• Taxmann CA Final Cracker Financial Reporting New Syllabus By CA Parveen Sharma , CA Kapileshwar Bhalla Applicable for May 2021 Exam

    Taxmann CA Final Cracker Financial Reporting New By CA Parveen Sharma

    Taxmann CA Final Cracker Financial Reporting New By Parveen Sharma

    Description

    The Present Publication authored by CA Parveen Sharma & CA Kapileshwar Bhalla, is the 3rd Edition for New Syllabus (Updated till 31-10-2020), with the following noteworthy features:

    Coverage of the book is as follows:

    • Past Exam Questions till November 2020
    • Trend Analysis of last five attempts
    • Question from RTPs and MPTs of ICAI
    • Chapter-wise Comparison with Study Material

    Layout of the book is as follows

    • Questions in each chapters are arranged sub-topic wise based on Para No. of each Ind AS
    • Chapter/Topic-wise Marks Distribution
    • Companies (Ind AS) Amendment Rules, 2020
    • Prepared strictly as per Revised Syllabus of ICAI
    • Updated till 31-10-2020

    Contents of the book are as follows

    Module 1

    1. Framework for Preparation & Presentation of Financial Statements
    2. Ind AS on Presentation of Items in Financial Statements
    3. Ind AS 115 on Revenue from Contracts with Customers
    4. Ind AS on Measurement based on Accounting Policies
    5. Ind AS 20 on Accounting for Government Grants and Disclosure of Government Assistance
    6. Ind AS 101 on First-time adoption of Indian Accounting Standards

    Module 2

    1. Ind AS on Assets of the Financial Statements
    2. Ind AS 41 on Agriculture
    3. Ind AS on Liabilities of the Financial Statements

    Module 3

    1. Ind AS on Items Impacting Financial Statements
    2. Ind AS on Disclosure in the Financial Statements
    3. Accounting and Reporting of Financial Instruments (Ind AS 32, 109 and 107)

    Module 4

    1. Accounting for Share Based Payments (Ind AS 102)
    2. Business Combination and Corporate Restructuring (Ind AS 103)
    3. Consolidated Financial Statements (Ind AS 110, 111, 28 and 27)

    Module 5

    1. Analysis of Financial Statements (Based on Ind AS)
    2. Integrated Reporting
    3. Corporate Social Responsibility

    SOLVED PAPER – NOV 2020 (NEW SYLLABUS) (GUIDELINE ANSWERS)

    About the Author

    CA Parveen Sharma is a first Class Commerce Graduate from Delhi University, having done his graduation from Sri Venkateswara College. He qualified Chartered Accountancy Course in 1996 and was placed in merit list (Rank Holder) in Intermediate and Finals both. He completed his post graduation in Indian Accounting Standards and US GAAP in July 2007. He qualified certificate course on valuation from ICAI in January 2010.
    He is also an Associate Member of Institute of Cost and Works Accountants of India and Licentiate of Institute of Company Secretaries of India. He topped Delhi University by scoring 100% marks in Accountancy.  He also won Gold Medal in Accounts Olympiad held in 1990.

    Kapileshwar Bhalla

    CA Kapileshwar Bhalla is a qualified Chartered Accountant. He is a fellow member of the Institute of Chartered Accountants of India. He did his graduation from Delhi University (Shri Ram College of Commerce) in 1996.
    He has been actively teaching students Accountancy and Cost Accounting at IPCC and Final levels of Chartered Accountancy since 1999. He has delivered various seminars on Accounting Standards, IFRS and Ind AS at multiple forums to the students and Industry at large.
    He is currently associated as a faculty with Aldine CA which imparts coaching to the CA aspirants via satellite. He is also a visiting faculty with ICAI as well as other professional institutes.
    WEIGHT 0.6 kg
    BOOKAUTHOR CA Kapileshwar Bhalla, CA Parveen Sharma
    BINDING Paper back
    EDITION 3rd Edition December 2020
    HSN 49011010
    LANGUAGE English
    PUBLISHER Taxmann
    ISBN 9788194924685
    470.00595.00
  • Commercial CA Final Quick Revision fast Track Charts on Financial Reporting New Syllabus By Ravi Kanth Miriyala and Sunitanjani Miriyala Applicable for May / November 2021 Exam


