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Students' Guide to Financial Reporting with Applicable Ind ASs (CA-Final - New Syllabus)

Students' Guide to Financial Reporting with Applicable Ind ASs (CA-Final - New Syllabus)

  • ₹1,550.00

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  • Author(s): D.S. Rawat
  • Brand: Taxmann
  • Edition: 5 Ed 2020
  • ISBN 13 9789389546354
  • Approx. Pages 951 + Contents
  • Format Paperback
  • Approx. Product Size 27 x 21 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

With Solved Question Papers of CA [May 2018 & November 2019] 
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Description
Incorporating

•   All Ind ASs
•   Corporate Restructuring with Problems & Solutions
•   Emerging Trends in Accounting
•    Ind AS-116 incorporated
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Contents
Section I
FRAMEWORK FOR IND AS AND EXISTING ACCOUNTING STANDARDS (WEIGHT-AGE : 10-15%)

Chapter 1  :  Introduction of Indian Accounting Standards (Ind AS)
Chapter 2  :  Framework for the preparation and Presentation of Financial Statements in Accordance
                       with Indian Accounting Standards
Section II
APPLICATION OF INDIAN ACCOUNTING STANDARDS (WEIGHTAGE : 30-40%)
Presentation of Items in Financial Statements
Chapter 3  :  First time adoption of Indian Accounting Standards (Ind AS-101)
Chapter 4  :  Presentation of Financial Statements (Ind AS-1)
Chapter 5  :  Statement of Cash Flows (Ind AS-7)
Chapter 6  :  Interim Financial Reporting (Ind AS-34)
RECOGNITION OF REVENUE
Chapter 7  :  Revenue from Contracts with Customers (IND AS-115)
Chapter 8  :  Revenue (Ind AS-18) (Deleted)
Chapter 9  :  Accounting for Government grant and disclosure of Government Assistance (Ind AS-20)
Measurement Based and Accounting Policies
Chapter 10  :  Accounting Policies, Changes in Accounting Estimates and Errors (Ind AS-8)
Chapter 11  :  Events after the Reporting Period (Ind AS-10)
Chapter 12  :  Fair Value Measurement (Ind AS-113)
Assets
Chapter 13  :  Inventories (Ind AS-2)
Chapter 14  :  Property, Plant and Equipment (Ind AS-16)
Chapter 15  :  Leases (Ind AS-16)
Chapter 16  :  Borrowing Cost (Ind AS-23)
Chapter 17  :  Impairment of Assets (Ind AS-36)
Chapter 18  :  Intangible Assets (Ind AS-38)
Chapter 19  :  Investment Property (Ind AS-40)
Chapter 20  :  Non-Current assets Held for sale and discontinue operations (Ind AS-105)
Liabilities
Chapter 21  :  Income Taxes (Ind AS-12)
Chapter 22  :  Employee Benefits (Ind AS-19)
Chapter 23  :  Provisions, Contingent Liabilities and Contingent Assets (Ind AS-37)
Disclosures
Chapter 24  :  Related Party Disclosure (Ind AS-24)
Chapter 25  :  Earnings per share (Ind AS-33)
Chapter 26  :  Operating Segments (Ind AS-108)
Industry and Transaction Specific
Chapter 27  :  The Effects of Changes in Foreign Exchange rates (Ind AS-21)
Chapter 28  :  Financial Reporting in Hyperinflationary Economies (Ind AS-29) (Deleted Contents)
                         (As it is not Presently Covered in Syllabus)
Chapter 29  :  Agriculture (Ind AS-41)
Chapter 30  :  Insurance Contracts (Ind AS-104) (Deleted)
Chapter 31  :  Exploration for and Evaluation of Mineral Resources (Ind AS-106) (Deleted)
Chapter 32  :  Regulatory Deferral Accounts (Ind AS-114) (Deleted)
CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS
Chapter 33  :  Separate Financial Statements (Ind AS-27)
Chapter 34  :  Investments in Associates and Joint Ventures (Ind AS-28)
Chapter 35  :  Consolidated Financial Statements (Ind AS-110)
Chapter 36  :  Joint Arrangements (Ind AS-111)
Chapter 37  :  Disclosure of Interests in other entities (Ind AS-112)
SECTION - III
BUSINESS COMBINATIONS AND ACCOUNTING FOR CORPORATE RESTRUCTURING
(WEIGHTAGE : 10-15%)

Chapter 38  :  Business Combinations (Ind AS-103) and Corporate Restructuring
SECTION IV
ACCOUNTING AND REPORTING OF FINANCIAL INSTRUMENTS & SHARE BASED PAYMENT
(WEIGHTAGE: 10-15%)

Chapter 39  :  Financial Instruments: Recognition, presentation and disclosure
                         (Ind AS-32, Ind AS-107 and Ind AS-109)
Chapter 40  :  Share-based Payment (Ind AS-102)
SECTION V
EMERGING TRENDS IN ACCOUNTING (WEIGHTAGE : 15-30%)

Chapter 41  :  Analysis of Financial Statement
Chapter 42  :  Principles of Integrated Reporting
Chapter 43  :  Corporate Social Responsibility Reporting (Guidance Note issued by ICAI)
Solved Paper (Suggested Answers)
•    CA Final Nov. 2019 - Financial Reporting
•    CA Final May 2019 - Financial Reporting
•    CA Final Nov. 2018 - Financial Reporting
•    CA Final May 2018 - Financial Reporting
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Author Details
Shri D.S. Rawat
is a Chartered Accountant, teaching the C.A. students (PE-II/Final) since last 25 years. He is a visiting faculty to ICAI for the courses on Accounting Standards and IFRS and associated with the ICAI in convergence of Indian Accounting Standards with International Financial Reporting Standards (IFRS). He has 30 years practical experience in the field of accounts/audit of various organizations/companies. He is also the Author of Book "Students' Guide to Auditing Standards " published by the Taxmann.
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