Ind AS Practices Demystified

by Santosh Maller

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About Commercial Ind AS Practices Demystified

Ind AS and IFRS experiences and analysis based on financial results/ statements of companies –
Simplified & concise summaries of Ind AS standards for non-experts in Ind AS (Part I)
Complex Ind AS accounting explained with simple examples and journal entries
Practical insights into implementation along with real-life issues faced by companies in first time implementation.
Practical insights into the emerging accounting, tax, legal and regulatory issues
Ind AS presentation / disclosure requirements, benchmarking with Indian & International best practices AS
Separate chapter on MAT implications due to Ind
Covers latest updates until 19 th March 2023,
Covers all latest issues dealt with by ICAI & ITFG Bulletins
Exhaustive case-study with Journal Entries & Illustrative Financial Statements for first-time adoption and subsequent year

Contents at a Glance

Preface
About the Author
Detailed Content
Part I Ind AS Summaries
Ind AS Summaries
Part II Practical Issues in Implementation of Ind AS
Chapter 1	Adoption Issues
Chapter 2	Ind AS Application Issues Related to Assets
Chapter 3	Ind AS Application Issues Related to Liabilities
Chapter 4	Ind AS Application Issues Related to Income and Expense
Chapter 5	Financial Instruments
Chapter 6	Business Combinations and Consolidation
Chapter 7	Presentation Issues
Chapter 8	Disclosure Considerations
Chapter 9	Sector-Specific Ind AS
Chapter 10	MAT Computation for Ind AS Companies
Chapter 11	Key Differences between Accounting Standards and GST
Chapter 12	Key Ind AS Impact Areas for Non- Banking Financial Companies
Chapter 13	COVID-19 Pandemic: Financial Reporting Aspects
Chapter 14	Insurance Contracts

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About the Author

Santosh Maller

Santosh Maller-Santosh is a Chartered Accountant (merit rank holder in CA final and intermediate exams) with 20 years of experience in audit, assurance and financial reporting. He has extensive experience in dealing with complex technical Ind AS, IFRS and US GAAP accounting and auditing issues across various large clients that his firm has served, including in sectors such as pharmaceuticals, manufacturing, telecommunications, real estate and infrastructure and financial services.He is a special invitee on the ICAIs Accounting Standards Board; technical resource on the ICAIs Research Committee & Expert Advisory Committee, and part of the Accounting and Auditing Committee of the Bombay Chartered Accountants Society (BCAS). He has contributed to several Guidance Notes, EACs and other pronouncements of the ICAI and BCAS publications and authored several professional books on accounting and auditing. He has been a speaker at various forums in India and overseas.

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