Part I -- Basics of Accounting |
1
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| 1 General Introduction |
2
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| 2 Reporting Requirements under Various Laws |
7
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| 3 Accounting Ratios |
12
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Part II -- Overview of Accounting Standards |
15
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| 4 Introducing Accounting Standards |
16
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| 5 Applicability of Accounting Standards to Companies |
19
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| 6 Applicability of Accounting Standards to Non-company Entities |
22
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| 7 Accounting Standards in Nutshell |
33
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| 8 Accounting Standard Interpretations in Nut Shell |
73
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| 9 Accounting Standards Notified under Income Tax Act in Nut Shell |
75
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Part III -- Accounting Standards |
76
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| 10 Disclosure of Accounting Policies [AS 1] |
77
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| 11 Valuation of Inventories [AS 2] |
83
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| 12 Cash Flow Statements [AS 3] |
97
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| 13 Contingencies and Events Occurring After Balance Sheet Date [AS 4] |
109
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| 14 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies [AS 5] |
117
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| 15 Construction Contracts [AS 7] |
124
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| 16 Revenue Recognition [AS 9] |
133
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| 17 Property, Plant and Equipment [AS 10] |
145
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| 18 Effects of Changes in Foreign Exchange Rates [AS 11] |
163
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| 19 Accounting for Government Grants [AS 12] |
182
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| 20 Accounting for Investments [AS 13] |
190
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| 21 Accounting for Amalgamation [AS 14] |
197
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| 22 Employee Benefits [AS 15] |
204
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| 23 Borrowing Costs [AS 16] |
248
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| 24 Segment Reporting [AS 17] |
257
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| 25 Related Party Disclosure [AS 18] |
268
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| 26 Leases [AS 19] |
280
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| 27 Earnings Per Share [AS 20] |
295
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| 28 Consolidated Financial Statements [AS 21] |
308
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| 29 Accounting for Taxes on Income [AS 22] |
321
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| 30 Accounting for Investments in Associates in Consolidated Financial Statements [AS 23] |
347
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| 31 Discontinuing Operations [AS 24] |
356
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| 32 Interim Financial Reporting [AS 25] |
366
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| 33 Intangible Assets [AS 26] |
378
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| 34 Financial Reporting of Interest in Joint Ventures [AS 27] |
403
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| 35 Impairment of Assets [AS 28] |
416
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| 36 Provisions, Contingent Liabilities and Contingent Assets [AS 29] |
452
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Part IV -- Income Tax Accounting Standards |
468
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| 37 Tax Accounting Standards [TAS] |
469
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| 38 TAS Vis-a-Vis Related ICAI Accounting Standards |
474
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Part V -- Specific Accounting Issues |
476
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| 39 Certain Issues in Interpretation of Accounting Standards/ Guidance Notes |
477
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Part VI -- Overview of ICDS |
496
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| 40 Introduction and Applicability |
497
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| 41 ICDS Vis-a-Vis Section 145 |
505
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| 42 FAQs on ICDSs |
516
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| 43 Overview of ICDSs |
522
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| 44 Overview of Common Principles Contained in all ICDSs |
541
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| 45 ICDS and Income Tax Returns Forms/Tax Audit Report |
543
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Part VII -- Commentary on ICDSs |
545
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| 46 ICDS-I : Accounting Policies |
546
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| 47 ICDS-II : Valuation of Inventories |
559
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| 48 ICDS-III : Construction Contracts |
586
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| 49 ICDS-IV : Revenue Recognition |
608
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| 50 ICDS-V : Tangible Fixed Assets |
631
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| 51 ICDS-VI : Effect of Changes in Foreign Exchange Rates |
671
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| 52 ICDS-VII : Government Grants |
686
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| 53 ICDS-VIII : Securities |
694
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| 54 ICDS-IX : Borrowing Costs |
719
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| 55 ICDS-X : Provisions, Contingent Liabilities and Contingent Assets |
736
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