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Author: B.D. Chatterjee Publisher: Taxmann Publications Private Limited ISBN: 9357784586 Category : Law Languages : en Pages : 22
Book Description
This book provides a comprehensive commentary on the Indian Accounting Standards (Ind ASs) & detailed analysis of amended Schedule III of the Companies Act 2013. It addresses the implementation and adaptation of Ind AS in India, reflecting their convergence with International Financial Reporting Standards (IFRS). This book is an exhaustive commentary on Indian Accounting Standards, making it an essential resource for accounting professionals, students, and anyone seeking to understand and implement Ind AS in financial reporting. The Present Publication is the 9th Edition, and the law stated in the book is amended up to 15th May 2024. It incorporates the Companies (Indian Accounting Standards) (Amendment) Rules, 2023. This book is authored by B.D. Chatterjee & Jinender Jain, with the following noteworthy features: • [Simplified Process Flow Diagrams] The book includes numerous diagrams to help readers understand and comprehend the nuances of each Ind AS in a simplified and lucid language • [Extensive Visual Aids] Over 200 process flow diagrams, charts, illustrations, and case studies are provided to analyse the Ind AS and its convergence with IAS/IFRS. These are updated with the latest notified amendments based on practical issues and questions • [Definitions and Application Guidance] Critical chapters incorporate essential definitions and application guidance for better clarity • [Detailed Comparative Analysis] The book offers a comprehensive comparison of Ind AS with amended Accounting Standards (AS). • [Case Studies] Practical case studies on the disclosure of accounting policies are included to provide real-world examples • [Global Perspective] Each chapter highlights the convergence of Ind AS with IFRS, providing a global context • [References] The book references notified texts on Ind AS and AS published by the Ministry of Corporate Affairs, ICAI publications, and adaptations from ACCA UK • [Additional Content] The 9th Edition also includes short questions and answers, over 150 multiple-choice questions on Ind AS, and additional illustrations based on practical issues and questions The detailed contents of this book are as follows: • Financial Reporting in India and Conceptual Framework for Financial Reporting o Provides an overview of financial reporting practices in India o Discusses the conceptual framework that underpins financial reporting o Explains the objectives, qualitative characteristics, and limitations of financial statements • Indian Accounting Standards (Ind AS) Applicability and Summary o Details the applicability of various Ind AS to different types of entities o Summarizes each of the Indian Accounting Standards, offering a snapshot of their key points • Ind AS 1 – Presentation of Financial Statements and Schedule III o Focuses on the guidelines for presenting financial statements o Explains the requirements of Schedule III of the Companies Act o Emphasizes the structure and content of financial statements, including balance sheets, profit and loss statements, and notes • Ind AS 2 – Inventories o Provides standards for accounting and reporting inventories o Covers measurement, cost determination, and recognition of inventories o Discusses the impact of inventories on financial statements • Ind AS 7 – Statement of Cash Flows o Guides the preparation and presentation of cash flow statements o Explains the classification of cash flows into operating, investing, and financing activities o Highlights the importance of cash flow information in financial analysis • Ind AS 8 – Accounting Policies, Changes in Accounting Estimates, and Errors o Sets out the criteria for selecting and changing accounting policies o Addresses how to account for changes in accounting estimates o Details the correction of errors in financial statements • Ind AS 10 – Events Occurring After the Reporting Period o Explains the treatment of events that occur after the reporting period but before the financial statements are authorized for issue o Differentiates between adjusting and non-adjusting events • Ind AS 12 – Income Taxes o Provides guidance on the accounting treatment of income taxes o Discusses current and deferred tax, tax bases, and temporary differences o Explains the recognition of tax assets and liabilities • Ind AS 16 – Property, Plant, and Equipment o Focuses on the accounting for property, plant, and equipment o Covers recognition, measurement, depreciation, and derecognition of assets o Discusses revaluation models and impairment testing • Ind AS 17 – Leases o Provides standards for accounting for lease agreements by lessees and lessors o Covers the classification of leases as finance or operating leases o Explains the recognition, measurement, and disclosure requirements • Ind AS 19 – Employee Benefits o Addresses the accounting