Guide To Ind AS under MAT

This book explains the key accounting impact on Ind AS in simple language with numerical worked examples containing journal entries. It also explains the consequential MAT impact in an easy-to-understand numerical format. The book chapters are arranged based on Ind AS standards to enable the reader to identify relevant Ind AS adjustments and understand the MAT impact. What sets this book apart is the practical perspectives based on the author’s real-life experiences, which is included in the book by way of commentaries.

The Present Publication is the 2nd Edition, authored by CA Santosh Maller, updated till 15th April 2018.

The contents of the book are as follows:

Introduction and Summary
Presentation of Financial Statements
Ind AS 2: Inventories
Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors
Ind AS 10: Events after the Reporting Period
Ind AS 16: Property, Plant and Equipment
Ind AS 17: Leases
Ind AS 18: Revenue
Ind AS 19: Employee Benefit
Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance
Ind AS 21: The effects of changes in Foreign Exchange Rates
Ind AS 27: Separate Financial Statements
Ind AS 36: Impairment of Assets
Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets
Ind AS 38: Intangible Assets
Ind AS 40: Investment Properties
Ind AS 102: Share-Based Payments
Ind AS 105: Non-Current Assets Held for Sale and Discontinued Operations
Ind AS 109: Financial Instruments
Consolidated Financial Statements and Business Combinations
Service Concession Arrangements
Ind AS 12: Income Taxes
Ind AS 115: Revenue from Contracts with Customers