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Students Guide To Ind ASs Converged IFRSs 2021 Edition at Meripustak

Students Guide To Ind ASs Converged IFRSs 2021 Edition by Dr. D.S. Rawat, Taxmann

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  • General Information  
    Author(s)Dr. D.S. Rawat
    Publish YearSeptember 2021


    Taxmann Students Guide To Ind ASs Converged IFRSs 2021 Edition by Dr. D.S. Rawat

    Taxmann’s Students’ Guide to Ind ASs [Converged IFRSs] is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the entire revised syllabus as per ICAI. This book serves as a guide for students & professionals. It has been written with the objective 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 situation.The Present Publication is the 7th Edition, authored by Dr. D.S. Rawat & CA Pooja Patel, for CA/CMA Final & Updated till 30-04-2021, 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]Solved Paper: CA Final July 2021 | New Syllabus (Suggested Answers)Solved Paper: CA Final January 2021 | New Syllabus (Suggested Answers)Solved Paper: CA Final November 2020 (Suggested Answers)Solved Paper: CA Final November 2019 (Suggested Answers)Solved Paper: CA Final May 2019 (Suggested Answers)[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 30-04-2021 & amended as per the following:Companies (Indian Accounting Standards) Amendment Rules, 2020Amendments related to Ind AS – 103 & 116 and other amendments[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 examinationsShaped by the authors’ experience of teaching the subject matter at different levelsReaction and responses of students have also been incorporated at different places in the bookAlso Available:[5th Edition] of Taxmann’s Financial Reporting (Set of 2 Volumes)[3rd Edition] of Taxmann’s PROBLEMS & SOLUTIONS on Financial Reporting[4th Edition] of Taxmann’s CRACKER cum Exam Guide on Financial Reporting[1st Edition] of Taxmann’s CLASS NOTES on Financial ReportingContents of this book are as follows:Introduction to Indian Accounting Standards (Ind AS)Framework for the Preparation and Presentation of Financial Statements in accordance with Indian Accounting StandardsPresentation 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-9)Events after the reporting period (Ind AS-10)Construction Contracts (Ind AS-11) | Deleted | Not in CA-Final SyllabusIncome Taxes (Ind AS-12)Property, Plant and Equipment (Ind AS-16)Leases (Ind AS-17) | Deleted | Not in CA Final SyllabusRevenue (Ind AS-18) | Deleted | Not in CA Final SyllabusEmployee 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 SyllabusEarnings 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 SyllabusNon-current assets held for sale and discontinues operations (Ind AS-105)Exploration for and evaluation of mineral resources (Ind AS-106) | Deleted | Not in CA Final SyllabusOperating 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 SyllabusRevenue from contracts with customers (Ind AS-115)Leases (Ind AS-116)