25 Issues and Observation on Ind AS - Vol. 12 with CA Manish C. Iyer

25 Issues and Observation on Ind AS Application – Volume 12

eBook (PDF) | ISBN 978-93-345-7073-1 | by CA Manish C. Iyer, Founder & Director, GAAP Advisors

Volume 12 of the series sets out 25 practical Ind AS issues and 25 observations from the review of published financial statements. Each one is answered with paragraph references to the notified Ind AS, so you can check the conclusion at the source.

What you get

• Section 1: 25 Issues. Each issue gives the facts, the questions, a summary, a detailed analysis, worked illustrations with journal entries and financial statement extracts, and sample disclosures. Topics include:
  • consolidation and common control business combinations
  • financial instruments, leases and revenue
  • first-time adoption and employee benefits
  • provisions, insurance and tax
  • the statement of cash flows
• Section 2: 25 Examples of Observations. Each shows what Company A Limited reported, what the observation is, and what should have been reported. They cover presentation and disclosure points under Ind AS 1, Ind AS 7, Ind AS 107, Ind AS 109, Ind AS 115 and others.
• At-a-glance table. Each issue and example is summarised in one line with its primary Ind AS and conclusion.
• Index for every issue and example. Hyperlinked, with "Back to Index" links, so you can move around the book easily.
• Standard-wise Index. You can look up every issue by the Ind AS it cites.

Who it is for

Finance heads, corporate accountants, statutory and internal auditors, reviewers, advisers, and CA and CMA students who want practical, reference-backed answers on Ind AS.

Good to know

• The standards are stated as notified up to 30 September 2026.
• Digital download in PDF (A4, about 790 pages), for personal use in India only.
• Educational and informational; it is not a substitute for advice on a specific transaction.