CA Santosh Maller IND-AS Practices Demystified June 2023

– Ind AS and IFRS experiences and analysis based on financial results/ statements of companies –
– Simplified & concise summaries of Ind AS standards for non-experts in Ind AS (Part I)
– Complex Ind AS accounting explained with simple examples and journal entries
– Practical insights into implementation along with real-life issues faced by companies in first time
implementation.
– Practical insights into the emerging accounting, tax, legal and regulatory issues
– Ind AS presentation / disclosure requirements, benchmarking with Indian & International best practices AS
– Separate chapter on MAT implications due to Ind
– Covers latest updates until 19 th March 2023,
– Covers all latest issues dealt with by ICAI & ITFG Bulletins
– Exhaustive case-study with Journal Entries & Illustrative Financial Statements for first-time adoption and –
subsequent year

—- About Author:

Santosh Maller :The author is an Associate Chartered Accountant, having secured rank in CA exams, with about 18 years of extensive experience in Accounting, Audit and Assurance fields. He has worked with several diverse companies, Indian and multinational companies, on IFRS and Ind AS GAAP conversion engagements, in India and overseas, in manufacturing, telecom, real estate, shipping and logistics. He has been a member of IFRS desk/accounting technical professional practice group of a big audit firm for over 8 years. He had a working experience in London, during which he was closely associated with the IFRS standard-setting projects of the International Accounting Standards Board.
The author, an alumnus of the Indian School of Business, Hyderabad, has been serving as a special invitee for Ind AS on ICAI’s Accounting Standards Board and has been part of many study groups of the ICAI. He has authored several media articles on Accounting and Valuation and has been an eminent speaker on financial reporting and corporate governance, having conducted technical trainings.