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DIVISION I
Financial Reporting Framework & ICDS
Chapter 1 Financial Reporting Framework — An Introduction
Chapter 2 Income Computation and Disclosure Standards — An Introduction
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 Reporting Requirements under Form 3CD
DIVISION III
Chapter 1 Tax Accounting Standards vs Accounting Standards
Chapter 2 Income Computation and Disclosure Standards vis-à-vis Judicial Precedents
Chapter 3 Schedule ICDS as appearing in Forms ITR 4, 5 and 6
General Information
| Author(s) | CA. Kamal Garg |
| Publisher | Bharat Law House Pvt. Ltd. |
| Edition | 2nd Edition |
| ISBN | 9789351393931 |
| Pages | 404 |
| Binding | Paperback |
| Language | English |
| Publish Year | June 2016 |
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