This book provides a comprehensive commentary on the Indian Accounting Standards (Ind ASs) & comprehensive analysis of amended Schedule III of the Companies Act 2013. The Present Publication is the 7th Edn & updated till 31st March 2022, incorporating the Companies (Indian Accounting Standards) (Amendment) Rules 2022. This book is authored by B.D. Chatterjee & Jinender Jain, with the following noteworthy features: • [Process Flow Diagrams of Major Ind AS] to help the reader understand and comprehend the nuances of each Ind AS in its simplest form • [200+ Process Flow Diagrams, Charts, Illustrations & Case Studies] to deep dive into the Ind ASs & their convergence with IAS/IFRS, updated with the latest notified amendments in each of the Ind ASs, based on practical issues and questions • [Definitions & Application Guidance] are incorporated in critical chapters • [Detailed Comparative Analysis] of the Ind ASs with the amending Accounting Standards (AS) • [Case Studies] on disclosure of accounting policies.
