Consolidation under ind as ifrs converged standards (Record no. 102913)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02212nam a22001697a 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789351295556 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.3 PAR |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Parveen Kumar C.A. |
| 245 ## - TITLE STATEMENT | |
| Title | Consolidation under ind as ifrs converged standards |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Gurgaon |
| Name of publisher, distributor, etc. | Wolters Kluwer |
| Date of publication, distribution, etc. | 2016 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxi, 531 p. |
| Other physical details | 25 cm ; Pbk |
| 500 ## - GENERAL NOTE | |
| General note | Readers World Inv. 267 Dt. 18 Aug 2016/Rs.995/- |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapters<br/>1. Introduction<br/>2. Ind- AS 110 – Consolidated Financial Statements<br/>3. Control – Power and Rights<br/>4. Consolidation Procedures – Investment Entities<br/>5. Non- Controlling Interest<br/>6. Joint Arrangements<br/>7. Investments in Associates and Joint Venture<br/>8. Equity Method<br/>9. Disclosure of interests in other entities<br/>10. Illustrations and Suggested Disclosures<br/>Annexures<br/>Ind AS 110 Consolidated Financial Statements<br/>Ind AS 111 Joint Arrangements<br/>Ind AS 112 Disclosure of Interests in Other Entities<br/>Ind AS 27 Separate Financial Statements<br/>Ind AS 28 Investments in Associates and Joint Ventures<br/>AS (21) 21 Consolidated Financial Statements<br/>AS (21) 23 Accounting for investments in Associates in Consolidated Financial Statements<br/>AS (21) 27 Financial Reporting of Interests in Joint Ventures<br/> |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Publishing consolidated financial statements was not compulsory for Indian companies till last year. The Companies Act 2013 (‘Act’) mandates preparation of consolidated Financial Statements for all the companies having subsidiaries. The Act also establishes the principle that financial statements shall comply with Accounting Standards.<br/>From April 1, 2016 Indian Corporate will be required to implement IFRS (International Financial Reporting Standards) converged Accounting Standards (known as Ind-AS) in phased manner. These new standards bring in subjectivity and complexities posing challenge for preparers, auditors and users of financial statements.<br/>This book contains guidance on preparing consolidated financial statements under Ind-AS regime. With practical illustrations it demonstrates how these principles will be applied. With Model Ind-AS accounting policies and illustrative disclosures for few sectors, this book is quite useful for Target Audience. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | IFRS |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Books |
| Withdrawn status | Lost status | Damaged status | Not for loan | Collection code | Home library | Current library | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Date last checked out | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GSB Collection | H.T. Parekh Library | 03/08/2016 | 1 | 657.3 PAR | B2149 | 23/08/2024 | 18/08/2024 | 03/08/2016 | Books |