Bharat’s Income Computation & Disclosure Standards by CA. Kamal Garg – 11th Edition 2024.
Bharat’s Income Computation & Disclosure Standards by CA. Kamal Garg – 11th Edition 2024.
About Income Computation & Disclosure Standards
DIVISION I
Financial Reporting Framework & ICDS
Chapter 1      Financial Reporting Framework — An Introduction
Chapter 2      Income Computation and Disclosure Standards — An Introduction
Chapter 3Â Â Â Â Â Â Â Rationalisation of Provisions of Section 115JB in line with Indian Accounting Standard (Ind-AS)
DIVISION II
Income Computation & Disclosure Standards
Chapter 1Â Â Â Â Â Â 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 2Â Â Â Â Â Â Form 3CD Clause by Clause Analysis
DIVISION III
Chapter 1      Income Computation and Disclosure Standards vis-à -vis Judicial Precedents
Chapter 2      ICDS (Revised) v AS
Chapter 3      ICDS (Revised) v Ind AS
Appendix 1Â Â Â 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 4Â Â Â Â Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961
Details :
- Publisher : Bharat Law House Pvt. Ltd.
- Author : CA. Kamal Garg
- Edition : 11th Edition 2024
- ISBN-13 : 9788119565061
- ISBN-10 : 9788119565061
- Language : English
- Binding : Paperback
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