CA IPCC Taxation
Income Computation and Disclosure Standards

Income Computation And Disclosure Standards

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Overview of Income Computation And Disclosure Standards

Income computation and disclosure standards

Contributors & Book Details of Income Computation And Disclosure Standards

Author CA. Kamal Garg
Publisher Bharat Law House Pvt. Ltd
Publication Year 4th edition, 2017
Language English
Number of pages 516
ISBN-13 978-93-5139-484-6
ISBN-10 9789351393078

Table of contents

DIVISION I

Financial Reporting Framework & ICDS

Chapter 1 Financial Reporting Framework — An Introduction

Chapter 2 Income Computation and Disclosure Standards — An Introduction

DIVISION II

Income Computation & Disclosure Standards

Chapter 1 Income Computation & Disclosure Standards

A. Income Computation and Disclosure Standard I relating to accounting policies

B. Income Computation and Disclosure Standard II relating to valuation of inventories

C. Income Computation and Disclosure Standard III relating to construction contracts

D. Income Computation and Disclosure Standard IV relating to revenue recognition

E. Income Computation and Disclosure Standard V relating to tangible fixed assets

F. Income Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates

G. Income Computation and Disclosure Standard VII relating to government grants

H. Income Computation and Disclosure Standard VIII relating to securities

I. Income Computation and Disclosure Standard IX relating to borrowing costs

J. Income Computation and Disclosure Standard X relating to provisions, contingent liabilities and contingent assets

Chapter 2 Relevant Reporting Requirements under Form 3CD

DIVISION III

Chapter 1 Tax Accounting Standards vs Accounting Standards

Chapter 2 Income Computation and Disclosure Standards vis-à-vis Judicial Precedents

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