Taxmann Students Guide To Ind ASs Converged IFRSs New Syllabus For CA Final By D S Rawat Applicable For November 2019 Exam

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BrandTaxmann Edition4th Edition 2019AuthorD.S.RawatDate of PublicationJuly 2019No. of Pages1112BindingPaperbackISBN No.9789388983532PublicationTaxmann Publication

Students Guide To Ind ASs Converged IFRSs for CA Final By D S Rawat



Dear Students since last edition of the Book, there are number of updation in Ind ASs. New Ind AS-116 ‘Leases’ was notified by the MCA which is
applicable from the accounting year starting on and after 1st April 2019, however for the CA Final Examination, this Standard will be applicable from May 2020 examination. This edition incorporates a supplementary chapter on Ind AS-116. As a consequence of notification of Ind AS-116, there are amendments in other Standards which have been incorporated. For the Students of CA Final more problems and examples have been added to make it as per the examination pattern. The relevant issues from examination prospective of ITFG (ICAI) have also been incorporated. Further May 2019 & Nov. 2018 question papers with their suggested answers have also been incorporated in this edition. I would also like to thank TAXMANN to provide me editorial and logistics support to reach out to the large number of readers all over India. I may also mention that while considerable care has been taken to ensure that contents are accurate, a few errors are inherent in work of this kind, therefore, with all humility I seek suggestions and guidance from the readers. 



  1. Introduction of 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-I)
  4. Inventories (Ind AS-2)
  5. Statement of Cash Flows (Ind AS-7)
  6. Accounting policies. changes in accounting estimates and errors (Ind AS-8)
  7. Events after the reporting period (Ind AS-10)
  8. Construction Contracts (Ind AS-l1) (Including service concession arrangement)
  9. Income taxes (Ind AS-12)
  10. Property, plant and equipment (Ind AS-16)
  11. Leases (Ind AS-17)
  12. Revenue (Ind AS-18)
  13. Employee benefits (Ind AS-19)
  14. Accounting for Government grants and disclosure 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)
  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-IOI)
  29. Share-based payment (Ind AS-I 02)
  30. Business combinations (Ind AS-103)
  31. Insurance contracts (Ind AS-I 04)
  32. Non-current assets held for sale and discontinued operations (Ind AS-I 05)
  33. Exploration for and evaluation of mineral resources (Ind AS-I06)
  34. Operating segments (Ind AS-I 08
  35. Financial Instruments: Recognition, presentation and disclosure (Ind AS-32, Ind AS-I07 & Ind AS-I09)
  36. Consolidated financial statements (Ind AS-II 0)
  37. Joint arrangements (Ind AS-HI)
  38. Disclosure of interests in other entities (Ind AS-112)
  39. Fair value measurement (Ind AS-113)
  40. Regulatory deferral accounts (Ind AS-114)
  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 ReportingStandards (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.

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