for employee benefits, including short-term and long-term benefits o Discusses post-employment benefits, termination benefits, and other long-term benefits o Explains the recognition and measurement of defined benefit and defined contribution plans • Ind AS 20 – Accounting for Government Grants and Disclosure of Government Assistance o Sets out the principles for recognizing and measuring government grants o Provides guidelines for the disclosure of government assistance o Discusses the impact of grants on financial performance • Ind AS 21 – The Effects of Changes in Foreign Exchange Rates o Provides standards for accounting for foreign currency transactions o Covers the translation of financial statements and the impact of exchange rate changes o Discusses the recognition of foreign exchange gains and losses • Ind AS 23 – Borrowing Costs o Sets out the accounting treatment of borrowing costs o Explains when borrowing costs should be capitalized as part of the cost of a qualifying asset o Discusses the calculation and recognition of borrowing costs • Ind AS 24 – Related Party Disclosures o Requires the disclosure of related party relationships, transactions, and outstanding balances o Aims to provide transparency regarding the influence of related parties on financial statements • Ind AS 27 – Separate Financial Statements o Provides guidance on the preparation of separate financial statements for entities with subsidiaries, associates, or joint ventures o Explains the accounting policies to be applied in separate financial statements • Ind AS 28 – Investments in Associates and Joint Ventures o Covers the accounting for investments in associates and joint ventures using the equity method o Discusses the recognition, measurement, and disclosure of such investments • Ind AS 29 – Financial Reporting in Hyperinflationary Economies o Provides guidelines for entities operating in hyperinflationary economies o Explains the adjustments required to financial statements to reflect the effects of hyperinflation • Ind AS 32 – Financial Instruments | Presentation o Sets out the principles for the presentation of financial instruments as liabilities or equity o Covers compound financial instruments and the classification of interest, dividends, losses, and gains • Ind AS 33 – Earnings per Share o Provides guidance on the calculation and presentation of earnings per share (EPS) o Explains the requirements for basic and diluted EPS • Ind AS 34 – Interim Financial Reporting o Sets out the principles for recognizing and measuring items in interim financial reports o Explains the requirements for the minimum content of an interim financial report • Ind AS 36 – Impairment of Assets o Provides guidelines for the assessment of asset impairment o Covers the recognition and measurement of impairment losses and reversals o Discusses the cash-generating unit (CGU) concept • Ind AS 37 – Provisions, Contingent Liabilities, and Contingent Assets o Sets out the accounting treatment for provisions, contingent liabilities, and contingent assets o Explains the criteria for recognizing and measuring provisions • Ind AS 38 – Intangible Assets o Provides standards for the recognition and measurement of intangible assets o Covers internally generated intangible assets and their amortization • Ind AS 40 – Investment Property o Provides guidelines for the recognition, measurement, and disclosure of investment property o Explains the use of fair value and cost models • Ind AS 41 – Agriculture o Sets out the accounting treatment for agricultural activity o Covers the recognition and measurement of biological assets and agricultural produce • Ind AS 101 – First-time Adoption of Indian Accounting Standards o Provides guidance for entities adopting Ind AS for the first time o Explains the transition requirements and exemptions • Ind AS 102 – Share-based Payment o Provides standards for the recognition and measurement of share-based payment transactions o Covers both equity-settled and cash-settled share-based payments • Ind AS 103 – Business Combinations o Sets out the accounting principles for business combinations o Explains the recognition and measurement of acquired assets, liabilities, and goodwill • Ind AS 104 – Insurance Contracts o Provides guidance on the accounting treatment of insurance contracts o Covers the recognition and measurement of insurance liabilities • Ind AS 105 – Non-current Assets Held for Sale and Discontinued Operations o Sets out the requirements for the classification, measurement, and presentation of non-current assets held for sale and discontinued operations • Ind AS 106 – Exploration for and Evaluation of Mineral Resources o Provides standards for the exploration and evaluation of mineral resources o Covers the recognition and measurement of exploration and evaluation expenditures • Ind AS 107 – Financial Instruments | Disclosures o Requires disclosures about the significance of financial instruments and the nature and extent of risks arising