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Indian accounting standards : Practiees,comparisons, and interpretation / by Asish K Bhattacharyya

By: Bhattacharyya, Asish K.
Material type: TextTextPublisher: New Delhi : Tata Macgraw -Hill publishing company limited, 2006.Description: xiv, 1.26p 25 cm.ISBN: 0070617856; 9780070617858.Subject(s): ACCOUNTANCY | INDIAN ACCOUNTING | CommerceDDC classification: 657 BHI
Contents:
The conceptual framework Balance sheet presentation Profit and loan account presentation Accounting standard-2,valuation of inventories Cash flow statement Accounting standard -6 Depreciation accounting Construction contracts Revenue recognations goverment grants Invesment Employee Benefit Borrowing costs Segment reporting Related party disclosures Accounting for leases Earnings per share Accounting for taxes on Income Discounting operations Interim Financial reporting Financial reporting of interests in joint ventures Accounting -Impairment of assets Provisions, Contingent assets Guidance note on accounting for Employee share-based payment Financial Instruments
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Includes Index

The conceptual framework Balance sheet presentation Profit and loan account presentation Accounting standard-2,valuation of inventories Cash flow statement Accounting standard -6 Depreciation accounting Construction contracts Revenue recognations goverment grants Invesment Employee Benefit Borrowing costs Segment reporting Related party disclosures Accounting for leases Earnings per share Accounting for taxes on Income Discounting operations Interim Financial reporting Financial reporting of interests in joint ventures Accounting -Impairment of assets Provisions, Contingent assets Guidance note on accounting for Employee share-based payment Financial Instruments

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