Indian Accounting Standards (Sem 6, BCom, BCU, NEP)

We have great pleasure in presenting First edition “Indian Accounting Standards” written for students of UG courses. The related matters are written in a simple and easily understandable.

This volume is an attempt to provide the students with thorough understanding of Indian Accounting Standards. We have presented the subject matter in a systematic manner with liberal use of charts and diagrams where ever necessary so as to make it interesting and sustain students’ interest.

Contents –

1. Introduction to Indian Accounting Standards and IFRS
2. Provision under Accounting Standard for Items Appear in Financial Statements
3. Preparation of Financial Statements as per Ind AS
4. Provisions under Accounting Standards for Items that do not Appear in Financial Statements
5. Consolidated & Separate Financial Statements of Group Entities