- As Amended by Companies (Indian Accounting Standards) Second Amendment Rules, 2019 (w.e.f. 1-4-2019)
- Ind AS 115, Ind AS 116 and other changes covered exhaustively.
- Complex Ind AS’s (eg. Financial Instruments, Business Combination Consolidation, etc) explained in a simple language with Practical Illustrations.
- Model financial statements under Ind AS and Schedule III
- Ind AS impact on Minimum Alternate Tax (MAT) and income taxes covered extensively.
- Ind AS Transition Facilitation Group (ITFG) interpretations covered
- Detailed comparison of Ind AS with Indian GAAP, IFRS and ICDS Ind AS bare standards