It is an illustrative guide book to ifrs and indian accounting standards. critical ifrs issues are discussed in lucid language, and for the carve outs, comparative positions in ind as are explained point by point. special advantages of this book are illustrations on ifrs measurement principles including amortised cost method and accounting entries for several special issues, which will help the finance executives to comfortably sort out all ifrs and ind-as issues. highlights of some key topics component-wise ppe accounting current/non-current analysis amortised cost of loans to employees, retention money and advance to contractor fair value based acquisition accounting long term advance from customers and fair value based revenue recognition amortised cost of foreign currency loans accounting for currency forwards receivable accounting or intangible asset accounting in service concession arrangements determining whether an arrangement contains a lease measurement of decommissioning and site restoration liabilities first time adoption of indian accounting standards ifrs carve outs
|Publisher||TAXMANN PUBLICATIONS PVT. LTD.|
|Publication Year||2011 edition (1 April 2011)|
|Number of pages||652|
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INDIAN ACCOUNTING STANDARDS (IND AS) AND IFRSS FOR Non-Finance Executive?