INCOME COMPUTATION & DISCLOSURE STANDARDS
by CA. Kamal Garg
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Publisher: | Bharat Law House Pvt. Ltd. |
Edition: | 6th edn., 2019 |
DIVISION I
Financial Reporting Framework & ICDS
Chapter 1 Financial Reporting Framework — An Introduction
Chapter 2 Income Computation and Disclosure Standards — An Introduction
Chapter 3 Rationalisation of Provisions of Section 115JB in line with Indian Accounting Standard (Ind-AS)
DIVISION II
Income Computation & Disclosure Standards
Chapter 1 Income Computation & Disclosure Standards
- Income Computation and Disclosure Standard I relating to accounting policies
- Income Computation and Disclosure Standard II relating to valuation of inventories
- Income Computation and Disclosure Standard III relating to construction contracts
- D.Income Computation and Disclosure Standard IV relating to revenue recognition
- Income Computation and Disclosure Standard V relating to tangible fixed assets
- Income Computation and Disclosure Standard VI relating to the effects of changes in foreign exchange rates
- Income Computation and Disclosure Standard VII relating to government grants
- Income Computation and Disclosure Standard VIII relating to securities
- Income Computation and Disclosure Standard IX relating to borrowing costs
- Income Computation and Disclosure Standard X relating to provisions, contingent liabilities and contingent assets
Chapter 2 Form 3CD Clause by Clause Analysis
DIVISION III
Chapter 1 Income Computation and Disclosure Standards vis-à-vis Judicial Precedents
Chapter 2 Schedule ICDS as appearing in Forms ITR 4, 5 and 6 and Form 3CD (Revised)
Chapter 3 ICDS (Revised) v AS
Chapter 4 ICDS (Revised) v Ind AS
Appendix 1 Tests for Distinction between Shares held as Stock-in-Trade and Shares held as Investment
Appendix 2 Chargeable as — Distinction between Shares held as Stock-in-Trade and Shares held as Investments — Tests for such a Distinction
Appendix 3 Issue of Taxability of Surplus on Sale of Shares and Securities — Capital Gains or Business Income — Instructions in Order to Reduce Litigation
Appendix 4 Clarifications on Income Computation and Disclosure Standards (ICDS) notified under section 145(2) of the Income-tax Act, 1961