This book is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the entire revised syllabus as per ICAI. The objective of this book is to overcome the following difficulties faced by students in understanding the Indian Accounting Standards (Ind AS):
- The language used in the Ind AS
- Interlinking the standards
- Lack of explanation with the help of illustrations
This book will be helpful for students of CA-Final, CMA-Final, M.Com. Examinations and other specialized courses.
The Present Publication is the 4th Edition & updated till 30th April 2022 for CA-Final | New Syllabus | Nov 2022/May 2023 exams. This book is authored by CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala, with the following noteworthy features:
- As per the revised syllabus announced by ICAI
- [Self-preparatory Book] The book has been written in a classroom-style-teaching methodology so that the average student can understand & master the subject without assistance
- [Step-by-Step Approach] to solve the questions
- [Conceptual Understanding with Detailed Examples] of each point in the standard
- [Major Differences between Ind AS v. IFRS] are well explained in simple language
- [Summary of the Standards with Diagrams] is presented at the end of each respective standard
- [Covering all Amendments till April 2022] on Ind AS
- [Weightage of Marks for each Ind AS] based on previous attempts
- [Previous Exam Solved Papers] including:
- CA-Final | Solved Paper | May 2022 (New Syllabus) | Guideline Answers
- [Student-Oriented Book] The authors have developed this book, keeping in mind the following factors:
- Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations
- Shaped by the authors’ 10+ years experience of teaching the subject matter at different levels
- Reactions and responses of students have also been incorporated at different places in the book
The detailed contents of this book are as follows:
- Chapter A – Introduction
- Chapter B – Conceptual framework for financial reporting under Ind AS
- Chapter C – Important Basics of Ind AS
- Ind AS 102 – Share-Based Payments
- Ind AS 28 – Investment in Associates and Joint Ventures
- Business Combination & Corporate Restructuring
- Consolidated Financial Statements
- Ind AS 111 – Joint Arrangements
- Ind AS 112 – Disclosure of Interest in Other Entities
- Ind AS 27 – Separate Financial Statements
- Schedule III – Division II
- Analysis of Financial Statements
- Corporate Social Responsibility (CSR)
- Integrated Reporting (IR)
Details :
- Publisher : Taxmann
- Author : Ravi Kanth Miriyala and Sunitanjani Miriyala
- Edition : 4th Edition June 2022
- ISBN-13 : 9789356592421
- ISBN-10 : 9789356592421
- Language : English
- Binding : Paperback