from those instruments • Ind AS 108 – Operating Segments o Provides guidelines for the disclosure of information about operating segments o Explains the criteria for identifying reportable segments • Ind AS 109 – Financial Instruments o Sets out the principles for the recognition, measurement, and classification of financial instruments o Covers the impairment of financial assets and hedge accounting • Ind AS 110 – Consolidated Financial Statements o Provides standards for the preparation and presentation of consolidated financial statements o Explains the principles for identifying control and preparing consolidated financial statements • Ind AS 111 – Joint Arrangements o Provides guidelines for the accounting of joint arrangements, including joint operations and joint ventures • Ind AS 112 – Disclosure of Interests in Other Entities o Requires disclosures about an entity's interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities • Ind AS 113 – Fair Value Measurement o Provides a framework for measuring fair value and requires disclosures about fair value measurements o Explains the hierarchy of fair value inputs • Ind AS 114 – Regulatory Deferral Accounts o Sets out the accounting requirements for regulatory deferral accounts o Applies to entities that are subject to rate regulation • Ind AS 115 – Revenue from Contracts with Customers o Provides comprehensive guidelines for recognizing revenue from contracts with customers o Explains the five-step model for revenue recognition • Ind AS 116 – Leases o Provides comprehensive guidance on lease accounting o Covers the recognition, measurement, presentation, and disclosure of leases • Short Questions and Answers on Ind AS Offers a collection of short questions and answers for quick reference and review • Multiple Choice Questions on Ind AS o Includes multiple-choice questions to test knowledge and understanding of Ind AS
Author: B.D. Chatterjee Publisher: Taxmann Publications Private Limited ISBN: 9357784586 Category : Law Languages : en Pages : 22
Book Description
This book provides a comprehensive commentary on the Indian Accounting Standards (Ind ASs) & detailed analysis of amended Schedule III of the Companies Act 2013. It addresses the implementation and adaptation of Ind AS in India, reflecting their convergence with International Financial Reporting Standards (IFRS). This book is an exhaustive commentary on Indian Accounting Standards, making it an essential resource for accounting professionals, students, and anyone seeking to understand and implement Ind AS in financial reporting. The Present Publication is the 9th Edition, and the law stated in the book is amended up to 15th May 2024. It incorporates the Companies (Indian Accounting Standards) (Amendment) Rules, 2023. This book is authored by B.D. Chatterjee & Jinender Jain, with the following noteworthy features: • [Simplified Process Flow Diagrams] The book includes numerous diagrams to help readers understand and comprehend the nuances of each Ind AS in a simplified and lucid language • [Extensive Visual Aids] Over 200 process flow diagrams, charts, illustrations, and case studies are provided to analyse the Ind AS and its convergence with IAS/IFRS. These are updated with the latest notified amendments based on practical issues and questions • [Definitions and Application Guidance] Critical chapters incorporate essential definitions and application guidance for better clarity • [Detailed Comparative Analysis] The book offers a comprehensive comparison of Ind AS with amended Accounting Standards (AS). • [Case Studies] Practical case studies on the disclosure of accounting policies are included to provide real-world examples • [Global Perspective] Each chapter highlights the convergence of Ind AS with IFRS, providing a global context • [References] The book references notified texts on Ind AS and AS published by the Ministry of Corporate Affairs, ICAI publications, and adaptations from ACCA UK • [Additional Content] The 9th Edition also includes short questions and answers, over 150 multiple-choice questions on Ind AS, and additional illustrations based on practical issues and questions The detailed contents of this book are as follows: • Financial Reporting in India and Conceptual Framework for Financial Reporting o Provides an overview of financial reporting practices in India o Discusses the conceptual framework that underpins financial reporting o Explains the objectives, qualitative characteristics, and limitations of financial statements • Indian Accounting Standards (Ind AS) Applicability and Summary o Details the applicability of various Ind AS to different types of entities o Summarizes each of the Indian Accounting Standards, offering a snapshot of their key points • Ind AS 1 – Presentation of Financial Statements and Schedule III o Focuses on the guidelines for presenting financial statements o Explains the requirements of Schedule III of the Companies Act o Emphasizes the structure and content of financial