Bloomsbury Professional Catalogue 2017

Dr. Sanjiv Agarwal M.Com, FCA, FCS, ACIS (UK)

Sanjeev Malhotra FCA, FCS, ACMA, LLB

WS LA NT ME OY PL X EM T TA EC TAX DIR DED E AD VALU

SERVICE TAX

EXCISE AND CUSTOMS BLACK MONEY

LAW ENVI RONM ENTA L LA FEM W A

Contains CD with Draft GST Act, Rules and Formats

Handbook of GST in India

CONCEPT AND PROCEDURES Rakesh Garg, LLB, FCA Sandeep Garg, CMA, FCA

AW

W Y LA PAN COM

L IES RIT CU SE

Highlights • Elaborate discussion on Model GST law, Draft Rules and Formats through reader friendly presentation in the form of practical illustrations, tables and graphs • Contains comprehensive compliance chart with limitation periods • Contains action points for smooth transitioning to GST • Relevant contentious issues, arising from the draft laws released, have been discussed topic wise in the form of author observations

Ind AS Implementation Learnings from first time experiences Highlights

• Summary of all 40 applicable Ind AS's • Financial statements of over 300 companies covered under Phase-I included in the CD; • Summary of Significant Disclosures required under Ind AS's • In-depth discussion on first time experiences with Ind AS's

Mohan R. Lavi

THE L AW & PR ACTICE OF

FINANCING REPORTING REQUIREMENTS AND AUDITOR'S RESPONSIBILITIES UNDER COMPANIES ACT, 2013

CA DEEPA AGARWAL Technical Editor: ALKA ADATIA, CHINTAN PATEL Key Features • Section-wise analysis of Chapter IX – Accounts of Companies, Chapter X – Audit and Auditors and other related section with implementation issues; • Exhaustive Comparison of Companies Act, 2013 with the erstwhile Companies Act, 1956; • Detailed checklist on financial reporting provisions under the Companies Act, 2013; • Relevant references of: - Companies (Amendment) Bill, 2016 with changes proposed in Chapter IX and X; - New/revised Standards on Auditing issued by ICAI in May 2016

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Bloomsbury India Professional

Ready Reckoner in Q & A Format

Bloomsbury’s

Desk Referencer for Professionals

Bloomsbury India Professional

GOODS AND SERVICES TAX

Bloomsbury India Professional

Contains CD with Model GST Law and Draft Rule s

Bloomsbury India Professional

A Complete Guide to

Bloomsbury India Professional

Taxation, Accounting, and Law

Bloomsbury India Professional

Catalogue 2017

Catalogue 2017

www.bloomsbury.com

Bloomsbury Publishing India Bloomsbury Publishing India publishes professional books on Indian commercial law and aims to bring out titles of very high quality intended to be the first choice of professionals in accounting, tax and corporate and business law. The Bloomsbury India site is http://www.bloomsbury.com/in. Our current list of professional books can be accessed at http://www.bloomsbury.com/in/academic/accounting-tax-law/.

Bloomsbury’s Professional publishing program started operations in India in 2015 and has grown rapidly to include successful and well known books. This list is backed by a pipeline of books on market researched topics from taxation (including international tax), accounting and commercial law.

Bloomsbury titles are available at almost every major bookshop selling tax, accounting and corporate law titles. The books are also available on Amazon, Flipkart and Make my Delivery for readers to discover and order online.

Bloomsbury aims to publish books written by professionals, for professionals and get the content authored, as far as possible, by the best authors/top professionals in each subject area to ensure best quality content. The editorial team comprises of professionals to ensure that we deliver the quality that readers expect from a Bloomsbury book.

BLOOMSBURY PROFESSIONAL INDIA CONTACTS Publishing: Nikita Jain, Managing Editor, Nikita.Jain@bloomsbury.com Marketing and sales: Anil Kumar, National Sales and Marketing Manager,

Anil.Kumar@bloomsbury.com

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Catalogue 2017

Bloomsbury’s Desk Referencer for Professionals

About the Book This is a useful referencer for all the professionals and acts as a guide to the significant applicable Indian taxation, corporate and employment laws. The book comprehensively covers the relevant key provisions in a reader friendly manner, which would help the professionals to get a better understanding of various laws and related compliances. Complex provisions have been analysed and discussed with practical approach in a lucid format. The book covers: • Direct Tax Laws • Sexual Harassment of • Service Tax Laws Women at Work Place Act • Value Added Tax Laws • Payment of Bonus Act • Excise Laws • Maternity Benefit Act • Customs Laws • Contract Labour (Regulation • FEMA and Abolition) Act • Securities Laws • Payment of Gratuity Act • Company Law • Copyright Act • Employees’ Compensation • Limitation Act Act • Environmental Laws • Factories Act • Information Technology Act • Employees’ State Insurance • Competition Act Act • Prevention of Money • Employees’ Provident Laundering Act Funds Act • Right to Information Act • Punjab Shops and • Black Money (Undisclosed Commercial Establishment Foreign Income and Assets Act and Imposition of Tax) Act • Equal Remuneration Act