    CA Final Quick Revision Charts on Financial Reporting Ravi Kanth Miriyala

    CA Final Quick Revision Charts on Financial Reporting Ravi Kanth Miriyala

    Description

    Ind AS (covered under Financial Re porting) are “principle based” standards. As you aware, application of these standards is mandatory for all listed companies and other large unlisted entities in India  Conceptual understanding of the standards is essential in properly applying the same in practical training as well as in profession al life, be it practice or employment. Being in the teaching profession for good more than a decade, we observed, on numerous occasions, difficulties faced by students in understanding standards and we firmly believe they need appropriate guidance. In our observation, prima facie, the reasons for such difficulties are – (1) The terminology used in the Ind AS; (2) Inter linkage between various standard s; & (3) Lack of explanation with the help of illustrations; Our struggle in understating and application of the standards motivated us to share knowledge through writing a book on Financial Reporting in simple and lucid language with the most appropriate practical examples. We tried our best to eliminate these difficulties and yet to deliver the knowledge in its right sense. We hope you will agree with u s after reading the book. The book “Quick revision fast track charts on financial reporting” covers the summary of important points of ALL the standards including business combination and consolidation in CHART FORM. It helps students to revise the subject in quicker manner just before exam. Please note that, this book will help you a lot if you read it immediately after reading Ind AS mad e easy & financial reporting made easy. Students are recommended to make addition al notes to make their understanding of the concepts further easier.

    Thibook has thfollowinuniqufeatures thelp:

    • Student friendly;
    • Very simple language to understand;
    • Almost every concept of Ind AS is covered in the book;
    • Summary of the Standard is presented in chart form for quick revision

    Contents

    1. FRAMEWORK FOR PREPARATION OF FS
    2. IND AS 10 – EVENTS OCCURRING AFTER THE REPORTING PERIOD
    3. IND AS 8 – Accounting Policies, Change in Accounting Estimate and Errors
    4. Ind AS 37 – Provisions, contingent liabilities, and contingent Asset
    5. IND AS 20 – Accounting For Government Grants
    6. Ind AS 23 Borrowing costs (Be)
    7. Ind AS-16 – Property plant & Equipment (PPE)
    8. Ind AS 38- Intangible Assets (IA)
    9. IND AS 40 – Investment Property
    10. Ind AS 41 – Agriculture
    11. Ind AS 36 Impairment of Assets
    12. Ind AS 105 Non-current Assets held for Sale and Discontinued operations
    13. Ind AS – 2 INVENTORIES
    14. Ind AS 7 – Statement of cash flow
    15. Ind AS 24 – Related Party Disclosures
    16. IND AS 19 – Employee Benefits
    17. Ind AS 21 – The effects of changes in foreign exchange rates
    18. Ind AS 34: Interim Financial Reporting (IFR)
    19. Ind AS 108: Operating Segments
    20. Ind AS 12 – Income taxes
    21. IND AS 113 – Fair value measurement
    22. Ind AS 115 – Revenue from contracts with customers
    23. Ind AS 116- leases
    24. Ind AS 102-Share Based Payments (SBP)
    25. Ind AS 27 -Separate Financial Statement
    26. Ind AS 28: Investment in Associates and Joint Ventures
    27. Ind AS 103 – Business combinations & Corporate Restructuring
    28. Ind AS 110 – Consolidated Financial Statements (CFS)
    29. Ind AS 101 – First Time Adoption of Ind AS
    30. Ind AS 109 – 32 & 107 Financial Instruments
    31. Ind AS 33 – Earning per share
    WEIGHT 0.7 kg
    BOOKAUTHOR Ravi Kant Miriyala, Sunitanjani Miriyala
    BINDING Paperback
    EDITION Edition 2021
    HSN 49011010
    LANGUAGE English
    PUBLISHER Commercial Publications
    ISBN 9789390303588
    490.00595.00
  • CA Final – Financial Reporting *IND AS SAARANSH* Book by CA Chiranjeev Jain

    This book has been prepared to assist students in complying with the significant accounting, reporting and disclosure requirements of IND AS in a simple and concise manner.

    999.001,600.00
  • Commercial CA Final Ind AS Made Easy for New Syllabus By Ravi Kanth Miriyala and Sunitanjani Miriyala Applicable for May 2021 Exam

    Commercial CA Final Ind AS Made Easy Ravi Kanth Miriyala New Syllabus

    Commercial CA Final Ind AS Made Easy Ravi Kant Miriyala New Syllabus

    Description

    Indian Accounting Standards (Ind AS) are “principle based” standards. As you are aware, these are mandatory for all listed companies and other large unlisted entities in India. Conceptual understanding of standards helps in applying, the same in practical training as well as in practice. Being in the teaching profession for 10 years, we observed, on numerous occasions, difficulties faced by students in understanding standards and we firmly believe they need appropriate guidance. In our observation, prima facie, these are the reasons for such, difficulties – (1) The language used in the Ind AS; (2) Inter linking the standards; & (3) Lack of ex, plantation with the help of illustrations; Our struggle in understating and application of standards motivated to share knowledge through writing a book on Ind AS in simple, lucid language and with the best possible practical examples. We tried our best to eliminate these difficulties. We hope you will agree with us after reading the book.

