Commercial CA Final Ind AS Made Easy For New Syllabus By Ravi Kant Miriyala , Sunitanjani Miriyala Applicable For November 2021 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 AuthorRavi Kant Miriyala, Sunitanjani Miriyala LanguageEnglish BindingPaperback No. of Pages913 Edition8th Edition 2021
Description

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:

  • This Book covers (It does not cover Ind AS 110 – consolidation, Ind AS 103 – business combination, Ind AS 102 – share based payments)

    • Recent amendments on Ind AS are included (this edition includes Ind AS 115 & Ind AS 116);
    • Student-friendly;
    • Covered all previous exam questions;
    • Conceptual understanding of the standards with more than 1,600 detailed examples;
    • Very simple language to understand;
    • Summary of the Standard is presented in diagrams at the end of respective standard and also within the standard wherever required;
    • Major differences between Ind AS Vs IFRS are well explained in simple language.
    • This edition is amended with substantial changes due to New material issued by ICAI;

    Students are suggested to buy ” Financial reporting made easy” along with this book; These two books cover 100% syllabus of Financial reporting as per ICAI.

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, Change in Accounting Estimate 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 33 — Earnings Per Share

Chapter 15 Ind AS 34 — Interim Financial Reporting

Chapter 16 Ind AS 36 — Impairment of Assets

Chapter 17 Ind AS 37 — Provisions, Contingent Liabilities and Contingent Assets

Chapter 18 Ind AS 38 — Intangible Assets

Chapter 19 Ind AS 40 — Investment Property

Chapter 20 Ind AS 41 — Agriculture

Chapter 21 Ind AS 101 — First-time Adoption of Indian Accounting Standards

Chapter 22 Ind AS 105 — Non-current Assets Held for Sale and Discontinued Operations

Chapter 23 Ind AS 108 – Operating Segments

Chapter 24 Ind AS 109, 107 & 32 — Financial Instruments

Chapter 25 Ind AS 113 — Fair Value Measurement

Chapter 26 Ind AS 115 —Revenue from Contracts with Customers

Chapter 27 Ind AS 116— Leases

Chapter 28 Carve-outs and Carve Ins and other differences between Ind AS & IFRS

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.