This book is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the questions & detailed answers strictly as per the new syllabus of ICAI.
The Present Publication is the 6th Edition & updated till 30th April 2022 for CA-Final | New Syllabus | Nov. 2022/May 2023 exams. This book is authored by CA Parveen Sharma & CA Kapileshwar Bhalla, with the following noteworthy features:
- Strictly as per the New Syllabus of ICAI
- Coverage of this book includes:
- Past Exam Questions
- CA Final November 2020 (New Syllabus) – Guideline Answers
- CA Final January 2021 (New Syllabus) – Guideline Answers
- CA Final July 2021 (New Syllabus) – Guideline Answers
- CA Final December 2021 (New Syllabus) – Guideline Answers
- CA Final May 2022 (New Syllabus) – Guideline Answers
- Selected Questions from RTPs and MTPs of ICAI
- Past Exam Questions
- [Arrangement of Question] Questions in each chapter are arranged ‘sub-topic’ wise based on Para No. of each Ind AS
- [Most Updated & Amended] This book is updated & amended as per the Companies (Ind AS) Amendment Rules 2020
- [Previous Exam Trend Analysis] from May 2018 Onwards for New Syllabus
- [Marks Distribution] Chapter/Topic-wise marks distribution
- [Comparison with Study Material] Chapter-wise comparison with ICAI Study Material
Contents of this book are as follows:
- Module 1
- Framework for Preparation & Presentation of Financial Statements
- Ind AS on Presentation of Items in Financial Statements
- Ind AS 115 on Revenue from Contracts with Customers
- Ind AS on Measurement-based on Accounting Policies
- Ind AS 20 on Accounting for Government Grants and Disclosure of Government Assistance
- Ind AS 101 on the First-time adoption of Indian Accounting Standards
- Module 2
- Ind AS on Assets of the Financial Statements
- Ind AS 41 on Agriculture
- Ind AS on Liabilities of the Financial Statements
- Module 3
- Ind AS on Items Impacting Financial Statements
- Ind AS on Disclosure in the Financial Statements
- Accounting and Reporting of Financial Instruments (Ind AS 32, 109 and 107)
- Module 4
- Accounting for Share-Based Payments (Ind AS 102)
- Business Combination and Corporate Restructuring (Ind AS 103)
- Consolidated Financial Statements (Ind AS 110, 111, 28 and 27)
- Module 5
- Analysis of Financial Statements (Based on Ind AS)
- Integrated Reporting
- Corporate Social Responsibility
Details :
- Publisher : Taxmann
- Author : Praveen Sharma
- Edition : 6th Edition June 2022
- ISBN-13 : 9789356220430
- ISBN-10 : 9789356220430
- Language : English
- Binding : Paperback