statements, including balance sheets, profit and loss statements, and notes • Ind AS 2 – Inventories o Provides standards for accounting and reporting inventories o Covers measurement, cost determination, and recognition of inventories o Discusses the impact of inventories on financial statements • Ind AS 7 – Statement of Cash Flows o Guides the preparation and presentation of cash flow statements o Explains the classification of cash flows into operating, investing, and financing activities o Highlights the importance of cash flow information in financial analysis • Ind AS 8 – Accounting Policies, Changes in Accounting Estimates, and Errors o Sets out the criteria for selecting and changing accounting policies o Addresses how to account for changes in accounting estimates o Details the correction of errors in financial statements • Ind AS 10 – Events Occurring After the Reporting Period o Explains the treatment of events that occur after the reporting period but before the financial statements are authorized for issue o Differentiates between adjusting and non-adjusting events • Ind AS 12 – Income Taxes o Provides guidance on the accounting treatment of income taxes o Discusses current and deferred tax, tax bases, and temporary differences o Explains the recognition of tax assets and liabilities • Ind AS 16 – Property, Plant, and Equipment o Focuses on the accounting for property, plant, and equipment o Covers recognition, measurement, depreciation, and derecognition of assets o Discusses revaluation models and impairment testing • Ind AS 17 – Leases o Provides standards for accounting for lease agreements by lessees and lessors o Covers the classification of leases as finance or operating leases o Explains the recognition, measurement, and disclosure requirements • Ind AS 19 – Employee Benefits o Addresses the accounting for employee benefits, including short-term and long-term benefits o Discusses post-employment benefits, termination benefits, and other long-term benefits o Explains the recognition and measurement of defined benefit and defined contribution plans • Ind AS 20 – Accounting for Government Grants and Disclosure of Government Assistance o Sets out the principles for recognizing and measuring government grants o Provides guidelines for the disclosure of government assistance o Discusses the impact of grants on financial performance • Ind AS 21 – The Effects of Changes in Foreign Exchange Rates o Provides standards for accounting for foreign currency transactions o Covers the translation of financial statements and the impact of exchange rate changes o Discusses the recognition of foreign exchange gains and losses • Ind AS 23 – Borrowing Costs o Sets out the accounting treatment of borrowing costs o Explains when borrowing costs should be capitalized as part of the cost of a qualifying asset o Discusses the calculation and recognition of borrowing costs • Ind AS 24 – Related Party Disclosures o Requires the disclosure of related party relationships, transactions, and outstanding balances o Aims to provide transparency regarding the influence of related parties on financial statements • Ind AS 27 – Separate Financial Statements o Provides guidance on the preparation of separate financial statements for entities with subsidiaries, associates, or joint ventures o Explains the accounting policies to be applied in separate financial statements • Ind AS 28 – Investments in Associates and Joint Ventures o Covers the accounting for investments in associates and joint ventures using the equity method o Discusses the recognition, measurement, and disclosure of such investments • Ind AS 29 – Financial Reporting in Hyperinflationary Economies o Provides guidelines for entities operating in hyperinflationary economies o Explains the adjustments required to financial statements to reflect the effects of hyperinflation • Ind AS 32 – Financial Instruments | Presentation o Sets out the principles for the presentation of financial instruments as liabilities or equity o Covers compound financial instruments and the classification of interest, dividends, losses, and gains • Ind AS 33 – Earnings per Share o Provides guidance on the calculation and presentation of earnings per share (EPS) o Explains the requirements for basic and diluted EPS • Ind AS 34 – Interim Financial Reporting o Sets out the principles for recognizing and measuring items in interim financial reports o Explains the requirements for the minimum content of an interim financial report • Ind AS 36 – Impairment of Assets o Provides guidelines for the assessment of asset impairment o Covers the recognition and measurement of impairment losses and reversals o Discusses the cash-generating unit (CGU) concept • Ind AS 37 – Provisions, Contingent Liabilities, and Contingent Assets o Sets out the accounting treatment for provisions, contingent liabilities, and contingent assets o Explains the criteria for recognizing and measuring provisions • Ind AS 38 – Intangible Assets o