Income Computation & Disclosure Standards
by CA. Kamal GargBook Currently Unavailable
This book is no longer available and has been discontinued
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| DIVISION I |
| Financial Reporting Framework & ICDS |
| Chapter 1 Financial Reporting Framework — An Introduction |
| Chapter 2 Income Computation and Disclosure Standards — An Introduction |
| Chapter 3 Rationalisation of Provisions of Section 115JB in line with Indian Accounting Standard (Ind-AS) |
| 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 Form 3CD Clause by Clause Analysis |
| DIVISION III |
| Chapter 1 Income Computation and Disclosure Standards vis-Ã -vis Judicial Precedents |
| Chapter 2 ICDS (Revised) v AS |
| Chapter 3 ICDS (Revised) v Ind AS |
| Appendix 1 Tests for Distinction between Shares held as Stock-in-Trade and Shares held as Investment |
| Appendix 2 Chargeable as — Distinction between Shares held as Stock-in-Trade and Shares held as Investments — Tests for such a Distinction |
| Appendix 3 Issue of Taxability of Surplus on Sale of Shares and Securities — Capital Gains or Business Income — Instructions in Order to Reduce Litigation |
| Appendix 4 Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961 |
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