Taxmann Students’ Guide to Financial Reporting As Per New Syllabus for CA Final By D.S. Rawat Applicable for May 2018 Exam

Taxmann Students’ Guide Financial Reporting New Syllabus

Taxmann Students’ Guide Financial Reporting New Syllabus

Description

Dear Students of CA final new syllabus, 1 welcome you in the new syllabus through This publication (New Book for the paper Financial Reporting) written as per the Revised syllabus of Financial Reporting~ this book covers full syllabus as prescribed By the ICAI and is divided in Five Sections into 53 chapters. The ICAI first time has published the section-wise weight age of chapters covered in The syllabus for examination purpose. 1 thinks this is the welcome step. The book has Been structured as per the examination weight age and weigh age has been mentioned Against each section as prescribed by the ICAI broadly, 60-90% (approx.) weight age Is assigned to 1nd ASs and six existing ASs and balance 15-30% to the other chapters; This gives a clear indication that the students have to be thorough in understanding And application of 1nd ASs for the examination

Contents

Section -1 – Framework for Ind As And Existing Accounting Standards (Weightage: 10-15%)

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. Employee Benefits (As-15)
4. Consolidated Financial Statements (As-21)
5. Accounting For Investments In Associates In Consolidated Financial Statements (As-23)
6. Interim Financial Reporting (Ifr) (As-25)
7. Financial Reporting Of Interest In Joint Venture (As-27)
8. Impairment Of Assets (As-28)

Section – 2 – Application Of Indian Accounting Standards (Weight Age : 30-40%) Presentation Of Items In Financial Statement

9. First-Time Adoption Of Indian Accounting Standards (Ind As-101)
10. Presentation Of Financial Statements (Ind As-1)
11. Statement Of Cash Flows (Ind As-7)
12. Interim Financial Reporting (Ind As-34)
13. Construction Contracts (Ind As-11) (Including Service C Concession Arrangement)
14. Revenue (Ind As-18)
15. Accounting For Government Grant And Disclosure Of Government Assistance (Ind As-20)
16. Accounting Policies, Changes In Accounting Estimates And Errors (Ind As-8)
17. Events After The Reporting Period (Ind As-10)
18. Fair Value Measurement (Ind As-113)
19. Inventories (Ind As-2)
20. Property, Plant And Equipment (Ind As-16)
21. Leases (Ind As-17)
22. Borrowing Cost (Ind As-23)
23. Impairment Of Assets (Ind As-36)
24. Intangible Assets (Ind As-38)
25. Investment Property (Ind As-40)
26. Non-Current Assets Held For Sale And Discontinued Operations (Ind As-105)
27. Income Taxes (Ind As-12)
28. Employee Benefits (Ind As-19)
29. Provisions, Contingent Liabilities And Contingent Assets (Ind As-37)
30. Related Party Disclosure (Ind As-24)
31. Earnings Per Share (Ind As-33)
32. Operating Segments (Ind As-108)
33. The Effects Of Changes In Foreign Exchange Rates (Ind As-21)
34. Financial Reporting In Hyperinflationary Economies (Ind As-29)
35. Agriculture (Ind As-41)
36. Insurance Contracts (Ind As-104)
37. Exploration For And Evaluation Of Mineral Resources (Ind As-106)
38. Regulatory Deferral Accounts (Ind As-114)
39. Separate Financial Statements (Ind As-27)
40. Investments In Associates And Joint Ventures (Ind As-28)
41. Consolidated Financial Statements (Ind As-110)
42. Joint Arrangements (Ind As-111)
43. Disclosure Of Interests In Other Entities (Ind As-112)

Section – 3 – Business Combinations And Accounting For Corporate Restructuring (Weightage: 10-15%)

44. Business Combinations (Ind As-103) And Corporate Restructuring

Section – 4 – Accounting And Reporting Of Financial Instruments & Share Based Payment (Weightage: 10-15%)

45. Financial Instruments: Recognition, Presentation And Disclosure (Ind As-32, Ind As-107 And Ind As-109)
46. Share-Based Payment (Ind As-102)

Section – 5 – Emerging Trends In Accounting (Weightage: 15-30%)

47. Analysis Of Financial Statement
48. Accounting For Carbon Credits
49. Accounting For E-Commerce
50. Principles Of Integrated Reporting
51. Corporate Social Responsibility Reporting (Guidance Not Issued By Icai)
52. Human Resource Accounting
53. Value Added Statement

About the Author

Shri D S Rawat is a practising Chartered Accountant, having deep interest in Academics.  He has been teaching Accounts and Auditing to the CA(PE-II)/CA (Final) students since last 20 years in North Delhi Academy

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