Imprint

Bloomsbury India

Binding

Trade Paperback

Price

INR 1,295

ISBN

9788193315019

Length

740 pp

Contributing professionals Employment Laws and other Laws: Kiron Prabhakar Service tax: Sanjeev Sharma and Kavita Sharma Value Added Tax: Nikita Jain Excise and Customs: Lokesh Kasat Direct tax: Gaurav Makhijani and Dipesh Makhjani FEMA and Securities Law: Arun Gupta Company Law: Milind Kasodekar and Shilpa Dixit

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Catalogue 2017

Income Computation and Disclosure Standards Ready Reckoner in Q & A format - 2nd Edition Dr. N Suresh About the Book This second edition comprehensively covers notified ICDS applicable to all the assessees following mercantile system of accounting and where Income is chargeable under the head “Profits and Gains of Business or Profession” or “Income from Other Sources”.

Various provisions of ICDS are analysed in the book in an exhaustive manner with a practical approach. Q&A Format of the book acts as an analytical tool in understanding applicable law. Practical Illustrations provided in the book are immensely helpful to the various stake holders viz professionals, practitioners, corporates, regulators, etc.

Complex situations are explained in a lucid style.

Key Features • • • • • • • •

Complete coverage of notified ICDS in Q&A format Practical illustrations on each of the ICDS Relevant clauses of Form 3CD – Tax Audit Report referred Exhaustive Comparison of ICDS with relevant Accounting Standards (AS) Exhaustive Comparison of ICDS with relevant Ind AS For convenience, text of notified ICDS and AS covered An Analytical tool in form of Ready Reckoner Includes AY 2016-17 forms ITR 4, ITR 5 and ITR 6 with Schedule-ICDS

Imprint

Bloomsbury India

Binding

Trade Paperback

Price

INR 895

ISBN

9789386141019

Length

384 pp

Author Biography Dr. N. Suresh Dr. N. Suresh is a Graduate in Commerce from Bangalore University and a Fellow Member of the Institute of Chartered Accountants of India. He did his PhD on the following subjects: i. Taxation system and practices in India ii. NGOs, NPOs, Legal systems and practices in India.

He has authored few books and several articles on varied topics relating to corporate laws and taxation.

He has presented several papers and given lectures at seminars and conferences conducted by the professional bodies, study circles, various branches of Institute of Chartered Accountants of India and Committee of Co-operative and NPOs sectors of the Institute of Chartered Accountants of India.

He actively participates in various public forums addressing various issues. He was a visiting faculty at the National Academy of Direct Taxes, Nagpur and DRTI, Bangalore and Chennai.

He is also a vocalist in Carnatic Music and specializes in K.P. Astrology.

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Catalogue 2017

A Complete Guide to GST Ready Reckoner in Q&A format

Sanjiv Agarwal & Sanjeev Malhotra About the Book This is a useful guide on GST for taxpayers, tax executives, professionals (CAs, CSs, CWAs, Advocates etc) and Revenue Officers. It comprehensively covers proposed GST in over 1400 FAQs, explaining the entire concept of GST with 360 degree overview. The concept of new levy, charge, valuation, supply, Central GST (CGST), State GST (SGST) and Integrated GST (IGST), Input Tax Credit, invoices, refunds and other procedural aspects have been explained in an easy to understand FAQ format from the author’s practical lens and experience. The FAQs have been discussed topic-wise, spread over 46 chapters, covering the entire Model GST Law, draft Rules and other guidelines.

Key Features • Entire GST Model law explained in Q&A format with all possible queries; • Reader friendly presentation of topics with illustrations, flow charts and practical examples; • In depth discussion on GST models, taxes to be subsumed/ not subsumed, new concepts, E-commerce taxation, GSTN, composition levy etc; • Covers analysis on CGST/SGST/IGST provisions;

Author Biography

Imprint

Bloomsbury India

Binding

Trade Paperback

Price

INR 1,295

ISBN

9788193315002

Length

724 pp

Dr. Sanjiv Agarwal, M.Com, FCA, FCS, ACIS (UK) Aged 57, is a fellow member of the ICAI and a fellow member of the ICSI besides being an associate member of the Institute of Chartered Secretaries and Administration, London (UK). He is also a postgraduate in Accountancy and Business Statistics from the University of Rajasthan, Jaipur. He has been awarded Doctorate of Philosophy for the title “A Conceptual Approach to Corporate Governance: Preparation for Global Interface” from R.A. Poddar Institute of Management, University of Rajasthan, Jaipur.

He has to his credit over 25 books on various subjects including service tax, GST, Accounting Standards etc.

Sanjeev Malhotra, FCA, FCS, ACMA, LL.B Having more than 30 years of experience in the Industry as indirect tax consultant, qualified as a Chartered Accountant and Cost Accountant in 1986, Company Secretary in 1989 and LLB in 2012.

