Summary |
Indian Accounting Standards comprehensively covers the Accounting Standards issued by ICAI. The book covers the interpretations as well as the 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 International Financial Standards (IFRS), to the corresponding AS. Besides these, the book provides a comparison of AS with IFRS and US GAAP.
Indian Accounting Standards will help professional accountants and accounting educators in their day-to-day work. Students pursuing professional course in accountancy will also find the book useful. Accounting professionals based out of India will find the book valuable in understanding Indian GAAP vis-à-vis IFRS and US GAAP.
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