Taxmann Students’ Guide To Ind ASs Converged IFRSs for CA Final By D S Rawat Applicable for Nov. 2017 & May 2018 (New Svllabus) Exams

Students Ind ASs Converged IFRSs CA Final D S Rawat

Students Ind ASs Converged IFRSs CA Final D S Rawat

Description

Students and the readers of Indian Accounting Standards (Ind ASs) are Facing difficulties in understanding the text of complex Ind ASs. The task of students and readers becomes more difficult when they have to apply the fnd ASs to the given situation. Therefore, students and the readers need the book in a simple language and develop their ability to apply these Ind ASs in their given situations. This is the first Book which has been wrillen keeping in view of above needs. The Book has been particularly design to fulfil the examination requirements of CA final new syllabus paper of Financial Reporting. The unique features of this Book are:

• Text of Ind ASs explained in easy language with example.
• Only Book on Ind ASs covering CA final New Syllabus of Financial Reporting.
• Questions with their solutions at the end of each Chapter of Ind AS.
• Comparison of each Ind AS with corresponding IFRS.

This Book will also useful to existing CA final students (old syllabus) who are being asked the questions on the Ind ASs in the examination. I am shortly publishing a book ‘Students’ Guide to Financial Reporting’ for CA final Students (New Syllabus) covering the full syllabus of this paper. Apart from the students of CA, this Book will be very helpful to all professionals interested in understanding the complex subject of Ind Ass (converged IFRS). I would like to dedicate this Book to the readers of my existing book ‘Students’ Guide to Accounting Standards’ who have inspired me to write this book on lnd AS. 1 was continuously getting the enquiries and request to publish the Book on Ind ASs

Contents

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)

About the Author

Dr. D.S. Rawat is a Chartered Accountant, teaching/guiding the c.A. students (PE-lI/Final) since last 30 years. He has completed his Ph.D in lFRS. He is a 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

The post Taxmann Students’ Guide To Ind ASs Converged IFRSs for CA Final By D S Rawat Applicable for Nov. 2017 & May 2018 (New Svllabus) Exams appeared first on Makemydelivery.