He worked with various corporates for 17 years and since 2003 he is practicing as a consultant on indirect taxation. He regularly contributes articles on contentious issues in indirect taxation

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Catalogue 2017

Handbook of GST in India Concept and Procedures Rakesh Garg & Sandeep Garg About the Book This book comprehensively discusses provisions contained in the Constitution (101st Amendment) Act, 2016, Model GST law and various Draft Rules and Formats released by the Government so far. The book has been written in a manner which would help professionals in getting a better understanding of compliances under the newly introduced GST law. It is a very useful referencer for professionals, practitioners, corporates and regulators, as all the new provisions have been explained in a lucid manner.

Key Features • Elaborate discussion on Model GST law, Draft Rules and Formats through reader friendly presentation in the form of practical illustrations, tables and graphs; • FAQs and check-lists on various compliance provisions under the new GST regime; Contains comprehensive compliance chart with limitation periods; • Relevant contentious issues, arising from the draft laws released, have been discussed topic wise in the form of author observations; Contains action points for smooth transitioning to GST; • Exhaustive comparison of GST regime with the erstwhile regime; Covers industry-wise impact analysis under the GST regime.

Imprint

Bloomsbury India

Binding

Trade Paperback

Price

INR 795

ISBN

9789386250940

Length

340 pp

Author Biography Rakesh Garg, LLB, FCA A graduate of Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for more than 30 years and has specialization in Sales Tax, VAT and Service Tax. He has authored a number of books during the last 17 years. His first book was released in the year 1999, titled, “Law of Sales Tax on Works Contract in Delhi”. For several years, he has been an advisor and convener of Indirect Tax Study Circle of N.I.R.C. of the I.C.A.I., who has also conferred upon him the Award for Exemplary Services for authoring books and contributing as faculty in seminars. He also presented papers on Sales Tax/VAT and Service Tax in countless meetings with Professionals, Corporates, CII and other Trade Associations.

Sandeep Garg, CMA, FCA A graduate from Shri Ram College of Commerce, Delhi and a fellow member of the Institute of Chartered Accountants of India, has been practicing as CA for more than 25 years.

He has vast experience in the field of taxation, business process management and implementation.

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Catalogue 2017

A Practical Guide to Depreciation under Companies Act, 2013 CA. (Dr.) Sanjeev Singhal & CA. R. Sankaraiah About the Book The Companies Act, 2013 has introduced one of the most important provisions for companies as well as auditors in the form a new method of calculating depreciation as per Schedule II Part C of the Companies Act 2013. Apart from this, it has brought far reaching changes in other areas, the spectrum of financial reporting has widened, which entails a higher responsibilities on those associated with financial reporting, be it the auditors or the management.

This book is a very useful guide for professionals, covering detailed discussion on various provisions which need to be considered for the purpose of computing depreciation under Companies Act, 2013 as well as AS 10 (Revised).

• Extensive discussion on the concept of useful life under Companies Act, 2013 vis-a-vis the concept of minimum rates of depreciation as specified under Companies Act, 1956 • Detailed discussion on the concept of “component accounting” • Covers transitional provisions pertaining to depreciation due to shift from the concept of minimum rates of depreciation to the concept of useful life • Discussion on “amortisation principles” for intangible assets • For ease of reference, covers line-by-line comparison of effective rates of depreciation under the Companies Act, 1956 and the Companies Act, 2013 both under SLM and WDV Method

Imprint

Bloomsbury India

Binding

Trade Paperback

Price

INR 595

ISBN

9789386349545

Length

352 pp

Author Biography CA (Dr) Sanjeev Singhal • Sanjeev Singhal did his graduation from Shri Ram College of Commerce and post graduation from Delhi School of Economics. He is a fellow member of ICAI. He has done his PhD in International Finance from Faculty of Management Studies (Delhi).

• Dr Singhal has contributed extensively for members and students related activities at ICAI. He has contributed study material for ICAI. He has been the technical co-ordinator for ICAI for certificate course on IFRS at Delhi.

CA. R. Sankaraiah CA R. Sankaraiah is a Science Graduate and a Fellow Member of ICAI. Presently, he is the Executive Director - Finance, Jubilant Life Sciences Ltd and also the Group Finance Director, Jubilant Bhartia Group.

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Catalogue 2017

Insolvency and Bankruptcy Code, 2016 Concepts and Procedure Jyoti Singh (LL.M.), Vishnu Shriram (B.A., LL.B. (Hons.))

About the Book The book is a practical guide providing a pragmatic analysis of the Insolvency and Bankruptcy Code, 2016. The book aims at providing a practical guide to the concepts and procedure established by the Code from the inception of insolvency/bankruptcy proceedings, till the ultimate distribution of assets of the debtor towards recovery of creditors’ dues. The book is intended for use by professionals, students and other academicians who wish to gain a practical understanding of the Code.

