About Product
This book is specially designed for students & professionals, on the subject of ‘Financial Reporting’. The unique feature of this book is in terms of dividing each Ind AS into various parts and sections so that one can approach the Ind AS in a systematic & comprehensive manner. This book will be especially useful for students studying CA (Final) level of Institute of Chartered Accountants of India (‘ICAI’). This book can be used for Group I - Paper I (Financial Reporting) and Group II – Paper IV (GFRS). It can also be used for other professional courses. The Present Publication is the 2nd Edition, authored by Kapileshwar Bhalla, for New Syllabus (Updated till 31-10-2020 & amended by Companies (Ind AS) Amendment Rules 2020) with the following noteworthy features: This book is strictly as per New Syllabus of ICAI & its coverage includes: o All Past Exam Questions till November 2020 o Questions from Education Material/Ind AS Bulletins/RTPs & MTPs of ICAI o Questions based on Amendments as per Companies (Ind AS) Amendment Rules, 2020 o Additional questions based on Ind AS 38 o COVID Impact on Financial Statements This book is specially designed to enable the students to acquire conceptual base through variety of questions. In each chapter, various section (with Para No. references of the Ind AS) have been kept, so that the students understand the types of problems he/she can confront in the exam Layout of each chapter is as follows: o From simple problems to advanced problems, they are arranged in a chronological manner o Each chapter is further sub-divided in various sections to develop the concepts in a logical flow o Each Chapter has a ‘table of index’ for quick reference – indicating the no. of questions in each section and para no. of Ind AS Also Available o [3rd Edition] of Taxmann’s Cracker on Financial Reporting (New Syllabus) o [2nd Edition] of Taxmann’s Financial Reporting (New Syllabus) | Problems & Solutions The contents of this book are as follows: o Ind AS-1 on Presentation of Financial Statements o Roadmap for Implementation of Ind AS o Ind AS-34 on Interim Financial Reporting o Ind AS-7 on Statement of Cash Flows o Ind AS-115 on Revenue from Contracts with Customers o Ind AS-8 on Accounting Policies, Changes in Accounting Estimates and Errors o Ind AS-10 on Events after the Reporting Period o Ind AS-113 on Fair Value Measurement o Ind AS-20 on Accounting for Government Grants and Disclosure of Government Assistance o Ind AS-102 on Share Based Payments o Ind AS-101 on First Time Adoption of Ind AS o Ind AS-2 on Inventories o Ind AS-16 on Property, Plant & Equipment o Ind AS-116 on Leases o Ind AS-23 on Borrowing Costs o Ind AS-36 on Impairment of Assets o Ind AS-38 on Intangible Assets o Ind AS-40 on Investment Property o Ind AS-105 on Non-Currents Assets Held for Sale and Discontinued Operations o Ind AS-41 on Agriculture o Ind AS-19 on Employee Benefits o Ind AS-37 on Provisions, Contingent Liabilities and Contingent Assets o Ind AS-12 on Income Taxes o Ind AS-21 on the Effects of Changes in Foreign Exchange Rates o Ind AS-24 on Related Party Disclosures o Ind AS-33 on Earnings Per Share o Ind AS-108 on Operating Segments o Ind AS-32, 109 and 107 on Financial Instruments – Presentation, Recognition and Measurement and Disclosures o Ind AS-103 on Business Combination and Corporate Restructuring o Ind AS-110 on Consolidated Financial Statements o Ind AS-111 on Joint Agreements o Ind AS-28 on Investments in Associates and Joint Ventures o Ind AS-27 on Separate Financial Statements o Integrated Reporting o Corporate Social Responsibility
Tags:
Finance;