Income Computation & Disclosure Standards 8th Edition 2021 at Meripustak

Income Computation & Disclosure Standards 8th Edition 2021

Books from same Author: Kamal Garg

Books from same Publisher: Bharat Law House Pvt Ltd

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  • General Information  
    Author(s)Kamal Garg
    PublisherBharat Law House Pvt Ltd
    Edition8th Edition 2021
    ISBN9789390854813
    Pages652
    BindingPaperback
    LanguageEnglish
    Publish YearJune 2021

    Description

    Bharat Law House Pvt Ltd Income Computation & Disclosure Standards 8th Edition 2021 by Kamal Garg

    Table of Contents:
    DIVISION I
    Financial Reporting Framework & ICDS
    Chapter 1       Financial Reporting Framework — An Introduction
    Chapter 2       Income Computation and Disclosure Standards — An Introduction
    Chapter 3       Rationalisation of Provisions of Section 115JB in line with Indian Accounting Standard (Ind-AS)
    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       Form 3CD Clause by Clause Analysis
    DIVISION III
    Chapter 1       Income Computation and Disclosure Standards vis-à-vis Judicial Precedents
    Chapter 2       Schedule ICDS as appearing in Forms ITR 4, 5 and 6 and Form 3CD (Revised)
    Chapter 3       ICDS (Revised) v AS
    Chapter 4       ICDS (Revised) v Ind AS
    Appendix 1    Tests for Distinction between Shares held as Stock-in-Trade and Shares held as Investment
    Appendix 2    Chargeable as — Distinction between Shares held as Stock-in-Trade and Shares held as Investments — Tests for such a Distinction
    Appendix 3    Issue of Taxability of Surplus on Sale of Shares and Securities — Capital Gains or Business Income — Instructions in Order to Reduce Litigation
    Appendix 4    Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961