Taxmann’s New Accounting Standards {AS} (Notified Under Companies Act 2013 and Enfoeced with Effect Form 1-4-2021) Edition 2021

627.00

Taxmann’s New Accounting Standards {AS} (Notified Under Companies Act 2013 and Enfoeced with Effect Form 1-4-2021) Edition 2021

In stock

627.00

In stock

Add to cart
SKU: PROF3443 Category:

Taxmann’s New Accounting Standards {AS} (Notified Under Companies Act 2013 and Enfoeced with Effect Form 1-4-2021) Edition 2021

Description

New Accounting Standards (AS) contains the updated Accounting Standards issued under the Companies (Accounting Standard) Rules, 2021, with effect from 01-04-2021. It also provides an overview of all changes incorporated in the new Accounting Standards vis-à-vis the previous version; in other words, it presents a comparative study of Accounting Standard Rules 2006 & Accounting Standards Rules 2021.

The Present Publication is the Latest Edition, authored by Taxmann’s Editorial Board, updated till 24th June 2021, with the following noteworthy features:

  • [Text of New Accounting Standard Rules, 2021] notified under Companies (Accounting Standard) Rules, 2021 (Enforced w.e.f. 1-4-2021);
  • [Complete Checklist] on the applicability of Accounting Standards for Small and Medium Companies (SMCs) and Non-SMCs; and
  • [Detailed Guide on Exemptions/Relaxations] in Accounting Standards for SMCs

The contents of the book are as follows:

  • Arrangement of Rules
    • Short Title and Commencement
    • Definitions
    • Accounting Standards
    • Obligation to Comply with Accounting Standards
    • Qualification for Exemption or Relaxation in respect of SMC
  • General Instructions
  • Accounting Standards
    • Accounting Standard (AS) 1: Disclosure of Accounting Policies
    • Accounting Standard (AS) 2: Valuation of Inventories
    • Accounting Standard (AS) 3: Cash Flow Statements
    • Accounting Standard (AS) 4: Contingencies and Events occurring after the Balance Sheet Date
    • Accounting Standard (AS) 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
    • Accounting Standard (AS) 7: Construction Contracts
    • Accounting Standard (AS) 9:  Revenue Recognition
    • Accounting Standard (AS) 10:  Property, Plant and Equipment
    • Accounting Standard (AS) 11:  The Effects of Changes in Foreign Exchange Rates
    • Accounting Standard (AS) 12: Accounting for Government Grants
    • Accounting Standard (AS) 13: Accounting for Investments
    • Accounting Standard (AS) 14: Accounting for Amalgamations
    • Accounting Standard (AS) 15: Employee Benefits
    • Accounting Standard (AS) 16: Borrowing Costs
    • Accounting Standard (AS) 17: Segment Reporting
    • Accounting Standard (AS) 18: Related Party Disclosures
    • Accounting Standard (AS) 19: Leases
    • Accounting Standard (AS) 20: Earnings Per Share
    • Accounting Standard (AS) 21: Consolidated Financial Statements
    • Accounting Standard (AS) 22: Accounting for Taxes on Income
    • Accounting Standard (AS) 23: Accounting for Investments in Associates in Consolidated Financial Statements
    • Accounting Standard (AS) 24: Discontinuing Operations
    • Accounting Standard (AS) 25: Interim Financial Reporting
    • Accounting Standard (AS) 26: Intangible Assets
    • Accounting Standard (AS) 27: Financial Reporting of Interests in Joint Ventures
    • Accounting Standard (AS) 28: Impairment of Assets
    • Accounting Standard (AS) 29: Provisions, Contingent Liabilities and Contingent Assets

About the author

Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr. Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in our publications and research platform. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • Keep the readers abreast with the latest developments in the judicial and legislative fields
  • Prepare the analytical write-ups on recent, controversial, and contagious issues to help the readers to understand the event and its implications
  • Every content published by Taxmann should be complete, accurate and lucid
  • All evidence-based statements must be supported with proper reference to Section, Circular No., Notification No., or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Choose a font and size that’s easy to read, and remain consistent across all imprint and digital publications
Weight 0.4 kg
Authors

Publisher

ISBN

Binding

Edition

Language

Reviews

There are no reviews yet.

Be the first to review “Taxmann’s New Accounting Standards {AS} (Notified Under Companies Act 2013 and Enfoeced with Effect Form 1-4-2021) Edition 2021”

Your email address will not be published. Required fields are marked *