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Bharat INCOME COMPUTATION and DISCLOSURE STANDARDS

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Bharat INCOME COMPUTATION and DISCLOSURE STANDARDS

Bharat INCOME COMPUTATION and DISCLOSURE STANDARDS

Original price was: ₹1,395.Current price is: ₹1,116.

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    About INCOME COMPUTATION & DISCLOSURE STANDARDS

    DIVISION I

    Financial Reporting Framework & ICDS

    Chapter 1 Financial Reporting Framework — An Introduction

    Chapter 2 Income Computation and Disclosure Standards — An Introduction

    Chapter 3 Rationalisation of Provisions of Section 115JB in line with Indian Accounting Standard (Ind-AS)

    DIVISION II

    Income Computation & Disclosure Standards

    Chapter 1 Income Computation & Disclosure Standards

    A. Income Computation and Disclosure Standard I relating to accounting policies

    B. Income Computation and Disclosure Standard II relating to valuation of inventories

    C. Income Computation and Disclosure Standard III relating to construction contracts

    D. Income Computation and Disclosure Standard IV relating to revenue recognition

    E. Income Computation and Disclosure Standard V relating to tangible fixed assets

    F. Income Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates

    G. Income Computation and Disclosure Standard VII relating to government grants

    H. Income Computation and Disclosure Standard VIII relating to securities

    I. Income Computation and Disclosure Standard IX relating to borrowing costs

    J. Income Computation and Disclosure Standard X relating to provisions, contingent liabilities and contingent assets

    Chapter 2 Form 3CD Clause by Clause Analysis

    DIVISION III

    Chapter 1 Income Computation and Disclosure Standards vis-à-vis Judicial Precedents

    Chapter 2 ICDS (Revised) v AS

    Chapter 3 ICDS (Revised) v Ind AS

    Appendix 1 Tests for Distinction between Shares held as Stock-in-Trade and Shares held as Investment

    Appendix 2 Chargeable as — Distinction between Shares held as Stock-in-Trade and Shares held as Investments — Tests for such a Distinction

    Appendix 3 Issue of Taxability of Surplus on Sale of Shares and Securities — Capital Gains or Business Income — Instructions in Order to Reduce Litigation

    Appendix 4 Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961

    Bharat INCOME COMPUTATION and DISCLOSURE STANDARDS

    Publisher

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