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