Updated as per Companies (Indian Accounting Standards) Second Amendment Rules, 2019 dt. 30-03-2019 (w.e.f. 1-4-2019) Contains Ind AS 116 (applicable from FY 2019-20), explained with various examples & commentary Contains Ind AS 115 (applicable from FY 2018-19), explained with various examples Analyzed impacts of Ind AS 115 on various Industries with few examples Guidance on Ind AS and Minimum Alternate Tax Under Section 115 JB of the Income Tax Act, 1961 Tips - How to prepare Opening (Ind AS) Balance Sheet |