    .This book has the following unique features to help students:

    • Recent amendments on lnd ASs
    • Student friendly;
    • Conceptual understanding of the standards with more than 1,500 detailed examples;
    • Very simple language to understand;
    • Summary of the Standard is presented in diagrams at the end of respective standard;
    • Major differences between Ind AS IFRS are well explained in simple language

    Contents

    Chapter 1            Ind AS 1 — Presentation of Financial Statements

    Chapter 2            Ind AS 2 — Inventories

    Chapter 3            Ind AS 7 — Statement of Cash Flow

    Chapter 4            Ind AS 8 — Accounting Policies, Changes in Accounting Estimates and Errors

    Chapter 5            Ind AS 10 — Events after the Reporting Period

    Chapter 6            Ind AS 12 — Income Taxes

    Chapter 7             Ind AS 16 — Property, Plant and Equipment (PPE)

    Chapter 8             Ind AS 19 — Employee Benefits

    Chapter 9          Ind AS 20 — Accounting for Government Grants

    Chapter 10          Ind AS 21 — The Effects of Changes in Foreign Exchange Rates

    Chapter 11         Ind AS 23 — Borrowing Costs

    Chapter 12          Ind AS 24 — Related Party Disclosures

    Chapter 13          Ind AS 27 — Separate Financial Statements

    Chapter 14          Ind AS 28 — Investments in Associates and Joint Ventures

    Chapter 15          Ind AS 33 — Earnings Per Share

    Chapter 16          Ind AS 34 — Interim Financial Reporting

    Chapter 17          Ind AS 36 — Impairment of Assets

    Chapter 18          Ind AS 37 — Provisions, Contingent Liabilities and Contingent Assets

    Chapter 19          Ind AS 38 — Intangible Assets

    Chapter 20          Ind AS 40 — Investment Property

    Chapter 21           Ind AS 41 — Agriculture

    Chapter 22          Ind AS 101 — First-time Adoption of Indian Accounting Standards

    Chapter 23         Ind AS 102 — Share Based Payments

    Chapter 24          Ind AS 103 — Business Combination

    Chapter 25           Ind AS 105 — Non-current Assets Held for Sale and Discontinued Operations

    Chapter 26          Ind AS 108 – Operating Segments

    Chapter 27          Ind AS 109, 107 & 32 — Financial Instruments

    Chapter 28          Ind AS 110 — Consolidated Financial Statements

    Chapter 29          Ind AS 111 — Joint Arrangements

    Chapter  30        Ind AS 112 — Disclosure of Interests in Other Entities

    Chapter 31           Ind AS 113 — Fair Value Measurement

    Chapter 32          Ind AS 115 —  Revenue from contracts with customers

    Chapter 33        Ind AS 116 —  Leases

    Author Details

    Ravi Kanth Miriyala is a practicing Chartered Accountant, mentoring students of chartered accountancy course  (IPCC/Final) over 10 years. He worked with big four audit firms such as deloitte and Price Water house and developed immense skills in the practical application various accounting standards. He has more than 10 years of practical experience to his credit in the fields of accounting and auditing of various listed and other companies. Currently, he is working as a faculty member to various levels of professional courses. He has addressed a number of courses and corporate training on AS & Ind AS consultant and has been guiding corporates on Ind AS convergence of financial statements.

    WEIGHT 1.750 kg
    BOOKAUTHOR Ravi Kant Miriyala, Sunitanjani Miriyala
    BINDING Paper back
    EDITION Edition 2021
    HSN 49011010
    ISBN 9789390303632
    LANGUAGE English
    PUBLISHER Commercial Publications

    1,010.001,245.00
  • Taxmann Students Guide To Ind ASs Converged IFRSs CA Final New Syllabus By D S Rawat Applicable for May 2021 Exam

