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CA Kamal Garg Ind AS & IFRS
From Bharat Law House Private Limited
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Description
As amended by the Companies (Indian Accounting Standards) (Amendment Rules), 2025
With detailed illustrated commentary on Ind AS 117 – Insurance Contracts
By CA. Kamal Garg | 10th Edition (2025)
Bharat’s Practical Guide to IND-AS & IFRS is a comprehensive, authoritative, and practice-oriented reference on Indian Accounting Standards and International Financial Reporting Standards. Designed to bridge the gap between complex accounting principles and real-world application, this book serves as an indispensable guide for professionals, corporates, and students dealing with Ind AS–compliant financial reporting.
Authored by CA. Kamal Garg, a renowned expert in accounting standards, this 10th Edition (2025) is fully updated to incorporate the latest amendments notified under the Companies (Indian Accounting Standards) (Amendment Rules), 2025. The book offers clear explanations, extensive illustrations, case studies, and practical insights, making even the most complex standards easy to understand and apply.
A special highlight of this edition is the detailed illustrated commentary on Ind AS 117 (Insurance Contracts), addressing one of the most significant and technically challenging standards introduced in recent times.
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Content
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Detailed discussion on each Ind AS notified and amended till date
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Nearly 300 illustrations, case studies, and practical examples
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Guidance on Ind AS Balance Sheet and Statement of Profit & Loss under Schedule III (as amended)
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Comprehensive illustrations on Financial Instruments
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Practical analysis of accounting for cryptocurrencies
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Coverage of Global Minimum Top-up Tax under GloBE (BEPS 2.0)
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Illustrated guidance on Service Concession Arrangements
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Discussion on commonly observed non-compliances in Ind AS financial statements
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ITFG clarifications explained
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Consolidation of Section 8 subsidiaries
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Coverage of CSR projects and Segment Reporting
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Concise gist and summary of all Ind AS
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| CA Kamal Garg Ind AS & IFRS |
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