Taxmann Guide To Ind AS 115 and Ind AS 116 By Parveen Sharma Kapileshwar Bhalla Edition 2019

 435

Key Highlights:
  • Simple and lucid language
  • Practical examples, diagrams and flow charts for better understanding
  • Covered service concession arrangements with examples
  • Transitional provisions elaborated on both Ind AS 115 and Ind AS 116

Taxmann Guide To Ind AS 115 and Ind AS 116 By Parveen Sharma

Taxmann Guide To Ind AS 115 and Ind AS 116 By Parveen Sharma

Description

As we are aware that Ind AS 115 replaced Ind AS 11 and 18 and has been applied in the industry w.e.f. 1st April, 2018. Ind AS 115 is based on a 5-step model and has incorporated the ?control test? for recognition of revenue as compared to transfer of ?risk and reward? in the earlier standards. Ind AS 116 which shall replace Ind AS 17 on leases w.e.f. 1st April, 2019 has also practically done away with the concept of operating leases for a lessee. This will bring lot of leases in balance sheets of the lessee companies which led to suppression of liabilities based on the earlier version i. e. Ind AS 17. We always felt a separate book was required on both the areas of accounting, considering the complexities and nuances in these standards. This book will serve both professionals and students at large who are preparing for professional and other examinations like CA, CS, MBA, M.Com etc. Readers are always looking for a book which elaborates the complexities with lot of illustrations and simplified language. We have tried to incorporate this genuine need in this book

About the Author

CA Parveen Sharma is a first Class Commerce Graduate from Delhi University, having done his graduation from Sri Venkateswara College. He qualified Chartered Accountancy Course in 1996 and was placed in merit list (Rank Holder) in Intermediate and Finals both. He completed his post graduation in Indian Accounting Standards and US GAAP in July 2007. He qualified certificate course on valuation from ICAI in January 2010.
He is also an Associate Member of Institute of Cost and Works Accountants of India and Licentiate of Institute of Company Secretaries of India. He topped Delhi University by scoring 100% marks in Accountancy.? He also won Gold Medal in Accounts Olympiad held in 1990.
He has the honour of being co-opted as a member to Board of Studies (2006-2007), Advisor, Accounting Standards Committee (2007-08) Member of Committee for Accounting Standards for Local Bodies for the year 2007-2008, and Regional Monitoring Committee (2003-04) of Institute of Chartered Accountants of India and Member, Committee on Management Accounting of ICAI for the year 2008-09.
He possesses a vast experience of teaching Accountancy to students of CA Final and CA IPCC P.E.II / Intermediate, and has been visiting faculty at ICAI and ICWAI. He is currently teaching accountancy to various levels of Professional Institutes and Universities and has addressed a number of courses and seminars organized by Professional Institute. He has authored research documents on various issues.
At present he is a consultant, an academician and a renowned professional accounts teacher. He had been associated with satellite since 2008 for providing classes to students of CA Final & IPCC Level. Currently he is teaching at VSAT network of ALDINECA. Satellite Classes are broadcast live and on recorded basis, through satellite, and student study at around 160 centers across country.
Students have unique facility to ask queries in the class in Live classes.

 

Weight 0.345 kg
bookauthor

,

binding

edition

hsn

isbn

language

publisher

Reviews

There are no reviews yet.

Be the first to review “Taxmann Guide To Ind AS 115 and Ind AS 116 By Parveen Sharma Kapileshwar Bhalla Edition 2019”

Your email address will not be published.

0
    0
    Your Cart
    Your cart is emptyReturn to Shop