Ind AS Simplified

Year: August 2022

Author: Anand J. Banka

The Book attempts to make the understanding of the Ind AS simple through lucid explanations and illustrations for each concept. The Book contains industry-wise impact study, easy and quick referencer of standards, standard-wise list of exemptions and exceptions, comparison with Accounting Standards (AS) and Income Computation and Disclosure Standards (ICDS), and many more. This book also contains a significant number of practical issues. The views of Ind AS Transition Facilitation Group (ITFG) of ICAI and Educational Materials issued by ICAI have also been duly considered while analyzing the concepts and are accordingly presented in the book. I believe this book will simplify the standards for the readers and also help them in implementing Ind AS. For students and professionals appearing for certificate course, the book contains multiple-choice questions and practice questions for preparing them for their exams.