, Case studies and Examples. - References to published disclosures of Listed Companies on major concepts of Ind AS. - More than 1,000 MCQs with detailed analysis covering all Ind AS. - FAQs on Overview and Applicability/ Roadmap for implementation of Ind AS . - Lucid commentary on complex topics such as Leases, Revenue, Financial Instruments, Business Combination, Consolidation, Share-Based Payment etc. with practical examples and case studies. - Practical issues on Ind AS including analysis of ITFG bulletins and Education Material. - Detailed comparison of Ind AS, Indian GAAP, IFRS and ICDS. - Updated with the Companies (Ind AS) Amendment Rules, 2021.




Taxmann's Guide to Indian Accounting Standards (Ind AS)-Based on IFRS Official Pronouncements(Set of 2 Volumes)(5th Edition August 2020)


Book Description

This book is a guide to Indian Accounting Standards with ‘Basis for Conclusion’, ‘Illustrative Examples’, ‘Implementation Guidance’ and ‘ITFG Guidance’. The Present Publication, is the 5th Edition, as amended by Companies (Indian Accounting Standards) Amendment Rules 2020 (w.e.f. 24-07-2020) The commentaries in the book provide comprehensive guidance on the following: • What deliberations were made while forming the standards • Comprehension of various provisions mentioned across Ind AS • Guidance on how to implement the standards under various practical scenarios. The coverage of the book is as follows: • Illustrative examples for better comprehension • Implementation Guidance indicating step-by-step on how complex provisions shall be implemented • Basis for conclusion explaining what deliberations were made while framing the standards • Opinions on implementation of Ind AS This book provides guidance for professionals who are engaged in the practice involving Indian Accounting Standards (Ind AS). This book is also useful for corporate teams involved in making financial statements as well as auditors.




International Financial Reporting Standards (IFRS) and Indian Accounting Practices


Book Description

Economic reforms initiated in India since early 1990s have led to increasing attention being devoted to accounting standards as a means towards ensuring potent and transparent financial reporting by corporations. International Financial Reporting Standards (IFRSs) - issued by the International Accounting Standards Board (IASB) as the uniform language of business to protect the interests of international investors - have brought into focus the need for reforms in accounting procedures in different countries. IFRSs have been made applicable in India for specified business entities. The new accounting norms have posed challenges for business enterprises in terms of presentation of accounts, and accounting policies and procedures. This book explains the requirements of IFRSs and the attending implementation hurdles in India.




DMRC Exam for Jr. Engineer (Electrical) Guide + Workbook (10 Practice Sets) Paper I & II 2nd edition


Book Description

The THOROUGHLY REVISED & UPDATED 2nd edition of the book "DMRC Exam Paper 1 & 2 for Jr. Engineer (Electrical) Guide + Workbook (10 Practice Sets) 2nd edition" has been specially designed to help students in the latest DMRC exam being conducted by DMRC. The book contains Quick Concept Review of the General Ability Test in 2 parts - Aptitude and Electrical Engineering. The Quick Concept Review is followed by a short exercise with solutions. The book also provides 2 Solved past papers of 2012 & 2013 to guide you about the pattern and the level of questions asked. The book provides 10 Practice Sets (Paper 1 and 2) as per the LATEST pattern of DMRC Electrical Engineering exam. The solutions of the 10 Practice Sets are provided immediately at the end of each Set. The questions have been carefully selected so as to give you a real feel of the exam. Each Practice Set is classified into 2 papers. Paper I is an Objective Test containing General Ability section and Electrical Engineering section. The General Ability section has 60 questions on General Awareness, Logical Ability and Quantitative Aptitude. The Electrical Engineering section has 60 questions on the knowledge of the Electrical Engineering discipline/trade. The Paper II consists of an objective test of English language of 60 questions. Two fully solved past papers of 2012 & 2013 have been provided It is our confidence that if you attempt each of the tests with sincerity your score must improve at least by 10-15%. The book also provides Response Sheet for each objective test. Post each test you must do a Post-Test Analysis with the help of the Test Analysis & Feedback Sheet which has been provided for each Set.




Earnings Management


Book Description

This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?




The Greenhouse Gas Protocol


Book Description

The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.







Fair Value Measurements


Book Description




Development as Freedom


Book Description

By the winner of the 1988 Nobel Prize in Economics, an essential and paradigm-altering framework for understanding economic development--for both rich and poor--in the twenty-first century. Freedom, Sen argues, is both the end and most efficient means of sustaining economic life and the key to securing the general welfare of the world's entire population. Releasing the idea of individual freedom from association with any particular historical, intellectual, political, or religious tradition, Sen clearly demonstrates its current applicability and possibilities. In the new global economy, where, despite unprecedented increases in overall opulence, the contemporary world denies elementary freedoms to vast numbers--perhaps even the majority of people--he concludes, it is still possible to practically and optimistically restain a sense of social accountability. Development as Freedom is essential reading.