Provides standards for the recognition and measurement of intangible assets o Covers internally generated intangible assets and their amortization • Ind AS 40 – Investment Property o Provides guidelines for the recognition, measurement, and disclosure of investment property o Explains the use of fair value and cost models • Ind AS 41 – Agriculture o Sets out the accounting treatment for agricultural activity o Covers the recognition and measurement of biological assets and agricultural produce • Ind AS 101 – First-time Adoption of Indian Accounting Standards o Provides guidance for entities adopting Ind AS for the first time o Explains the transition requirements and exemptions • Ind AS 102 – Share-based Payment o Provides standards for the recognition and measurement of share-based payment transactions o Covers both equity-settled and cash-settled share-based payments • Ind AS 103 – Business Combinations o Sets out the accounting principles for business combinations o Explains the recognition and measurement of acquired assets, liabilities, and goodwill • Ind AS 104 – Insurance Contracts o Provides guidance on the accounting treatment of insurance contracts o Covers the recognition and measurement of insurance liabilities • Ind AS 105 – Non-current Assets Held for Sale and Discontinued Operations o Sets out the requirements for the classification, measurement, and presentation of non-current assets held for sale and discontinued operations • Ind AS 106 – Exploration for and Evaluation of Mineral Resources o Provides standards for the exploration and evaluation of mineral resources o Covers the recognition and measurement of exploration and evaluation expenditures • Ind AS 107 – Financial Instruments | Disclosures o Requires disclosures about the significance of financial instruments and the nature and extent of risks arising from those instruments • Ind AS 108 – Operating Segments o Provides guidelines for the disclosure of information about operating segments o Explains the criteria for identifying reportable segments • Ind AS 109 – Financial Instruments o Sets out the principles for the recognition, measurement, and classification of financial instruments o Covers the impairment of financial assets and hedge accounting • Ind AS 110 – Consolidated Financial Statements o Provides standards for the preparation and presentation of consolidated financial statements o Explains the principles for identifying control and preparing consolidated financial statements • Ind AS 111 – Joint Arrangements o Provides guidelines for the accounting of joint arrangements, including joint operations and joint ventures • Ind AS 112 – Disclosure of Interests in Other Entities o Requires disclosures about an entity's interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities • Ind AS 113 – Fair Value Measurement o Provides a framework for measuring fair value and requires disclosures about fair value measurements o Explains the hierarchy of fair value inputs • Ind AS 114 – Regulatory Deferral Accounts o Sets out the accounting requirements for regulatory deferral accounts o Applies to entities that are subject to rate regulation • Ind AS 115 – Revenue from Contracts with Customers o Provides comprehensive guidelines for recognizing revenue from contracts with customers o Explains the five-step model for revenue recognition • Ind AS 116 – Leases o Provides comprehensive guidance on lease accounting o Covers the recognition, measurement, presentation, and disclosure of leases • Short Questions and Answers on Ind AS Offers a collection of short questions and answers for quick reference and review • Multiple Choice Questions on Ind AS o Includes multiple-choice questions to test knowledge and understanding of Ind AS
Author: Taxmann Publisher: Taxmann Publications Private Limited ISBN: 9390128404 Category : Law Languages : en Pages : 17
Book Description
This book is a guide to Indian Accounting Standards with ‘Basis for Conclusion’, ‘Illustrative Examples’, ‘Implementation Guidance’ and ‘ITFG Guidance’. The Present Publication, is the 5th Edition, as amended by Companies (Indian Accounting Standards) Amendment Rules 2020 (w.e.f. 24-07-2020) The commentaries in the book provide comprehensive guidance on the following: • What deliberations were made while forming the standards • Comprehension of various provisions mentioned across Ind AS • Guidance on how to implement the standards under various practical scenarios. The coverage of the book is as follows: • Illustrative examples for better comprehension • Implementation Guidance indicating step-by-step on how complex provisions shall be implemented • Basis for conclusion explaining what deliberations were made while framing the standards • Opinions on implementation of Ind AS This book provides guidance for professionals who are engaged in the practice involving Indian Accounting Standards (Ind AS). This book is also useful for corporate teams involved in making financial statements as well as auditors.
