This 14th Edition (January 2025) of Ind AS Made Easy – The Concept Book (in 2 Volumes), updated as per the CA Final New Syllabus 2023, serves as a comprehensive yet student-friendly reference for mastering Indian Accounting Standards (Ind AS). It is equally useful for CMA Final, M.Com, and other specialised studies that require a detailed and practical understanding of accounting standards.

The book is designed to simplify complex Ind AS requirements by presenting concepts in easy-to-read language, supported by numerous examples, diagrams, and real-life illustrations. It bridges the gap between theoretical learning and practical application, making it an ideal choice for both self-study and classroom teaching.

The content spans the full scope of the Ind AS syllabus, including:
• Coverage of all Ind AS in detail, including recent amendments (latest updates to Ind AS 115, Ind AS 116, and other standards)
• Student-friendly approach with simplified explanations of complex concepts
• Inclusion of relevant provisions from earlier Indian GAAP for comparative understanding
• Easy-to-follow step-by-step explanations of standards with practical illustrations
• Extensive use of tables, charts, and diagrams for better retention
• Examples covering diverse industry applications
• Clear explanation of linkages between Ind AS and IFRS, along with differences in reporting requirements
• Summaries at the end of each standard for quick revision
• Guidance on disclosure requirements and presentation in financial statements
• Detailed references to applicable Schedule III of the Companies Act, 2013

This edition is particularly suitable for:
• CA Final students appearing in May & November 2025 examinations
• CMA Final and M.Com students seeking clarity on accounting standards
• Professionals requiring a practical yet comprehensive guide to Ind AS compliance
• Trainers and faculty members providing in-depth coaching on Ind AS
• Students preparing for corporate accounting roles and interviews

Whether used for conceptual clarity during study or as a professional reference in practice, this updated edition ensures a thorough understanding of every Ind AS, making it a must-have resource for aspiring and practising accountants alike.