• Comprehensive practical guide on procedure to be followed in insolvency, liquidation and bankruptcy proceedings under the Code.

• Conceptual guide of the Code aimed at a wide array of readers such as practicing advocates, chartered accountants, in-house legal officers and law students.

• Comparative analysis of all the important provisions of the Code with incumbent insolvency laws (some of which have been repealed by the Code).

• Ready reference table of notified provisions of the Code.

• Critical analysis of various provisions of the Code with references to the report of the Bankruptcy Law Reforms Committee and the UNICITRAL Legislative Guide on Insolvency Laws.

Imprint

Bloomsbury India

Binding

Trade Paperback

Price

INR 1,195

ISBN

9789386141729

Length

631 pp

Author Biography Jyoti Singh (LL.M.) Jyoti Singh is a practicing Advocate and a member of the Bar Council of Maharashtra and Goa with over a decade’s experience in virtually every area of commercial litigation and arbitration. Her areas of expertise include insolvency and bankruptcy, corporate commercial disputes including shareholders disputes, recovery of debts and enforcement of security, corporate fraud and white-collar crimes. She frequently represents some of the largest banks and financial institutions in India and acts for creditors and borrowers alike in complex legal proceedings for insolvency, restructuring and recovery of debts and enforcement of security.

Vishnu Shriram (B.A., LL.B. (Hons.))

Vishnu Shriram has completed his B.A. LL.B. (Hons.) from the West Bengal National University of Juridical Sciences, Kolkata. A practicing advocate and member of the Bar Council of Maharashtra and Goa, Vishnu has ample experience in advising on a variety of contentious litigation involving commercial contracts, civil disputes, recovery of debts, insolvency proceedings and shareholders’ disputes. Vishnu is a frequent writer for a number of international legal journals on developments in insolvency laws.

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Catalogue 2017

Procedures and Compliances

A Practical Approach to the Companies Act, 2013 Milind Kasodekar/Shilpa Dixit About the Book This book attempts to provide a master key to professionals connected to the Companies Act and is responsible for compliance management in an organisation. It aims at making a professional’s life simple by providing a quick review of various provisions and rules, in the form of a checklist for day to day activities carried out by an organisation. Along with the procedural part, it also contains the relevant references of sections, rules, applicable eforms/returns, circulars & notifications etc.

1. Comprehensive list of forms and applicable rules along with the references of chapters and sections of the Companies Act, 2013 2. Comprehensive list of fines and penalties-compoundable and non-compoundable 3. Table of applicable fees to be paid to the registrar at the time of registration 4. Chapter-wise elaborate and detailed coverage of Checkpoints, Action points, Procedures, and Check lists.

5. References of the provisions of secretarial standards issued by the ICSI (SS1 & SS2) 6. Reproduction of relevant sections and rules for ease of reading and reference

Author Biography

Imprint

Bloomsbury India

Binding

Trade Paperback

Price

INR 2,995

ISBN

9789386141040

Length

1,448 pp

CS Milind Kasodekar, FCS, ACMA, LL.B., B.Com He is a founder and managing partner of the Pune based firm of practicing company secretaries, ‘MRM Associates’. He served the pharma and steel industry as a cost accountant for 4 years and in 1990, he started his practice as a company secretary, in Pune. He has been serving the corporates as a practicing professional for more than 25 years. He regularly appears before various statutory offices, including Company Law Board, Reserve Bank of India (FEMA matters), Stock Exchanges etc. and has also acted as an arbitrator.

Shilpa Dixit, FCS, LLB, B.Com She is a senior partner in Pune based firm MRM Associates, Companies Secretaries with more than 14 years of experience in practice. She has expertise in the fields of Corporate Laws, Listing guide-lines and SEBI Regulations and is an advisor for to various Public and Private Limited Companies including top MNCs. Award in the year 2007, from the Pune Chapter of ICSI, for her Article on “Legalization of Foreign Public Documents with reference to the Hague Conference on Private International Law (Hague Apostil Convention)”.

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Catalogue 2017

National Company Law Tribunal and National Company Law Appellate Tribunal: Law, Practice and Procedure - 2nd Edition Prachi Manekar Wazalwar About the Book This book will equip professionals with necessary knowledge tools to practice in NCLT/NCLAT acting as their non-verbal guide.

Whether it is oppression and mismanagement cases or winding up matters or mergers/de-mergers or class actions, this book will help you find answers to most of your practical problems. For a new practitioner, this book will provide the necessary hand-­ holding for understanding the law, practice and procedure for dealing with any type of case in NCLT/NCLAT. For professionals already practicing in NCLT, HC or BIFR/AAIFR, this book will prove to be invaluable in understating applicability of old case laws, resolving transitional issues arising out of transfer/abatement of existing cases, incisive analysis of new legal provisions and detailed comparison with the 1956 Act.

Key Features • Includes NCLT and NCLAT Rules notified by MCA on 21 July 2016 and commentary thereof • Commentary on all the areas of practice including mergers & amalgamation, oppression and mismanagement, winding up, class action & investigation with special focus on notified sections.

