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Dolphy D'Souza's Iconic Ind AS Commentary (2023 Edition) ! Special Annual Subscription

Taxsutra Anniversary Special - 1 year subscription to Dolphy D'Souza's iconic Commentary Ind AS – Interpretation, Issues & Practical Application (2023 Edition).

The book is divided into 3 volumes. Volume I includes the commentary on accounting standards. Volume II contains Illustrative Financial Statements prepared in accordance with Ind AS and on Schedule III to the Companies Act, 2013. The text of Ind AS's (as amended), key regulatory circulars and notification, Schedule III the Companies Act, 2013 and Income Computation and Disclosure Standards are included in Volume III of the book. The electronic version of the illustrative financial statements will be extremely useful to preparers of Ind AS financial statements.

The highlights of this book are given below.

  • Complex Ind AS's explained in a simple language
  • All chapters completely re-written/revised
  • Includes references to EAC opinions and ITFG/IFRIC interpretations, where necessary
  • Exhaustive Interpretation and Practical Illustrations on all Ind AS standards
  • Guidance on New Definition of business under Ind AS 103 Business Combinations
  • More than 300 Practical Illustrations and Examples each on Ind AS 115 & Ind AS 116
  • More than 300 Solved Q&A's and examples on financial instrument and foreign exchange
  • Detailed comparison of Ind AS with Indian GAAP, IFRS and ICDS
  • Illustrative financial statements under Ind AS and Schedule III
  • Guidance and FAQ's on Schedule III
  • Detailed index facilitating easy reference
  • Tax implications arising from Ind AS accounting
  • Complicated topics explained in a lucid manner
  • Common control Mergers and Amalgamations
  • Financial instruments and derivatives
  • Debt vs Equity
  • Business combination
  • Consolidation and joint arrangements
  • Foreign exchange
  • Income-taxes
  • Revenue recognition
  • Leases
  • Grants

*** Volumes 2 & 3 are likely to be released around January 26.