Description
Taxmann Publications Cracker Financial Reporting 6th Edition by Praveen Sharma
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
[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