Publications

Accounting for Investments Vol1

Accounting for Investments: Equities, Futures and Options offers a comprehensive overview of these key financial instruments and their treatment in the accounting sector, with special reference to the regulatory requirements. The book uses the US GAAP requirements as the standard model and the IFRS variants of the same are also given.

Accounting for Investments Vol2

Beginning with an overview of the financial products affected by these changes—defining each product, the way it is structured, its advantages and disadvantages, and the different events in the trade life cycle—the book then examines the information that anyone, person or institution, holding fixed income security and interest rate investments must record.

Financial Instruments as per Ind AS – Second Edition

This book covers all the relevant standards that deal with financial instruments viz., Ind AS 32, 109, 107, 113 and 21. Since India is first amongst the several geographical locations implementing the accounting standard covering financial instruments, we don’t have any precedence for guidance on several of the new concepts that are introduced by IFRS 9 which are imported verbatim into Ind AS 109.

Ind AS 102 (IFRS 2) – Kindle

This publication covers the key features of share based payment transactions, the accounting treatment for all types of share based payment transactions and disclosures that are mandatorily required to be given. The book includes extracts from published annual reports of several listed companies following IFRS 2 which can be used as very valuable precedence for accounting and reporting as per Ind AS 102.