Taxmann CA Final Financial Reporting Made Easy Study Material By Ravi Kanth Miriyala and Sunitanjani Miriyala Applicable for November 2023 Exam

Taxmann CA Final Financial Reporting Ravi Kanth Miriyala Nov 23

Taxmann CA Final Financial Reporting Ravi Kanth Miriyala Nov 23

Description

This book is prepared exclusively for the requirements of the Final Level of Chartered Accountancy Examination. It covers the entire revised syllabus as per ICAI. The objective of this book is to overcome the following difficulties faced by students in understanding the Indian Accounting Standards (Ind AS):

• The language used in the Ind AS
• Interlinking the standards
• Lack of explanation with the help of illustrations

This book will be helpful for students of CA-Final, CMA-Final, M.Com. Examinations and other specialized courses.

The Present Publication is the 6^th Edition for CA-Final | Nov. 2023 exam. This book is authored by CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala, with the following noteworthy features:

• As per the revised syllabus announced by ICAI
• [Self-preparatory Book] The book has been written in a classroom-style-teaching methodology so that the average student can understand & master the subject without assistance
• [Most Amended & Updated] This book is amended with substantial changes in Financial Instruments & relevant amendments in Ind AS, which includes Ind AD 115 & Ind AS 116
• [Conceptual Understanding with 1500+ Examples] is given for each point
• [Summary of the Standards with Diagrams] is presented at the end of each respective standard
• [Major Differences between Ind AS v. IFRS] are well explained in simple language
• [1100+ Questions & Answers] are given in this book
• [Previous Exam Solved Papers] including:
• Solved Paper | May 2023 (Suggested Answers)
• RTPs & MTPs of ICAI
• [Weightage of Marks for each Ind AS based on Previous Attempts] is given in this book
• [Student-Oriented Book] The authors have developed this book keeping in mind the following factors:
• Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations
• Shaped by the authors’ 10+ years of experience teaching the subject matter at different levels
• Reactions and responses of students have also been incorporated at different places in the book

The detailed contents of this book are as follows:

• Chapter A – Introduction
• Chapter B – Conceptual framework for financial reporting under Ind AS
• Chapter C – Important Basics of Ind AS
• Ind AS 102 – Share-Based Payments
• Ind AS 28 – Investment in Associates and Joint Ventures
• Business Combination & Corporate Restructuring
• Consolidated Financial Statements
• Ind AS 111 – Joint Arrangements
• Ind AS 112 – Disclosure of Interest in Other Entities
• Ind AS 27 – Separate Financial Statements
• Schedule III – Division II
• Analysis of Financial Statements
• Corporate Social Responsibility (CSR)
• Integrated Reporting (IR)

Author Details

CA Ravi Kanth Miriyala is a practising Chartered Accountant with over fourteen years of professional experience in Accounting and Auditing. He has worked with Deloitte & PwC for over six years and accomplished audits both in Indian and US GAAP.

In this role of Principal Consultant (Ind AS Projects), he has advised companies on issues related to identification of differences between Ind AS and their existing accounting policies, impact assessment on the transition to Ind AS, evaluation of policy options available under Ind AS, finalization of Ind AS accounting policies, preparation of Ind AS opening balance sheet on the transition date and various disclosure requirement as per the new standard.

A prolific writer and authored academic books for CA Inter & Final students on Accounting Standards and Ind AS

CA Sunitanjani Miriyala is a practising Chartered Accountant with eleven years of professional experience in Accounting and Auditing.

She played an active role in Ind AS Convergence projects and authored academic books for CA Inter & Final students on Accounting Standards and Ind AS.