Financial Reporting (For CA Final, New Syllabus 2023, for May 2024 Examination & Onwards)

............................................................................................
Description
PRACTICAL LEARNING SERIES
. Complete Coverage of the CA Final Financial Reporting New Syllabus
. Effective Coverage of all Ind AS Principles along with Numerical and Concept Illustrations
. Latest Amendment on Schedule III with Practical Questions & Presentation Guidelines
. Use of Diagrams, Tables and Flowcharts for higher clarity of concepts
. Solved Illustrations as guidance to the Student on how to present answers in Professional Exams
............................................................................................
Table of Contents
Part A-General/Financial Statements
1. Companies (Indian Accounting Standards) Rules 2015
2. Conceptual Framework for Ind AS
3. Ind AS 101- First Time Adoption of Ind AS
4. Ind AS 1- Presentation of Financial Statements
5. Ind AS 7-Statement of Cash Flows
6. Ind AS 8-Accounting Policies, Changes in Accounting Estimates & Errors
7. Ind AS 10-Events after the Reporting Period
8. Ind AS 113-Fair Value Measurement
Part B-Assets/Liabilities
9. Ind AS 2-Inventories
10. Ind AS 16-Property, Plant and Equipment
11. Ind AS 116-Leases
12. Ind AS 38- Intangible Assets
13. Ind AS 40- Investment Property
14. Ind AS 36-Impairment of Assets
15. Ind AS 105-Non Current Assets held for Sale & Discontinued Operations
16. Ind AS 20-Accounting for Govt Grants and Disclosure of Govt Assistance
Part C - Income / Expense
17. Ind AS 115- Revenue from Contracts with Customers
18. Ind AS 19-Employee Benefits
19. Ind AS 102-Share Based Payment
20. Ind AS 23- Borrowing Costs
21. Ind AS 21-The Effects of Changes in Foreign Exchange Rates
22. Ind AS 37-Provisions, Contingent Liabilities and Contingent Assets
23. Ind AS 12-Income Taxes
Part D - Specific for Corporate Entities
24. Ind AS 27-Separate Financial Statements
25. Ind AS 34-Interim Financial Reporting
26. Ind AS 33-Earnings per Share
27. Ind AS 103-Business Combinations
28. Ind AS 110-Consolidated Financial Statements
29. Ind AS 111-Joint Arrangements
30. Ind AS 28 - Investment in Associates and Joint Ventures
31. Ind AS 112- Disclosure of Interests in Other Entities
Part E - Specific Area Ind AS
32. Ind AS 24-Related Party Disclosures
33. Ind AS 108- Operating Segments
34. Ind AS 41-Agriculture
35. Ind AS 32, 107 & 109 - Financial Instruments
Part F - Others
36. IFRS, Ind AS & Notified AS
37. Accounting & Technology
38. Professional and Ethical Duties of CA
Appendix
A. AS 7 Construction Contracts
B. AS 9 Revenue Recognition
C. AS 19 Leases
D. AS 22 Accounting for Taxes on Income
............................................................................................
Author Details
G.Sekar is a Chartered Accountant in practice for the last 30 years.
Founder and Faculty for Direct Taxation in Shree Guru Kripa's Institute of Management, an Institution providing education for all level and all subjects of the Chartered Accountancy Course and has trained many finance professionals.
Member- Central Council of ICAI - 2013-16 & 2016-19
Chairman - Direct Taxes Committee of ICAI - 2014
Recently nominated as Member of Consultative Advisory Group (CAG) of the prestigious International Accounting Education Standards Board (IAESB) - It is worthy to note that he is the First Indian to be part of the CAG.
Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication style.