Summary |
This book covers accounting standards issued by ICAI. The book covers the interpretations as well as opinions of the Experts Advisory Committee (EAC) of ICAI on Accounting Standards. In addition, it explains the ‘guidance Note on Accounting for Employee Share-based Payments’ and helps understand accounting for financial instruments based on IAS-32 and IAS-39. Another highlight of the book is the discussion on IFRS, to the corresponding AS. Besides these, the book provides a comparions of AS with IFRS and US Gaap.
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