    Taxmann Students Ind ASs Converged IFRSs CA Final D S Rawat

    Taxmann Students Ind ASs Converged IFRSs CA Final D S Rawat

    Description

    This book 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, authored by Dr. D.S. Rawat, is the 6th Edition for CA/CMA Final (New/Old Syllabus | Updated till 31-10-2020), 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 are given in this book
    • [Comparison of each Ind AS with corresponding IFRS] is given in this book
    • Coverage of Past Exam Questions
    • 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 have been added to make it as per the examination patterns for the forthcoming examination
    • [Most Amended] This book is updated till 31-10-2020 & amended as per the following:
    • Companies (Indian Accounting Standards) Amendment Rules, 2020
    • 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 his/her students, with specific emphasis on difficulties faced by students in the examinations
    • Shaped by the authors experience of teaching the subject matter at different levels
    • Reaction and responses of students have also been incorporated at different places in the book

    Contents

    1. Introduction to Indian Accounting Standards (Ind AS)
    2. Framework for the Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards
    3. Presentation of Financial Statements (Ind AS-1)
    4. Inventories (Ind AS-2)
    5. Statement of Cash Flows (Ind AS-7)
    6. Accounting policies, changes in accounting estimates and errors (Ind AS-9)
    7. Events after the reporting period (Ind AS-10)
    8. Construction Contracts (Ind AS-11) | Deleted | Not in CA-Final Syllabus
    9. Income Taxes (Ind AS-12)
    10. Property, Plant and Equipment (Ind AS-16)
    11. Leases (Ind AS-17) | Deleted | Not in CA Final Syllabus
    12. Revenue (Ind AS-18) | Deleted
    13. Employee Benefits (Ind AS-19)
    14. Accounting for Government grants and disclosures of Government assistance (Ind AS-20)
    15. The effects of changes in Foreign Exchange Rates (Ind AS-21)
    16. Borrowing Cost (Ind AS-23)
    17. Related Party Disclosure (Ind AS-24)
    18. Separate Financial Statements (Ind AS-27)
    19. Investments in Associates and Joint Ventures (Ind AS-28)
    20. Financial reporting in hyperinflationary economies (Ind AS-29) | Deleted | Not in CA Final Syllabus
    21. Earnings Per Share (Ind AS-33)
    22. Interim Financial Reporting (Ind AS-34)
    23. Impairment of Assets (Ind AS-36)
    24. Provisions, Contingent Liabilities and Contingent Assets (Ind AS-37)
    25. Intangible Assets (Ind AS-38)
    26. Investment Property (Ind AS-40)
    27. Agriculture (Ind AS-41)
    28. First-time adoption of Indian Accounting Standards (Ind AS-101)
    29. Share-based payments (Ind AS-102)
    30. Business Combinations (Ind AS-103)
    31. Insurance Contracts (Ind AS-104) | Deleted | Not in CA Final Syllabus
    32. Non-current assets held for sale and discontinues operations (Ind AS-105)
    33. Exploration for and evaluation of mineral resources (Ind AS-106) | Deleted | Not in CA Final Syllabus
    34. Operating segments (Ind AS-108)
    35. Financial instruments: Recognition, presentation and disclosure (Ind AS-32), (Ind AS-107), (Ind AS-109)
    36. Consolidated financial statements (Ind AS-110)
    37. Joint arrangements (Ind AS-111)
    38. Disclosure of interest in other entities (Ind AS-112)
    39. Fair value measurement (Ind AS-113)
    40. Regulatory deferral accounts (Ind AS-114) | Deleted | Not in CA Final Syllabus
    41. Revenue from contracts with customers (Ind AS-115)
    42. Leases (Ind AS-116)

    About the Author

    Dr. D.S. Rawat is a Chartered Accountant, teaching/guiding the C.Astudents (PE-lI/Final) since last 30 years. He has completed his Ph.D in lFRS. He is visiting faculty to lCAI for the courses on Accounting Standards and lFRS and associated with the lCAl in convergence of Indian Accounting Standards with International Financial Reporting Standards (IFRS). He has more than 30 years of practical experience in the field of accoun ts/ audit of various organizations/companies. He is also the author of book “Students’ Guide to Auditing Standards” published by the Taxmann. He has been an active participant and speaker in various Seminars and Conferences on Accounting and Finance

    WEIGHT 1.180 kg
    BOOKAUTHOR D.S. Rawat
    BINDING Paper back
    EDITION 6th Edition 2021
    HSN 49011010
    ISBN 9789389546286
    LANGUAGE English
    PUBLISHER Taxmann
    NUMBER OF PAGES 1156
    1,025.001,250.00
  • Commercial CA Final Padhuka Students Guide on Financial Reporting For New Syllabus By G Sekar , B Sarvana Prasath Applicable for May 2021 Exam

