Treatise on Leases by Alok K. Garg & Chandni Gupta
Treatise on Leases by Alok K. Garg & Chandni Gupta
Description
The Book ” Treatise on Leases ” has been written very scrupulously to serve as a one stop shop for accounting guidance on leases across the globe. The Standard on leases has been revamped, bringing tremendous changes in the accounting for lessees, while the accounting for lessor remain largely unchanged. With the alignment of IFRS and US GAAP on this standard and consequential introduction of Ind AS, users could fell an emergent need for a comprehensive guide to refer for lease transactions. This book is an endeavor to cater to that need of the users across the globe.
key Features:
- Comprehensive commentary on Ind AS 116 explained with practical examples and case studies.
- Comprehensive commentary on AS 19 explained with practical examples and case studies.
- In depth analysis of a sample lease agreement on the basis of Ind AS 116
- Summary flow charts on Ind AS 116/IFRS 16
- Objectives type questions on Ind AS / IFRS and AS
- Detailed comparison of various GAAPs: Ind AS , AS , IFRS , US GAAP and ICDS
- Disclosure checklist for Ind AS, IFRS and AS
- Detailed lease disclosures extracted from financials of indian and global listed companies w.r.t. various GAAPs.
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