Indian Accounting Standards

Indian Accounting Standards

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Indian Accounting Standards comprehensively covers the Accounting Standards issued by ICAI. The book covers the interpretations as well as the opinions of the Experts Advisory Committee (EAC) of ICAI on Accounting Standards. In addition, it explains the Guidance Note on Accounting for Employee Share Based Payments and helps understand accounting for financial instruments based on IAS-32 and IAS-39. Another highlight of the book is the discussion on International Financial Standards (IFRS), to the corresponding AS. Besides these, the book provides a comparison of AS with IFRS and US GAAP.Unbilled revenue, included in debtors, represents amounts recognized based on services performed in advance of billing in ... All revenues are shown exclusive of sales tax and service tax and net of applicable discounts and allowances.

Title:Indian Accounting Standards
Publisher:Tata McGraw-Hill Education - 2006


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