Taxmann's Students' Guide to Ind ASs [Converged IFRS] | Study Material

Page 1


© All rights reserved

Price : ` 1695

Law stated in this book is amended upto 30th April, 2025

Published by :

Taxmann Publications (P.) Ltd.

Sales & Marketing :

59/32, New Rohtak Road, New Delhi-110 005 India

Phone : +91-11-45562222

Website : www.taxmann.com

E-mail : sales@taxmann.com

Regd. Office :

21/35, West Punjabi Bagh, New Delhi-110 026 India

Printed at :

Tan Prints (India) Pvt. Ltd.

44 Km. Mile Stone, National Highway, Rohtak Road Village Rohad, Distt. Jhajjar (Haryana) India

E-mail : sales@tanprints.com

Disclaimer

Every effort has been made to avoid errors or omissions in this publication. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. It is notified that neither the publisher nor the author or seller will be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the publication with original Government publication or notifications.

No part of this book may be reproduced or copied in any form or by any means [graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems] or reproduced on any disc, tape, perforated media or other information storage device, etc., without the written permission of the publishers. Breach of this condition is liable for legal action.

For binding mistake, misprints or for missing pages, etc., the publisher’s liability is limited to replacement within seven days of purchase by similar edition. All expenses in this connection are to be borne by the purchaser. All disputes are subject to Delhi jurisdiction only.

27.2-2 Business Acquisition Vs. Asset Acquisition

Example 1: (Asset Acquisition)

27.2-4 Accounting for acquisition of group of assets

27.3 Meaning of Business Combination control one reporting unit is one entity (the acquirer) obtains control of one or more businesses

Example 4: Business Combination effected through new entity. Fact pattern:

Solution:

A reverse acquisition legal acquirer legal acquiree

TAXMANN®
Para 27.5

Students' Guide to Ind ASs

[Converged IFRS] | Study Material

PUBLISHER : TAXMANN

DATE OF PUBLICATION : APRIL 2025

EDITION : 12TH EDITION

ISBN NO : 9789357783705

NO. OF PAGES : 1364

BINDING TYPE : PAPERBACK

DESCRIPTION

Students' Guide to Ind ASs [Converged IFRSs] comprehensively covers the converged Indian Accounting Standards (Ind AS). It focuses on practical application, conceptual clarity, and exam-specific requirements, aligning with the latest syllabus mandates and professional guidelines. This book serves as a robust resource for advanced learners in financial reporting. This book is intended for the following audience:

• CA Final Students

• CMA Final Students

• Accounting Professionals & Practitioners

• Academics & Researchers

The Present Publication is the 12th Edition, amended upto 30th April 2025 for Sept. 2025/Jan. 2026 Exams. This book is authored by Dr D.S. Rawat & CA.

Jinender Jain has the following noteworthy features:

• [Comprehensive Syllabus Coverage] Addresses all relevant Ind AS for CA Final and CMA Final, incorporating recent amendments and clarifications

• [Exam-oriented Approach] Provides examples, practice questions, and solutions mapped to ICAI/ICMAI exam patterns

• [Clear Explanations & Practical Insights] Explains complex standards in simple language, supported by industry-relevant case studies

• [Logical Sequence & Chapter-wise Segmentation] Presents topics progressively, with summaries for quick revision

• [Expert Author Insights] Combines academic rigour with practical perspectives from seasoned IFRS professionals

Turn static files into dynamic content formats.

Create a flipbook
Issuu converts static files into: digital portfolios, online yearbooks, online catalogs, digital photo albums and more. Sign up and create your flipbook.