Author: David S. Bright Publisher: ISBN: 9781998109166 Category : Languages : en Pages : 0
Book Description
Black & white print. Principles of Management is designed to meet the scope and sequence requirements of the introductory course on management. This is a traditional approach to management using the leading, planning, organizing, and controlling approach. Management is a broad business discipline, and the Principles of Management course covers many management areas such as human resource management and strategic management, as well as behavioral areas such as motivation. No one individual can be an expert in all areas of management, so an additional benefit of this text is that specialists in a variety of areas have authored individual chapters.
Author: B D Chatterjee Publisher: Bloomsbury Publishing ISBN: 9354351751 Category : Business & Economics Languages : en Pages : 900
Book Description
HIGHLIGHTS Covers the evolving CFO role in: Partnering strategies with businesses for best-in-class structures and processes, Masterminding Balance Sheet management including investment and financing decisions, Stewarding of Risk Management and Corporate Governance, Facilitating in corporate restructuring including financial due diligence and enterprise valuation. Management of start-ups including fund management and listing requirements. Key features of the book The book has dovetailed the integrated CFO solutions into the following sections: SECTION A Lay the Building Blocks - by partnering on business strategy, develop best-in-class structure and implement state-of-the-art system enabled processes Chapter 1 CFO's Role: The lighthouse function Chapter 2 Partnering on Business Strategy Chapter 3 Best-in-class Finance Structure Chapter 4 Mapping of Critical Business Processes Chapter 5 Enterprise System Solution and Digital Transformation SECTION B Drive Balance Sheet Management - by effectively managing Financial Reporting, Financial health and hygiene and modeling for business decisions, risk management and control and corporate governance and compliance Chapter 6 Manage Financial Reporting Chapter 7 Sustain Financial Health & Hygiene Chapter 8 Apply Financial Modelling for Decision Analysis Chapter 9 Monitor Risk Management and Financial Control Chapter 10 Steward Corporate Governance SECTION C Facilitate business growth and change management - through corporate restructuring, financial due diligence, enterprise valuation related to Merger & Acquisitions and managing start-ups Chapter 11 Facilitate Corporate Restructuring Chapter 12 Drive Financial Due Diligence Chapter 13 Manage Enterprise valuation Chapter 14 Play a pivotal role in Managing Start-ups Chapter 15 CFO and the Future Each chapter includes numerous examples and case studies primarily from the Author's personal experience.
Author: Donald DePamphilis Publisher: Academic Press ISBN: 0123854857 Category : Business & Economics Languages : en Pages : 784
Book Description
Two strengths distinguish this textbook from others. One is its presentation of subjects in the contexts wherein they occur. The other is its use of current events. Other improvements have shortened and simplified chapters, increased the numbers and types of pedagogical supplements, and expanded the international appeal of examples.
