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Students' Guide To Ind ASs [Converged IFRSs]
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Students' Guide To Ind ASs [Converged IFRSs]

by D.S. Rawat,Pooja Patel
Edition: 11th Edition, 2023
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Product Details:

Format: Paperback
Pages: 1336 pages
Publisher: Taxmann
Language: English
ISBN: 9789357780711
Dimensions: 24 X 3 X 17 CM
Publisher Code: 9789357780711
Date Added: 2023-06-30
Search Category: Textbooks
Jurisdiction: Indian

Overview:

This book is prepared exclusively for the Final Level of Chartered Accountancy & Cost Accounts Examination requirement. It covers the entire revised syllabus as per ICAI/ICMAI.

This book serves as a guide for both students & professionals. It has been written to present the complex text of Ind ASs in a simple language and to develop the ability of the students to apply these Ind ASs in their given situations.

The Present Publication is the 11th?Edition & updated till 30th?April 2023 for CA/CMA Final | Nov. 2023 Exam. This book is authored by Dr D.S. Rawat & CA Pooja Patel with the following noteworthy features:

  • [Simplified Language with Examples] for explaining the text of Ind ASs
  • [Questions with their Solutions] at the end of each chapter
  • [Comparison of each Ind AS with corresponding IFRS] is covered in this book
  • [Coverage of Past Exam Questions & Answers] including the May 2023 Exam
  • [Suggested Answers for the Paper on Financial Reporting]?has been incorporated along with more problems and examples to make it as per the examination pattern for the forthcoming examination
  • [Most Amended] This book is updated till 30-04-2023
  • [Follows?Six-Sigma Approach] to achieve the Benchmark of Zero-Error
  • [Student-Oriented Book] The author has 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 author's experience of teaching the subject matter at different levels
    • Reactions and responses of students have also been incorporated at different places in the book
  • Contents of this book are as follows:
    • Introduction to Indian Accounting Standards (Ind AS)
    • Conceptual Framework for Financial Reporting under Ind AS
    • Presentation of Financial Statements (Ind AS-1)
    • Inventories (Ind AS-2)
    • Statement of Cash Flows (Ind AS-7)
    • Accounting policies, changes in accounting estimates and errors (Ind AS-8)
    • Events after the reporting period (Ind AS-10)
    • Construction Contracts (Ind AS-11)?| Deleted | Not in CA-Final Syllabus
    • Income Taxes (Ind AS-12)
    • Property, Plant and Equipment (Ind AS-16)
    • Leases (Ind AS-17)?| Deleted | Not in CA Final Syllabus
    • Revenue (Ind AS-18)?| Deleted | Not in CA Final Syllabus
    • Employee Benefits (Ind AS-19)
    • Accounting for Government grants and disclosures of Government assistance (Ind AS-20)
    • The effects of changes in Foreign Exchange Rates (Ind AS-21)
    • Borrowing Cost (Ind AS-23)
    • Related Party Disclosure (Ind AS-24)
    • Separate Financial Statements (Ind AS-27)
    • Investments in Associates and Joint Ventures (Ind AS-28)
    • Financial reporting in hyperinflationary economies (Ind AS-29)?| Deleted | Not in CA Final Syllabus
    • Earnings Per Share (Ind AS-33)
    • Interim Financial Reporting (Ind AS-34)
    • Impairment of Assets (Ind AS-36)
    • Provisions, Contingent Liabilities and Contingent Assets (Ind AS-37)
    • Intangible Assets (Ind AS-38)
    • Investment Property (Ind AS-40)
    • Agriculture (Ind AS-41)
    • First-time adoption of Indian Accounting Standards (Ind AS-101)
    • Share-based payments (Ind AS-102)
    • Business Combinations (Ind AS-103)
    • Insurance Contracts (Ind AS-104)?| Deleted | Not in CA Final Syllabus
    • Non-current assets held for sale and discontinued operations (Ind AS-105)
    • Exploration for and evaluation of mineral resources (Ind AS-106) | Deleted | Not in CA Final Syllabus
    • Operating segments (Ind AS-108)
    • Financial instruments: Recognition, presentation, and disclosure (Ind AS-32), (Ind AS-107), (Ind AS-109)
    • Consolidated financial statements (Ind AS-110)
    • Joint arrangements (Ind AS-111)
    • Disclosure of interest in other entities (Ind AS-112)
    • Fair value measurement (Ind AS-113)
    • Regulatory deferral accounts (Ind AS-114)?| Deleted | Not in CA Final Syllabus
    • Revenue from contracts with customers (Ind AS-115)
    • Leases (Ind AS-116)

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