Padhuka CA Final Financial Reporting CA G Sekar Nov 26 Exam

CA Final Financial Reporting CA G Sekar Nov 26

CA Final Financial Reporting CA G Sekar Nov 26

Description

Highlights of this Book:

• Complete Coverage of the CA Final Financial Reporting New Syllabus.
• Effective Coverage of all Ind AS Principles along with Numerical and Concept Illustrations
• Latest Amendment on Schedule III with Practical Questions & Presentation Guidelines
• Use of Diagrams, Tables and Flowcharts for higher clarity of concepts
• With approximately 1350+ solved illustrations, the book guides students on how to present answers effectively in professional examinations
• It also includes over 1500 MCQs and case scenario–based questions, covering complex, analytical, and combined interpretations of Ind AS, thereby strengthening conceptual application and exam readiness.

Content of the Book is as follows –

Part A- General/ Financial Statements

• Companies (Indian Accounting Standards) Rules 2015
• Conceptual Framework for Ind AS
• Ind AS 101 – First Time Adoption of Ind AS
• Ind AS 1- Presentation of Financial Statements
• Ind AS 7- Statement of Cash Flows
• Ind AS 8- Accounting Policies, Changes in Accounting Estimates & Errors
• Ind AS 10- Events after the Reporting Period
• Ind AS 113- Fair Value Measurement

Part B-Assets/ Liabilities

• Ind AS 2-Inventories
• Ind AS 16- Property, Plant and Equipment
• Ind AS 116-Leases
• Ind AS 38- Intangible Assets
• Ind AS 40- Investment Property
• Ind AS 36-Impairment of Assets
• Ind AS 105- Non Current Assets held for Sale & Discontinued Operations
• Ind AS 20 Accounting for Govt Grants and Disclosure of Govt Assistance

Part C-Income/ Expense

• Ind AS 115_ Revenue from Contracts with Customers
• Ind AS 19- Employee Benefits
• Ind AS 102- Share Based Payment
• Ind AS 23- Borrowing Costs
• Ind AS 21- The Effects of Changes in Foreign Exchange Rates
• Ind AS 37- Provisions, Contingent Liabilities and Contingent Assets
• Ind AS 12- Income Taxes

Part D- Specific for Corporate Entities

• Ind AS 27-Separate Financial Statements
• Ind AS 34- Interim Financial Reporting
• Ind AS 33- Earnings per Share
• Ind AS 103- Business Combinations
• Ind AS 110- Consolidated Financial Statements
• Ind AS 111-Joint Arrangements
• Ind AS 28- Investment in Associates and Joint Ventures
• Ind AS 112- Disclosure of Interests in Other Entities

Part E-Specific Area Ind AS

• Ind AS 24- Related Party Disclosures
• Ind AS 108-Operating Segments
• Ind AS 41- Agriculture
• Ind AS 32, 107 & 109- Financial Instruments

Part F-Others

• Ind AS & Notified AS
• Integrated Reporting
• Corporate Social Responsibility

APPENDIX

• AS 07 – Construction Contracts
• AS 09 – Revenue Recognition
• AS 19-Leases
• AS 22 – Accounting for Taxes on Income
• Scenario Based Questions

About the Author:

G.Sekar is a Chartered Accountant in practice for the last 30 years. Founder and Faculty for Direct Taxation in Shree Guru Kripa s Institute of Management, an Institution providing education for all level and all subjects of the Chartered Accountancy Course and has trained many finance professionals. Member-Central Council of ICAI-2013-16&2016-19 Chairman   Direct Taxes Committee of ICAI  2014 Recently nominated as Member of Consultative Advisory Group (CAG) of the prestigious International Accounting Education Standards Board (IAESB)  It is worthy to note that he is the First Indian to be part of the CAG. Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication style.