• Explores new areas of practice for chartered accountants, company secretaries, cost accountants and corporate lawyers • Solutions to problems/questions arising out of transition from high courts, company law boards, BIFR to NCLT • Detailed Comparison of provisions of 1956 Act with 2013 Act • Ready reference table containing summary of all the powers of NCLT

Imprint

Bloomsbury India

Binding

Trade Paperback

Price

INR 1,695

ISBN

9789386141651

Length

895 pp

Author Biography Prachi Manekar Wazalwar Prachi Wazalwar is an advocate and a qualified company secretary based out of Mumbai.

She is currently a member of the core group on NCLT constituted by the ICSI. She assisted the sub-group of ICSI formed to support the Companies Law Committee on NCLT related provisions of the Companies Act, 2013. She was actively involved in the core group formed by the ICSI for giving recommendations on the Insolvency and Bankruptcy Code.

Currently, she is the managing partner at Wazalwar & Associates specializing in corporate laws, handling a wide variety of matters including M&A, corporate disputes, shareholder disputes, winding up cases, oppression & mismanagement cases, corporate restructuring, commercial contracts, national and international arbitration.

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Catalogue 2017

Offences under Corporate Laws, Compounding, Adjudication, Prosecution and Relief & Remedies Dr. K.S. Ravichandran About the Book This book comprehensively covers the provisions of Companies Act, 2013, including the penal clauses, frauds, duties of auditors, compounding and adjudication provisions and relief that courts can grant; Securities Laws, adjudication, compounding, settlement, appeals before Securities Appellate Tribunal [SAT] and appeals against the orders of SAT; Various provisions for offences, adjudication of penalties, compounding of offences and prosecution under FEMA and regulations thereto; Elaborate discussion on the provisions of FEMA and various regulations under FEMA pertaining to foreign direct investment (FDI), overseas direct investment (ODI), external commercial borrowings (ECB), export of goods and services etc.

Prosecution procedure under the Code of Criminal Procedure [CrPC] and quashing of criminal complaints under CrPC and the precautions that complainants have to take in relation to criminal complaints under these legislations.

Practical Illustrations and relevant case laws provided in the book are immensely helpful to the various stake holders viz professionals, practitioners, corporates, regulators, etc.

• Ready reckoner of offences, penalties, punishments under the Companies Act, 2013 and persons liable for the same; • Detailed notes on offences punishable as Frauds and reporting about Frauds; • Adjudication and Settlement Procedures under Securities Laws with detailed discussion on decisions of the Supreme Court in several leading cases; • Covers the latest Master Directions issued by RBI on 1 January 2016 on Compounding of contraventions under FEMA.

Imprint

Bloomsbury India

Binding

Trade Hardback

Price

INR 2,495

ISBN

9789385936456

Length

1,782 pp

Author Biography DR. K.S. Ravichandran, FCS, LLB • DR. K.S. Ravichandran, FCS, LLB, has been into practice as a Company Secretary since 1994.

• He holds a doctorate from the Department of Management of Alagappa University on Prosecution of Directors under the Company Law and Criminal Law in India and UK. • He is a member of the Secretarial Standards Board of the ICSI, the International Association for Protection of Intellectual Property Rights, INSOL International which is a global organization for specialists in turnaround and insolvency matters and Chartered Institute of Arbitrators.

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Catalogue 2017

Financial Reporting Requirements and Auditors Responsibility under Companies Act, 2013 Deepa Agarwal About the Book With the Companies Act, 2013 operationalized for more than 3 years, financial reporting is a significant area for the corporates, professional, finance directors in India. The auditor’s responsibilities have become onerous and extended as compared to the erstwhile legislation. This book focuses on key implementation issues with regard to financial reporting and audit requirements for companies, as per the revised provisions of the 2013 Act, together with the corresponding provisions of the Companies Act 1956 in a user friendly manner. All relevant rules, notifications, circulars, forms, issued by the Ministry of Corporate Affairs have been analysed and discussed in the relevant topics covered by the publication in a lucid style.

• Sectionwise analysis of Chapter IX – Accounts of Companies, Chapter X – Audit and Auditors and other related section with implementation issues; • Comparison of Companies Act, 2013 with the erstwhile Companies Act, 1956; • Clause-wise commentary on CARO 2016 with Illustrative reporting; • For ease of reference, relevant rules, notifications, circulars included in each chapter; • Relevant announcements and clarifications issued by ICAI on Ind AS & IFRS discussed in detail along with the provisions of the 2013 Act; • Reader friendly presentation of topics through diagrams, charts and examples; • Detailed checklist on financial reporting provisions under the Companies Act, 2013; • Relevant references of: ■■ Companies (Amendment) Bill, 2016 with changes proposed in Chapter IX and X; New/revised Standards on Auditing issued by ICAI in May 2016.

