The book is a comprehensive guide book on the preparation and presentation of financial statements in the revised format which resembles broadly to IFRS. The book includes special chapters on:
Presentation of Balance Sheet
Current Non Current Classification
Cash And Cash Equivalents
Presentation of Statement of Profit and Loss
Exceptional And Extra-Ordinary items
Condorsement Approach of IFRS Incorporation in the US
XBRL Awareness And Filing Norms
Companies (Filing of Documents & Forms in Extensible Business Reporting Language) Rules, 2011
This illustrative Guide Book has been developed to discuss primarily the techniques of current non-current analysis but enlarged to cover related emerging issues in corporate reporting like XBRL Filling, Management commentary, Developments in IFRS convergence.
The book is authored by Dr. T.P. Ghosh, Professor, Institute of Management Technology, Dubai.
The book is modestly priced at ` 775 and is a must buy for the person responsible for preparing Balance Sheet of the Companies, Chartered Accountants, Company Secretaries and Corporate Accountants.