CA Final Ind AS Made Easy for New Syllabus By Ravi Kanth Miriyala and Sunitanjani Miriyala Applicable for November 2021 Exam


Framework for Preparation and Presentation of Financial Statements (Very Important) Important Basics of Ind AS (Very important)



Commercial CA Final Ind AS Made Easy Ravi Kanth Miriyala New Syllabus

Commercial CA Final Ind AS Made Easy Ravi Kant Miriyala New Syllabus


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 IFRS are well explained in simple language


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.

Additional information

Weight 1.675 kg










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