Imprint

Bloomsbury India

Binding

Trade Paperback

Price

INR 2,495

ISBN

9789385436635

Length

1,352 pp

Author Biography Deepa Agarwal, B.Com, FCA Deepa Agarwal, B.Com, FCA with 13th Rank in all over India and 5th Rank in NIRC. She has almost 15 years of experience in serving national and multi-national companies in the areas of Auditing and Accounting, Corporate Laws and other related matters.

She has completed Information Systems Audit (ISA) course from ICAI in Sept 2006 and Certified course on IFRS from the Institute of Chartered Accountants of India, New Delhi in March 2011.

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Catalogue 2017

A Complete Guide to Interim Financial Reporting with Illustrative statements CA. Deepa Agarwal About the Book With the implementation of converged Indian Accounting Standards and regulatory requirement of filing of quarterly and year to date financial results by listed companies, interim financial reporting is a significant area for corporates and professionals in India.

The preparers, reviewers and auditors have an equally important role to play and have to keep themselves updated about the significant developments.

All relevant circulars, regulations, standards issued by the regulator have been analysed and discussed under the relevant topics in a lucid style.

• Step-by-step guide for preparation of interim financial statements and interim financial results • Covers key requirements of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for submission of financial results by listed companies and related implementation issues • Discussion on key disclosure requirements of recently issued SEBI circular on “Disclosure in case of listed insurance companies” • Includes a comprehensive tabular summary of relaxations provided by SEBI in respect of comparative periods and reconciliations while publishing financial results in first year of Ind AS implementation • Includes all the relevant frameworks, circulars, clarifications and formats issued by various authorities for interim financial reporting • Detailed checklist on internal financial reporting provisions under Ind AS 34 • Includes illustrative standalone condensed interim financial statements with relevant notes to provide guidance to companies for preparation of condensed interim financial statements

Imprint

Bloomsbury India

Binding

Trade Paperback

Price

INR 695

ISBN

9789386349309

Length

350 pp

Author Biography Deepa Agarwal, B.Com, FCA Deepa Agarwal, B.Com, FCA has more than 15 years of experience in serving national and multi-national companies in the areas of Auditing and Accounting, Corporate Laws and other related matters.

She has completed Information Systems Audit (ISA) course from ICAI in September 2006 (with 13th Rank in all over India and 5th Rank in NIRC) and certified course on IFRS from the Institute of Chartered Accountants of India, New Delhi in March 2011.

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Catalogue 2017

Ind AS Implementation: Learnings from first time experiences Mohan R. Lavi About the Book This book is an illustrative handbook extracted from the published Ind AS results of more than 300 companies. The book summarizes the recognition norms as per Ind AS and illustrates the reconciliation made by entities. Further, the sample Ind AS Accounting policies and significant disclosures provided in the book would be very useful for the finance professionals.

• Summary of all 40 applicable Ind AS Standards • Financial statements of over 300 companies covered under Phase-I included in the CD; • Summary of Significant Disclosures required under Ind AS • Includes Ind AS Transition Group Clarifications issued by the ICAI under the relevant Standards • In-depth discussion on first time experiences with Ind-AS; • Highlights differences between present GAAP and Ind AS reporting in the first set of financial statements; • Includes format issued by IRDA for insurance companies.

• Tabulates Classification of Financial Instruments as per Ind AS 109 done by more 100 companies • Tabulates Expected Credit Losses ( ECL) and PPE made by companies • Contains Draft Accounting Policies under Ind AS

Imprint

Bloomsbury India

Binding

Trade Paperback

Price

INR 1,195

ISBN

9789386250575

Length

600 pp

Author Biography Mohan R Lavi Mohan R Lavi is a Chartered Accountant based out of Bangalore with more than 25 years of post-qualification experience in practice as well as industry.

He now runs his own consulting firm in Bangalore which specializes in financial reporting under Ind AS/IFRS/US GAAP and Indirect taxes.

He can be contacted at mohan.lavi@gmail.com.

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Catalogue 2017

Practical Approach to Ind AS implementation Illustrations, Summary and Comparisons Sarika Gosain About the Book This book covers provisions of Ind AS in two volumes.

The first volume contains 43 chapters comprehensively covering convergence strategy, each Ind AS in detail with practical examples and comparison with IFRS and existing Indian GAAP. The book is written in a lucid manner in order to help readers spot the differences between AS and Ind AS and plan towards Ind AS transition efficiently.

The second volume covers the Ind AS disclosure checklist, bare comparison of Ind AS with Income Tax Computation and Disclosure Standards (ICDS), summaries of all Ind AS and other relevant annexures. The book is a very useful referencer for professionals, practitioners and corporates.

