Description
Commercial CA Final Ind AS Made Easy Ravi Kanth Miriyala New Syllabus
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:
- 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 v IFRS are well explained in simple language
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
Author Details
Ravi Kanth Miriyala is a practicing 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 Water house and developed immense skills in the practical application various accounting standards. He has more than 10 years of practical experience to his credit in the fields of accounting and auditing of various listed and other companies. Currently, he is working as a faculty member to various levels of professional courses. He has addressed a number of courses and corporate training on AS & Ind AS consultant and has been guiding corporates on Ind AS convergence of financial statements.
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