Ind AS Made Easy For CA Final by CA. Ravi Kanth Miriyala, Sunitanjani Miriyala
Indian Accounting Standards (Ind AS) are “principle based” standards. As you are aware, these are mandatory for all listed companies and other large unlisted entities in India. Conceptual understanding of these Standards is very important to apply the same during practical training as well as in practice. Being in the teaching profession for 10 years, I observed, on numerous occasions, difficulties faced by students in understanding the Ind AS and I firmly believe they do need appropriate guidance. In my opinion, prima facie, there are two reasons for such difficulties – (1) The language used in the Ind AS is not an easy one; & (2) Lack of appropriate illustrations to explain the relevant concepts. Personally, I experienced difficulty in understanding the respective Ind AS and its inter linkage with other Ind AS. It was not an easy job and that struggle motivated me to share knowledge through writing a book on Ind AS in simple and lucid language and with the best practical examples. I tried my best to remove those difficulties. I hope you will agree with me after reading the book..
Audience of the Book :
This book Useful for BBA, B.Com, CA, CS students.
1. Recent amendments on Ind ASs are included
2. Student friendly
3. Conceptual understanding of the standards with more than 1,000 detailed examples
4. Very simple language to understand
5. Summary of the Standard is presented in diagrams at the end of respective standard
6. Major differences between Ind AS v IFRS are well explained in simple language