This is the first-ever theoretically interactive book for CA-Final | Financial Reporting. The objective of the book is as follows:
- Completeness for the lengthiest & critical subject of CA-Final – Financial Reporting
- Conciseness is maintained by condensing the ICAI study material, among other things, to save time
- Creative Presentation to increase students’ memory retention power
- Student-centric approach is followed throughout this book
The Present Publication is the 2nd Edition & updated till 30th April 2022 for CA-Final | New Syllabus | Nov. 2022 Exams. This book is authored by CA Priyanka R. Agrawal, with the following noteworthy features:
- Charts, Diagrams, Eye-catching Symbols & Words!
- [Original & Unique Charts & Diagrams] are given to present the subject matter briefly
- [Helps you in Saving Time] so that the entire subject can be covered with ease
- [Easy to Memorise, Revise & Recollect]
- Content & Theory
- [Most Updated & Amendment Contents] relevant for CA Final Exams (Nov. 2022 onwards)
- [Coverage of ICAI Study Materials] with important points highlighted
- [Additional Theoretical Concepts] for enhancing acumen
- [Hindi + English = Hinglish] is used in some parts of the book to connect with the students
- Question Bank
- [Along with Details Answers] is given in the book
- [A Shorts; Unique Add-on for Quick Revision] This feature summarises the answers to the questions
- [Conceptual Clarity] is provided by Topic-wise illustrations
- Coverage of this book includes
- IFRS Questions
- ICAI Study Material & Education Material
- Previous Exam Question
- RTPs & MTPs of ICAI
The detailed contents of the book are as follows:
- Indian Accounting Standards (Ind AS) – Introduction
- Conceptual Framework for Financial Reporting under Ind AS
- Division II of Schedule III to the Companies Act, 2013
- Ind AS 1: Presentation of Financial Statements
- Ind AS 2: Inventory
- Ind AS 7: Statement of Cash Flows
- Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors
- Ind AS 10: Events after the Reporting Period
- Ind AS 12: Income Taxes
- Ind AS 16: Property, Plant and Equipment
- Ind AS 19: Employee Benefits
- Ind AS 20: Accounting for Government Grants & Disclosure of Government Assistance
- Ind AS 21: The Effects of Changes in Foreign Exchange Rates
- Ind AS 23: Borrowing Costs
- Ind AS 24: Related Party Disclosures
- Ind AS 33: Earnings Per Share
- Ind AS 34: Interim Financial Reporting
- Ind AS 36: Impairment of Assets
- Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets
- Ind AS 38: Intangible Assets
- Ind AS 40: Investment Property
- Ind AS 41: Agriculture
- Ind AS 101: First-time Adoption of Ind AS
- Ind AS 102: Share-Based Payments
- Ind AS 105: Non-current Assets Held for Sale and Discontinued Operations
- Ind AS 108: Operating Segments
- Ind AS 113: FV Measurement
- Ind AS 115: Revenue from Contracts with Customers
- Ind AS 16: Leases
- Business Combination & Corporate Restructuring
- Consolidated Financial Statements
- Accounting & Reporting of Financial Instruments
- Analysis of Financial Statements
- Integrated Reporting
- Corporate Social Responsibility
Details :
- Publisher : Taxmann
- Author : Priyanka R. Agrawal
- Edition : 2nd Edition June 2022
- ISBN-13 : 9789356221208
- ISBN-10 : 9789356221208
- Language : English