Taxmann Financial Reporting Made Easy for CA Final New Syllabus by RAVI KANTH MIRIYALA & SUNITANJANI MIRIYALA Applicable for Nov 2023 Exams

Description

Taxmann Financial Reporting Made Easy for CA Final New Syllabus by RAVI KANTH MIRIYALA & SUNITANJANI MIRIYALA Applicable for Nov 2023 Exams

Taxmann Financial Reporting Made Easy for CA Final New Syllabus by RAVI KANTH MIRIYALA & SUNITANJANI MIRIYALA Applicable for Nov 2023 Exams

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 explanation 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

• Step by step approach to solve the questions;
• Student friendly;
• Conceptual understanding of each point in the standard with number of detailed examples;
• Very simple language to understand;
• Covered all the amendments on Ind AS;
• Summary of the Standard is presented in diagrams at the end of respective standard;
• Major differences between Ind AS Vs IFRS are well explained in simple language

Contents

1. Introduction
2. Framework for Preparation and Presentation of Financial Statements
3. Important Basics of Ind AS
4. Share Based Payments Ind AS 102
5. Investments in Associates and Joint Ventures Ind AS 28
6. Business Combination & Corporate Restructuring Ind AS 103
7. Consolidated Financial Statements
8. Joint Arrangements – Ind AS 111
9. Disclosure of Interests in Other Entities – Ind AS 112
10. Separate Financial Statements – Ind AS 27
11. Schedule III – Division II Financial Statements of a Company which is Complying with Ind AS
12. Analysis of Financial Statements
13. Corporate Social Responsibility (CSR)
14. Integrated Reporting (IR)