Bharat Ind AS Practices Demystified By CA Santosh Maller Edition August 2021


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Bharat Ind AS Practices Demystified By CA Santosh Maller

Bharat Ind AS Practices Demystified By CA Santosh Maller



  1. Ind AS 1: Presentation of Financial Statements
  2. Ind AS 2: Inventories
  3. Ind AS 7: Cash Flow Statements
  4. Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors
  5. Ind AS 10: Events after the Reporting Period
  6. Ind AS 12: Income Taxes
  7. Ind AS 16: Property, Plant and Equipment
  8. Ind AS 19: Employee Benefits
  9. Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance
  10. Ind AS 21: Effects of Changes in Foreign Exchange Rates
  11. Ind AS 23: Borrowing Costs
  12. Ind AS 24: Related Party Disclosures
  13. Ind AS 27: Separate Financial Statements
  14. Ind AS 28: Investments in Associates and Joint Ventures
  15. Ind AS 29: Financial Reporting in Hyper inflationary Economies
  16. Ind AS 32: Financial Instruments: Presentation
  17. Ind AS 33: Earnings per Share
  18. Ind AS 34: Interim Financial Reporting
  19. Ind AS 36: Impairment of Assets
  20. Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets
  21. Ind AS 38: Intangible Assets
  22. Ind AS 40: Investment property
  23. Ind AS 41: Agriculture
  24. Ind AS 101: First-time Adoption of Indian Accounting Standards
  25. Ind AS 102: Share-Based Payment
  26. Ind AS 103: Business Combinations
  27. Ind AS 104: Insurance Contracts
  28. Ind AS 105: Non-current Assets Held for Sale and Discontinued Operations
  29. Ind AS 106: Exploration for and Evaluation of Mineral Resources
  30. Ind AS 107: Financial Instruments: Disclosures
  31. Ind AS 108: Operating Segments
  32. Ind AS 109: Financial Instruments
  33. Ind AS 110: Consolidated Financial Statements
  34. Ind AS 111: Joint Arrangements
  35. Ind AS 112: Disclosure of Interest in Other Entities
  36. Ind AS 113: Fair Value Measurement
  37. Ind AS 114: Regulatory Deferral Accounts
  38. Ind AS 115: Revenue from Contracts with Customers (Effective from financial year beginning from 1 April, 2018)
  39. Ind AS 116: Leases (Effective from financial years beginning from 1 April, 2019)


Chapter 1      Adoption Issues

Chapter 2      Ind AS Application Issues Related to Assets

Chapter 3      Ind AS Application Issues Related to Liabilities

Chapter 4      Ind AS Application Issues Related to Income and Expense

Chapter 5      Financial Instruments

Chapter 6      Business Combinations and Consolidation

Chapter 7      Presentation Issues

Chapter 8      Disclosure Considerations

Chapter 9      Sector-Specific Ind AS

Chapter 10    MAT Computation for Ind AS Companies

Chapter 11    Key Differences between Accounting Standards and GST

Chapter 12    Key Ind AS Impact Areas for Non-Banking Financial Companies

Chapter 13    COVID-19 Pandemic: Financial Reporting Aspects


Appendix 1   Case Study on Illustrative Ind AS Financial Statements

Appendix 2   Financial Reporting Implications of Schedule III Amendments

About the Author

Santosh Maller :The author is an Associate Chartered Accountant, having secured rank in CA exams, with about 16 years of extensive experience in Accounting, Audit and Assurance fields. He has worked with several diverse companies, Indian and multinational companies, on IFRS and Ind AS GAAP conversion engagements, in India and overseas, in manufacturing, telecom, real estate, shipping and logistics. He has been a member of IFRS desk/accounting technical professional practice group of a big audit firm for over 8 years. He has had a stint in London, during which he was closely associated with the IFRS standard-setting projects of the International Accounting Standards Board, such as, revenue, leases and financial instruments. The author has been serving as a special invitee on the ICAIs Accounting Standards Board and has been part of many study groups of the ICAI. He has authored several media articles on Accounting and Valuation and has been an eminent speaker and technical trainer on financial reporting and corporate governance. The author has also authored several other books on Ind AS and taxation.


Weight 1.502 kg








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