Corporate Financial Reporting

Corporate Financial Reporting Guide : About the Book

The regulatory environment in India is governed by various statutory authorities. In today’s parlance corporate enterprises have to comply with provisions of the Companies Act, 2013, Accounting Standards (AS), Indian Accounting Standards (Ind AS), ICAI pronouncements, and Income Computation and Disclosure Standards (ICDS). Accordingly, the level of corporate financial reporting has gone through a metamorphosis of change and ushered in a whole new level of complexity.

Given addressing this, the present book aims to provide the entire gamut of statutory laws applicable to Corporations in one place while presenting financial statements. The book also incorporates interlinkages, comparisons, illustrations, diagrams, flow charts, and summaries in a lucid and user-friendly manner. The book would be immensely useful for professionals dealing with financial reporting.

Corporate Financial Reporting Guide : Key Features:

1) Topic-wise detailed comparison between provisions of Schedule III Division I (for AS) and Division II (for Ind AS) to Companies Act, 2013.

2) Covering comparative summary between provisions of AS, Ind AS & ICDS.

3) Covering comparative summary between AS, Ind AS, IFRS, and US GAAP.

4) Covering illustrations dealing with various financial issues under each topic.

5) Detailed coverage of:

• AS from AS 1 to AS 29 was notified by the Ministry of Corporate Affairs (MCA)
• Ind AS from Ind AS 1 to Ind AS 41 and Ind AS 101 to Ind AS 115 notified by the MCA
• ICDS promulgated by CBDT
• Guidance Notes issued by ICAI6) Reader-friendly presentation of topics through the use of diagrams, charts, summaries, and examples.

Pages:1336 Pages

Author: B D Chatterjee

Published on (Date): 30 September 2018

Publisher: Bloomsbury Professional India

ISBN-10 ‏ : ‎ 9387457168

ISBN-13  :  978-9387457164

Format:  Paperback