Commercial CA Final Ind AS Made Easy For New Syllabus By Ravi Kant Miriyala , Sunitanjani Miriyala Applicable For November 2019 Exam

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Additional FeaturesFramework for Preparation and Presentation of Financial Statements (Very Important) Important Basics of Ind AS (Very important) PublisherCommercial Law Publishers ISBN9789388598712 AuthorRavi Kant Miriyala, Sunitanjani Miriyala LanguageEnglish BindingPaperback No. of Pages925 Edition4th Edition 2019

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


Indian Accounting Standards (lnd AS) are “principle based” standards. As you are aware, these arc mandatory for all listed companies and other large unlisted entities in India. Conceptual understanding of these Standards is very important to apply the same during practical training as well as in practice. Being in the teaching profession for 10 years, I observed, on numerous occasions, difficulties faced by students in understanding the Ind AS and I firmly believe they do need appropriate guidance. In my opinion, prima facie, there are two reasons for snch difficulties – (1) The language used in the Ind AS is not an easy one; & (2) Lack of appropriate illustrations to explain the relevant concepts. Personally, I experienced difficulty in understanding the respective Ind AS and its inter linkage With other Ind AS. It was not an easy job and that struggle motivated me to share knowledge through writing a book on lnd AS in simple and lucid language and with the best practical examples. I tried my best to remove those difficulties. I hope you will agree with me 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


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 17 — Leases

Chapter 9            Ind AS 19 — Employee Benefits

Chapter 10          Ind AS 20 — Accounting for Government Grants

Chapter 11          Ind AS 21 — The Effects of Changes in Foreign Exchange Rates

Chapter 12          Ind AS 23 — Borrowing Costs

Chapter 13          Ind AS 24 — Related Party Disclosures

Chapter 14          Ind AS 27 — Separate Financial Statements

Chapter 15          Ind AS 28 — Investments in Associates and Joint Ventures

Chapter 16          Ind AS 33 — Earnings Per Share

Chapter 17          Ind AS 34 — Interim Financial Reporting

Chapter 18          Ind AS 36 — Impairment of Assets

Chapter 19          Ind AS 37 — Provisions, Contingent Liabilities and Contingent Assets

Chapter 20          Ind AS 38 — Intangible Assets

Chapter 21          Ind AS 40 — Investment Property

Chapter 22           Ind AS 41 — Agriculture

Chapter 23          Ind AS 101 — First-time Adoption of Indian Accounting Standards

Chapter 24         Ind AS 102 — Share Based Payments

Chapter 25          Ind AS 103 — Business Combination

Chapter 26           Ind AS 105 — Non-current Assets Held for Sale and Discontinued Operations

Chapter 27          Ind AS 108 – Operating Segments

Chapter 28          Ind AS 109, 107 & 32 — Financial Instruments

Chapter 29          Ind AS 110 — Consolidated Financial Statements

Chapter 30          Ind AS 111 — Joint Arrangements

Chapter 31          Ind AS 112 — Disclosure of Interests in Other Entities

Chapter 32           Ind AS 113 — Fair Value Measurement

Chapter 33          Ind AS 114 — Regulatory Deferral Accounts

Chapter 34        Ind AS 115 —  Revenue from contracts with customers

Chapter 35        Ind AS 116 —  Leases

About the Author
Ravi Kanth Miriyala is a Practising 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 Waterhouse and developed immense skills in the practical Application of various accounting standards. He has more than 10 years of practical experience to his credit in the fields of accountingand auditing of various listed and other companies. Currently, he is working faculty member to various levels of professional courses. He has addressed a number of courses and corporate training on AS& Ind AS organised by various Professional Institutes.
He is also an Ind AS consultant and has been guiding corporates on Ind AS convergence of financial statements.