Author: B D Chatterjee Publisher: Bloomsbury Publishing ISBN: 9390176638 Category : Business & Economics Languages : en Pages : 750
Book Description
ABOUT THE BOOK AND KEY FEATURES In the complex world of business today, valuation has become an integral part of every sphere of day to day business activities. The term “fair value” is frequently used (and often misused) in every business transaction we enter into. The concept of “business valuation” in its various forms like historical cost, replacement value, net realisable value and present value are being used and interpreted to meet the requirements of varied and complex business transactions. On top of this, the onset of the pandemic (COVID-19) has thrown the business entities around the world into a whirlwind of uncertainties and challenges and has pushed the business valuation exercise into uncharted territories. Keeping this in view, this body of work explains and interprets the following in reader-friendly and lucid form: All the concepts revolving around business valuation, Extensive illustrations and case studies related to various methods of business valuation, Application of Ind AS, AS, IFRS and ICDS with respect to fair value measurement, Valuation of tangible assets, intangible assets and goodwill, Valuation of liabilities and provisions, Valuation of shares, valuation of brands and business which are used as basic ingredient to corporate restructuring, Concept of Economic Value Added (EVA), Valuation in Merger & Acquisitions, Salient features of the Valuation Standards issued by ICAI and International Valuation Standards issued by the International Valuation Standards Council, Significant judicial pronouncements related to business valuation, Possible impact of the pandemic on the business valuation of a target organization.
Author: J. Stewart Black Publisher: ISBN: Category : Business & Economics Languages : en Pages : 1347
Book Description
This resource aligns to introductory courses in Organizational Behavior. The text presents the theory, concepts, and applications with particular emphasis on the impact that individuals and groups can have on organizational performance and culture. An array of recurring features engages students in entrepreneurial thinking, managing change, using tools/technology, and responsible management. This is an adaptation of Organizational Behavior by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
Author: B D Chatterjee Publisher: Bloomsbury Publishing ISBN: 9390077753 Category : Business & Economics Languages : en Pages : 212
Book Description
Though GST is a tax reform, however, it is pertinent for entities to access its impact on accounts, accounting processes and various disclosures. Second edition of this book attempts to bridge that gap by providing a pragmatic analysis of the concepts and processes established under GST vis-à-vis accounting laws. The book is aimed at all the professionals, students and other academicians. Key highlights Comparative analysis of important provisions under AS, Ind AS and GST. Details discussion on: – Accounts, records, documents to be maintained under GST; – Input tax credit; – Journal entries and ledgers to be maintained under GST; – Year-end control points for accountants; – GST Audit preparations. Detailed analysis of: – Employer-employee transactions; – Prior-period items and provisions; – Related party transactions; Contains FAQs and GST forms and formats relevant for accountants.
Author: B D Chatterjee Publisher: Bloomsbury Publishing ISBN: 939017662X Category : Law Languages : en Pages : 750
Book Description
About the Book An effective Financial Due Diligence exercise is the cornerstone of a successful merger & acquisition deal between a prospective buyer and a seller willing to carry out an arm's length deal throwing up a win-win situation for both. A robust Financial Due Diligence is even more necessary in today's business environment to critically assess the health and hygiene of the target entity to drive a proper valuation acceptable to both the constituents. This book will equip you with the knowledge, practical tools and techniques you need to enable you to conduct an effective financial due diligence. It also discusses aspects of corporate restructuring including the possible impact of the ongoing pandemic on the target organization. Key features A curtain raiser on corporate restructuring. Impact of the ongoing pandemic on the financial due diligence exercise on the target organization. Broad commentary on the due diligence approach with broad emphasis on financial due diligence. The seller side approach to financial due diligence and the pitfalls leading to proverbial black hole of valuation. Deep dive into the buyer side approach to financial due diligence. Financial modelling as an important tool use for financial due diligence. Financial statement analysis and use of financial ratios with illustrations to support the conclusions of financial due diligence. Various methods used in Business Valuation with illustrations. Risk Analysis and Management as an integral part of financial due diligence exercise. Distress Analysis of target entities. Illustrations and case studies picked up from practical experience of the author. Contains a questionnaire for guideline on how to carry out a financial due diligence exercise.
Author: B.D. Chatterjee 
Author: B.D. Chatterjee 
Author: Taxmann 
Author: Kamal Garg
Author: David S. Bright
Author: B D Chatterjee
Author: Donald DePamphilis
Author: B D Chatterjee
Author: J. Stewart Black
Author: B D Chatterjee
Author: B D Chatterjee