    Padhuka Students Financial Reporting CA Final New Syllabus G Sekar

    Padhuka Students Financial Reporting CA Final New Syllabus G Sekar

    Description

    Complete Coverage of the CA Final Syllabus. Content Update on Schedule III with more practical Questions. Summary of all Accounting Standards. Summary of Comparison with IFRS/US GAAP. Coverage of Guidance Notes issued by ICAI. Use of Diagram, Tables and Flowcharts for Concept Clarity. Solved IIIustrations to meet Professional Exams requirements. All Latest Exam and RTP Questions Covered. Effective Learning and Easy Revision. Complete coverage of Ind AS applicable for CA Final.

    1. Complete Coverage of the CA Final Financial Reporting New Syllabus
    2. Effective Coverage of all Ind AS principles along with Numerical and Concept Illustrations
    3. Content Update on Schedule III with Practical Questions and Presentation Guidelines
    4. Coverage of Guidance Notes on Accounting Matters, issued by the ICAI, as per Syllabus
    5. Use of Diagrams, Tables and Flowcharts for higher clarity of concepts
    6. Solved Illustrations as guidance to the Student on how to present answers in Professional Exams

    Highlights of this Book

    • Complete Coverage of the CA Final Syllabus
    • Content Update on Schedule III with more practical Questions
    • Summary of all Accounting Standards
    • Summary of Comparison with IFRS/US GAAP
    • Coverage of Guidance Notes issued by ICAI
    • Use of Diagram, Tables and Flowcharts for Concept Clarity
    • Solved IIIustrations to meet Professional Exams requirements
    • All Latest Exam and RTP Questions Covered.
    • Effective Learning and Easy Revision
    • Complete coverage of Ind AS applicable for CA Final.

    The Authors wish to state certain key aspects to assist Students in their preparation

    1. Accounting is an art, and confidence can be gained by ‘practicing’ reasonable number of” Illustrations in every area with full in involvement. Mere reading as to how a question is solved in The Textbook will not be sufficient.
    2. Procedure Principle for treating specific items, e.g. elimination of unrealised profits in Consolidation process, etc. should be ‘remembered’. In any question, the procedure principle Remains the same, only numbers differ. Good Memory of Principles is starting point for better Control and grasp over the concepts
    3. In areas like Amalgamation, Consolidation, etc. “adjustments” arc made to two tallied Balance Sheets. If Debit and Credit Principles are taken care of and considered properly, the final Revised Balance Sheet can be easily drawn. There is no question of Balance Sheet not tallying, etc
    4. Reasonable Assumptions (within the scope of the question) can be made in appropriate situations, And it is not necessary to re-solve the question under the alternative assumption in all cases

    About the Author:

    G.Sekar is a Chartered Accountant in practice for the last 30 years. Founder and Faculty for Direct Taxation in Shree Guru Kripa’s Institute of Management, an Institution providing education for all level and all subjects of the Chartered Accountancy Course and has trained many finance professionals. Member-Central Council of ICAI-2013-16&2016-19 Chairman – Direct Taxes Committee of ICAI – 2014 Recently nominated as Member of Consultative Advisory Group (CAG) of the prestigious International Accounting Education Standards Board (IAESB) – It is worthy to note that he is the First Indian to be part of the CAG. Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication style.
    B. Saravana Prasath is a graduate in Commerce and a Fellow Member of the Institute of Chartered Accountants of India. He secured Fourth Rank in the Madras University in his Graduation Examinations. He did his Chartered Accountancy Articleship training under the tutorship of Shri G. Sekar FCA. He secured the First Rank in the Chartered Accountancy Final Examinations, securing 76% in the aggregate. He also secured the Third Rank in the Intermediate Examinations and Tenth Rank in the Foundation Examinations.His academic performance includes 99% in CA Final Accounting Paper and 96% in CA Intermediate Auditing Paper.

    WEIGHT 1.9 kg
    BOOKAUTHOR B. Saravana Prasath, G Sekar
    BINDING Paper back
    EDITION 16th Edition December 2020
    HSN 49011010
    LANGUAGE English
    PUBLISHER Commercial Publications
    1,100.001,433.00
  • CA Final – Financial Reporting Full Course

    We’ve built this course to make sure you understanding the core concepts of accounting, and there on start implementing those learning to solve the said problems.

    12,390.0015,340.00

    CA Final – Financial Reporting Full Course

    12,390.0015,340.00

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