Description
Taxmann Financial Reporting Problems and Solutions 3rd Edition 2021 by Kapileshwar Bhalla
Taxmann’s PROBLEMS & SOLUTION for Financial Reporting has been specially designed for students & professionals. The unique feature of this book is in terms of dividing each Ind AS into various parts and sections so that one can approach Ind AS in a systematic & comprehensive manner.This book will benefit 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 3rd Edition amended by the Companies (Ind AS) Amendment Rules for CA-Final | New Syllabus, authored by CA Kapileshwar Bhalla, with the following noteworthy features:Strictly as per the New Syllabus of ICAICoverage of this book includes:All Past Exam QuestionsCA (Final) – July 2021 Exam | New Syllabus | Guidelines AnswersQuestions from Education Material/Ind AS Bulletins/RTPs & MTPs of ICAIQuestions based on Amendments as per Companies (Ind AS) Amendment Rules, 2020Additional questions based on Ind AS 38New additional problems & solutions are given in a separate booklet[Enabling Students to Acquire Conceptual Base through Variety of Questions] In each chapter, various sections (with Para No. references of the Ind AS) have been kept so that the students understand the types of problems they can confront in the exam[Layout of each Chapter] is as follows:[Graded Problems] From simple problems to advanced problems, they are arranged in a chronological manner[Logical Flow] Each chapter is further sub-divided into various sections to develop the concepts in a logical flow[Table of Index] Each Chapter has a ‘table of index’ for quick reference – indicating the no. of questions in each section and para no. of Ind ASAlso Available:[7th Edition] of Taxmann’s Students’ Guide to Ind ASs[5th Edition] of Taxmann’s Financial Reporting (Set of 2 Vols.)[4th Edition] of Taxmann’s CRACKER cum Exam Guide on Financial Reporting (New Syllabus)[1st Edition] of Taxmann’s CLASS NOTES on Financial ReportingThe contents of this book are as follows:Ind AS-1 | Presentation of Financial StatementsRoadmap for Implementation of Ind ASInd AS-34 | Interim Financial ReportingInd AS-7 | Statement of Cash FlowsInd AS-115 | Revenue from Contracts with CustomersInd AS-8 | Accounting Policies, Changes in Accounting Estimates and ErrorsInd AS-10 | Events after the Reporting PeriodInd AS-113 | Fair Value MeasurementInd AS-20 | Accounting for Government Grants and Disclosure of Government AssistanceInd AS-102 | Share-Based PaymentsInd AS-101 | First Time Adoption of Ind ASInd AS-2 | InventoriesInd AS-16 | Property, Plant & EquipmentInd AS-116 | LeasesInd AS-23 | Borrowing CostsInd AS-36 | Impairment of AssetsInd AS-38 | Intangible AssetsInd AS-40 | Investment PropertyInd AS-105 | Non-Currents Assets Held for Sale and Discontinued OperationsInd AS-41 | AgricultureInd AS-19 | Employee BenefitInd AS-37 | Provisions, Contingent Liabilities and Contingent AssetsInd AS-12 | Income TaxesInd AS-21 | The Effects of Changes in Foreign Exchange RatesInd AS-24 | Related Party DisclosuresInd AS-33 | Earnings Per ShareInd AS-108 | Operating SegmentsInd AS-32, 109 and 107 | Financial Instruments – Presentation, Recognition and Measurement and DisclosuresInd AS-103 | Business Combination and Corporate RestructuringInd AS-110 | Consolidated Financial StatementsInd AS-111 | Joint AgreementsInd AS-28 | Investments in Associates and Joint VenturesInd AS-27 | Separate Financial StatementsIntegrated ReportingCorporate Social ResponsibilityQuestions based on Amendments as per the Companies (Ind AS) Amendment Rules 2020Additional Questions based on Ind AS 38COVID Impact on Financial Statements.