Key Features • Summary of recently proposed amendments to various Ind AS by MCA • In-depth coverage of practical examples on Ind AS in Q & A format • Detailed comparison with Indian GAAP and IFRS • Concise summary of all Ind AS • Detailed disclosure checklist of Ind AS • Covering exposure draft of Ind AS compliant Schedule III • Separate chapter on ICDS summarizing the key provisions of all ICDS • Bare text comparison of Ind AS and ICDS • Includes IFRS based Financial Statements • Covers complete text of Ind AS in CD

Imprint

Bloomsbury India

Binding

Trade Paperback

Price

INR 3,995

ISBN

9789385936746

Length

1,772 pp

Author Biography Sarika Gosain, CS, Dip IFR (ACCA UK), Bsc. Sarika has almost 13 years of professional experience. During the course of her career, she developed specific expertise in Indian GAAP (including Ind-AS), IFRS and Companies Act. Sarika is a special invitee to the Ind AS implementation committee of the Institute of Chartered Accountants of India (ICAI).

She is currently an Associate Director in Grant Thornton.

Rajesh Gosain, CA, CS Rajesh has professional experience of 16 years and has worked in various areas like accounts, audit, taxation, secretarial matters, business restructuring and mergers & acquisitions. In his professional career, Rajesh worked with Deloitte and is currently with Ericsson India as General Manager in the finance department.

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Catalogue 2017

A Practical Guide to Food Laws and Regulations Kiron Prabhakar About the Book The book is very useful as a referencer and guide for the food industry, persons engaged in food business, enforcement officers, students, professionals and consumers as well. The book comprehensively covers the relevant provisions of the FSSA along with rules, regulations, notifications, advisories and notices issued by the FSSAI applicable to food businesses and enforcement officers.

The book has been written in a manner which would help the professional in getting a better understanding of the compliances under the FSSA. Various provisions of the regulations have been analysed and discussed at length with a practical approach.

Q&A appended with the topics, would help in understanding the applicable law in a lucid manner. The book contains all currently relevant forms, undertakings, schedules etc required for the compliances and the complex provisions have been explained with examples for better understanding of the readers.

• Comparison of the Food Safety and Standards Act with repealed erstwhile enactments and orders • Section wise analysis of all important issues of the Food Safety and Standards Act, 2006 • Illustrative regulatory framework of the FSSAI and State/UTs Food Authorities • Clause wise commentary on Licensing/Registration Regulations • Complete coverage of the legal requirements of labeling of packaged food • Includes practical illustrations of the Food Safety Management System (FSMS) • Covers relevant announcements and notices by the FSSAI with specific reference to proprietary food and import of food into India • Reader friendly presentation of topics through tables, examples and questions and answers

Imprint

Bloomsbury India

Binding

Trade Paperback

Price

INR 695

ISBN

9789386141705

Length

263 pp

Author Biography Ms. Kiron Prabhakar Ms. Kiron Prabhakar completed her LLM in IT and Telecom Laws from University of Strathclyde, Glasgow. She has a Diploma in Cyber Laws from Indian Law Institute, New Delhi. With over 28 years of experience, she is a member of the Bar Council of Delhi and Delhi High Court Bar Association and has practiced in the Supreme Court and the High Court at Delhi.

She specializes in corporate commercial matters and deals in further three verticals i.e. Real estate, Food sector and IT and IT enabled services. Kiron has also worked in the areas of foreign direct investment, company law matters, commercial contracts transfer of technology license agreements, marketing and other human resource agreements.

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ISBN

Title

Author

Pages Binding

Pub Year

Price

9789385936746

Practical Approach to Ind AS implementation–Illustrations, Summary and Comparisons (2 Vols.)

Sarika Gosain, Rajesh Gosain

1,772

HB

Mar-16

3,995

9789385936456

Offences under Corporate Laws, Compounding, Adjudication, Prosecution and Relief & Remedies

Dr. K.S. Ravichandran

1,785

HB

Mar-16

2,495

9789385436635

The Law & Practice of Financial Reporting Requirements and Auditor’s Responsibilities under Companies Act, 2013

Deepa Agarwal

1,352

PB

Jun-16

2,495

9789386141019

Income Computation and Disclosure Standards 2nd Edition - Ready Reckoner in Q & A format

CA (Dr) N. Suresh

384

PB

Jun-16

895

9789386141040

Procedures and Compliances: A Practical Approach to the Companies Act, 2013

CS Milind Kasodekar/ Shilpa Dixit

1,452

PB

Jul-16

2,995

9789386141651

National Company Law Tribunal and National Company Law Appellate Tribunal – 2nd Edition

Prachi Manekar Wazalwar

895

PB

Sept-16

1,695

9789386141705

A Practical Guide to Food Laws and Regulations

Kiron Prabhakar

262

PB

Sept-16

695

9789386250575

Ind AS Implementation – Learnings from first time experiences

Mohan R. Lavi

600

PB

Oct-16

1,195

9789386250940

Handbook of GST in India: Concept and Procedures

Rakesh Garg/ Sandeep Garg

340

PB

Oct-16

695

9788193315019

Bloomsbury’s Desk Referencer for Professionals

Editors Volume

738

PB

Dec-16

1,295

9788193315002

A Complete Guide to GST: Ready Reckoner in Q&A format

Sanjiv Agarwal/ Sanjeev Malhotra

724

PB

Dec-16

1,295

9789386141729

Insolvency and Bankruptcy Code, 2016 Concepts and Procedure

Jyoti Singh/ Vishnu Shriram

631

PB

Dec-16

1195

9789386349545

A Practical Guide to Depreciation under Companies Act, 2013

CA. (Dr.) Sanjeev Singhal/CA. R. Sankaraiah

362

PB

Dec-16

595

9789386349309

A Complete Guide to Interim Financial Reporting

CA. Deepa Agarwal

350

PB

Dec-16

695

Qty.

