CA Final ACCOUNTING STANDARDS Made Easy For May 2020 Exams, By CA Ravi Kanth Miriyala

This Book is useful for CA Final students Appearing in May 2020 Exam and onward.

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General Information:
  • Author: Ravi Kanth Miriyala
  • Publication: Bharat
  • Cover: Paperback
  • ISBN Number: 9789389564204
  • Edition: 8th, 2020
  • Useful For: CA Final old syllabus

Features -

Recent amendments on Accounting Standards are included;
Student friendly;
Conceptual understanding of the standards with more than 800 detailed examples;
Very simple language to understand;
It covers all previous years questions and answers;
Summary of the Standard is presented in diagrams at the end of every standard;
Major differences between AS & Ind AS and Ind AS v IFRS are well explained in simple language wherever possible with examples;
For better understanding of Ind AS differences, few concept capsules are added in this
edition.


About ACCOUNTING STANDARDS Made Easy for CA Final
 
CHAPTER 1          AS 1    Disclosure of accounting policies

v  Ind AS 1 Presentation of Financial statements      

CHAPTER 2          AS 2    Inventory Valuation

v  Ind AS 2 Valuation of Inventories

CHAPTER 3          AS 3    Cash flow statement

v  Ind AS 7 Cash flow statement       

CHAPTER 4          AS 4    Contingencies and events occurring after the balance sheet date

v  Ind AS 10 Events occurring after the balance sheet date

CHAPTER 5          AS 5    Net profit or loss for the period, prior period items and changes in accounting policies

v  Ind AS 8 Accounting policies & changes in accounting estimates and Errors       

CHAPTER 6          AS 7    Construction Contracts

v  Ind AS 11 Construction Contracts 

CHAPTER 7          AS 9    Revenue Recognition

v  Ind AS 18 Revenue

CHAPTER 8          AS 10 Property Plant and Equipment (PPE)

v  Ind AS 16 Property Plant and Equipment

CHAPTER 9          AS 11  The effects of changes in Foreign Exchange Rates

v  Ind AS 21 The Effects of Changes in Foreign Exchange Rates    

CHAPTER 10        AS 12  Accounting for Government Grants

v  Ind AS 20 Accounting for Government Grants and Disclosure of Government Assistance

CHAPTER 11        AS 13  Accounting for investments

v  Ind AS 109, 107 & 32 – Financial instruments

CHAPTER 12        AS 14  Accounting for amalgamation

v  Ind AS 103 Business combinations

CHAPTER 13        AS 15  Employee benefits

v  Ind AS 19 Employee benefits        

CHAPTER 14        AS 16  Borrowing costs

v  Ind AS 23 Borrowing costs

CHAPTER 15        AS 17  Segment reporting

v  Ind AS 108 Operating Segments    

CHAPTER 16        AS 18  Related party disclosures

v  Ind AS 24 Related Party Disclosures         

CHAPTER 17        AS 19  Leases

v  Ind AS 17 Leases

CHAPTER 18        AS 20  Earnings per share

v  Ind AS 33 Earnings per Share

CHAPTER 19        AS 21  Consolidated Financial Statements

v  Ind AS 110 Consolidated Financial Statements    

CHAPTER 20        AS 22  Accounting for Taxes on Income

v  Ind AS 12 Income Taxes    

CHAPTER 21        AS 23  Accounting for Investments in Associates in Consolidated Financial Statements

v  Ind AS 28 Investments in Associates and Joint Ventures 

CHAPTER 22        AS 24  Discontinuing Operations

v  Ind AS 105 Non-current Assets Held for Sale and Discontinued Operations

CHAPTER 23        AS 25  Interim Financial Reporting

v  Ind AS 34 Interim Financial Reporting      

CHAPTER 24        AS 26  Intangible assets

v  Ind AS 38: Intangible assets

CHAPTER 25        AS 27 Financial Reporting of Interests in Joint Ventures

v  Ind AS 28 Investments in Associates and Joint Ventures &

v  Ind AS 111 Joint arrangements

CHAPTER 26        AS 28  Impairment of Assets

v  Ind AS 36 Impairment of Assets

CHAPTER 27        AS 29  Provisions, contingent liabilities and contingent assets

v  Ind AS 37 Provisions, contingent liabilities and contingent assets

CHAPTER 28        Ind AS 109, 107 & 32 Financial instruments

CHAPTER 29        Carve outs of Ind AS Vs. IFRS