Financial Reporting - Step by Step Approach to Ind AS (CA Final, for May/Nov. 2023 Exams)

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Description
Key Highlights
* Ind ASs arranged in a chronological order
* Illustrated with examples for every concept
* Contains practice questions with solutions for every concept of Ind AS
* More than 1,000 examples and questions covering relevant RTP's; MTP's, past examination,
   Educational Material and selected Ind AS Bulletins
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Contents
SECTION-I - Introductory Standards
Chapter 1: Ind AS 10- Events after Reporting Period
Chapter 2: Ind AS 37 - Provision, Contingent Liability and Contingent Assets
SECTION-II - Asset Related Standards
Chapter 3: Ind AS 2- Inventories
Chapter 4: Ind AS 16-Property, Plant and Equipment
Chapter 5: Ind AS 38-Intangible Assets
Chapter 6: Ind AS 40 - Investment Property
Chapter 7: Ind AS 41 - Agriculture
Chapter 8: Ind AS 105-Non-Current Assets (NCA) held for Sale & Discontinued Operations (DO)
Chapter 9: Ind AS 23 - Borrowing Costs
Chapter 10: Ind AS 36 - Impairment of assets
SECTION-III - Slightly Complicated Standards
Chapter 11: Ind AS 12-Income Taxes
Chapter 12: Ind AS 21 - The effects of changes in foreign exchange rates
Chapter 13: Ind AS 19- Employee Benefits
Chapter 14: Ind AS 20 - Accounting for Government Grants and Disclosure of Government Assistance
Chapter 15: Ind AS 8- Accounting Policies, Changes in Accounting Estimates and Errors
Chapter 16: Ind AS 102-Share Based Payment
Chapter 17: Ind A5 103 Business Combination
Chapter 18: Group Accounts
Chapter 19: Financial Instruments (FT)
Chapter 20: Ind A5 113-Fair Value Measurements
SECTION IV - Complex Standards
Chapter 21: Ind A5 115-Revenue from contracts with customers
Chapter 22: Ind A5 116-Leases
SECTION-V - Disclosure Related Standards
Chapter 23: Ind A5 108-Operating Segments
Chapter 24: Ind A5 24-Related Party Disclosures
Chapter 25: Ind AS 33-Earnings per share
SECTION-VI - Basic Standards
Chapter 26: Ind AS 7- Cash Flow Statement
Chapter 27: Ind AS 34- Interim Financial Reporting
Chapter 28: Ind AS 1- Presentation of Financial Statements
SECTION-VII - First Time Adoption
Chapter 29: Ind AS 101-First-Time Adoption of Ind AS
SECTION-VIII - Non-Ind AS
Chapter 30 Corporate Social Responsibility
Chapter 31: Integrated Reporting
Chapter 32: Framework for Financial Reporting under Ind AS
Appendix I: Roadmap to Ind AS
Appendix II: Formats of Financial Statements
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Author Details
CA Parveen Sharma, B.Com (H), F.C.A, A.C.M.A, C.S Post Graduation in Accounting Standards, US GAAP & Certified Valuer
CA Kapileshwar Bhalla, B.Com (Hons), FCA