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Volume-1

(Illustrations, Summary and Comparisons)

CA Sarika Gosain | CA Rajesh Gosain

Key Features

• Comparative analysis of all the important provisions with incumbent insolvency laws (some of which have been repealed by the Code).

• Contains updated Code with all Notified Rules and Regulations.

• Critical analysis of various provisions of the Code with references to the report of the Bankruptcy Law Reforms Committee and the UNICITRAL Legislative Guide on Insolvency Laws.

• • • • •

Summary of recently proposed amendments to various Ind AS by MCA In-depth coverage of practical examples on Ind AS in Q & A format Detailed comparison with Indian GAAP and IFRS Concise summary of all Ind AS Detailed disclosure checklist of Ind AS

Bloomsbury India Professional

THE L AW & PR ACTICE OF

OFFENCES UNDER CORPORATE LAWS

FINANCING REPORTING REQUIREMENTS AND AUDITOR'S RESPONSIBILITIES UNDER COMPANIES ACT, 2013

COMPOUNDING, ADJUDICATION, PROSECUTION AND RELIEF & REMEDIES (A Comprehensive Book Covering Companies Act, 2013, SEBI Act, 1992 and FEMA, 1999 and Allied Laws, Rules and Regulations)

Includes CD with text of Corporate Laws Key Features • Ready reckoner of offences, penalties, punishments under the Companies Act, 2013 and persons liable for the same; • Detailed notes on offences punishable as Frauds and reporting about Frauds; • Adjudication and Settlement Procedures under Securities Laws with detailed discussion on decisions of the Supreme Court in several leading cases; • Covers the latest Master Directions issued by RBI on 1 January 2016 on Compounding of contraventions under FEMA.

DR. K. S. RAVICHANDRAN

CA DEEPA AGARWAL Technical Editor: ALKA ADATIA, CHINTAN PATEL Key Features • Section-wise analysis of Chapter IX – Accounts of Companies, Chapter X – Audit and Auditors and other related section with implementation issues; • Exhaustive Comparison of Companies Act, 2013 with the erstwhile Companies Act, 1956; • Detailed checklist on financial reporting provisions under the Companies Act, 2013; • Relevant references of: - Companies (Amendment) Bill, 2016 with changes proposed in Chapter IX and X; - New/revised Standards on Auditing issued by ICAI in May 2016

anil.kumar@bloomsbury.com www.bloomsbury.com +91 9650466577 +91 11 40574954/7 Bloomsbury Publishing India Pvt. Ltd., DDA Complex, LSC Building 4, Second Floor, Focket C-6 & 7, Vasant Kunj, New Delhi 110070

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Bloomsbury India Professional

Vishnu Shriram B.A., LL.B. (Hons.)

Foreword by : Sh. A.S. Chandhiok, Senior Advocate HIGHLIGHTS

• Ind AS Pr expo notif • opos sure ied C Rec ed dr on D 16 C Sch ent amen af ts Fe OV ed expo dm of In brua ER ul su en d IN stat e III re ts AS ry 20 G Ove em • IF draf to va 11 an 15 rsea ents RS t of riou d • R s co (Ind base Ind s In 18 by ecen mpa ian d fin AS co d A M tly is nies and anci mpl S by CA sued al iant MC ) A

Jyoti Singh LL.M.

Incorporates: Chapters on Ind AS 11 & 18 due to proposed deferment of Ind AS 115 Proposed amendments to various Ind AS by MCA

Bloomsbury India Professional

Practical Approach to

Ind AS implementation

•

HIGHLIGHTS • Extensive discussion on the concept of useful life under Companies Act, 2013 vis-a-vis the concept of minimum rates of depreciation as specified under Companies Act, 1956 • Discussion on "amortisation principles" for intangible assets • For ease of reference, covers line-by-line comparison of effective rates of depreciation under the Companies Act, 1956 and the Companies Act, 2013 both under SLM and WDV Method

Concepts and Procedure

Bloomsbury India Professional

CA (Dr) Sanjeev Singhal & CA R. Sankaraiah

Bloomsbury India Professional

A Practical Guide to

Depreciation under Companies Act, 2013

Incorporates All Notified Rules and Regulations till 22-12-2016

Insolvency and Bankruptcy Code, 2016