Short Description :
This book covers all past exam questions & detailed answers for the CA-Final exam by ICAI till Nov. 2023, RTPs & MTPs of ICAI. The question arrangement is made sub-topic based on Para No. of each Ind AS. It also includes previous exam trend analysis, chapter-wise marks distribution & ICAI study material comparison
Contents of this book are as follows:
Framework for Financial Reporting under Ind AS
Ind AS 1 – Presentation of Financial Statements
Ind AS 34 – Interim Financial Reporting
Ind AS 7 – Cash Flow Statement
Ind AS 8 – Accounting Policies, Changes in Accounting Estimates and Errors
Ind AS 10 – Events after Reporting Period
Ind AS 113 – Fair Value Measurement
Ind AS 115 – Revenue from Contracts with Customers
Ind AS 2 – Inventories
Ind AS 16 – Property, Plant and Equipment
Ind AS 23 – Borrowing Costs
Ind AS 36 – Impairment of Assets
Ind AS 38 – Intangible Assets
Ind AS 40 – Investment Property
Ind AS 105 – Non-Current Assets (NCA) held for Sake & Discontinues Operations (DO)
Ind AS 116 – Leases
Ind AS 41 – Agriculture
Ind AS 20 – Accounting for Government Grants and Disclosure of Government Assistance
Ind AS 102 – Share-based Payments
Ind AS 19 – Employee Benefits
Ind AS 37 – Provisions, Contingent Liability and Contingent Assets
Ind AS 12 – Income Taxes
Ind AS 21 – The effects of changes in foreign exchange rates
Ind AS 24 – Related Party Disclosures
Ind AS 33 – Earnings Per Share
Ind AS 108 – Operating Segments
Ind AS 32 – Financial Instruments (FI) – Presentation
Ind AS 109 – Financial Instruments (FI) – Recognition and Measurement
Ind AS 103 – Business Combination
Ind AS 110 – Consolidated Financial Statements
Ind AS 111 – Joint Arrangements
Ind AS 28 – Investment in Associates and Joint Ventures
Ind AS 27 – Separate Financial Statements
Ind AS 101 – First-Time Adoption of Ind AS
Professional and Ethical Duty of a Chartered Accountant
Accounting and Technology
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This book is prepared exclusively for the requirements of the Final Level of Chartered Accountancy Examination. It covers the questions & detailed answers strictly as per the new syllabus of ICAI.
The Present Publication is the 9th Edition for CA-Final | New Syllabus | May 2024 Exams. This book is authored by CA Parveen Sharma & CA Kapileshwar Bhalla, with the following noteworthy features:
Strictly as per the New Syllabus of ICAI
Coverage of this book includes:
Past Exam Questions, including Nov. 2023 (Solved)
Selected Questions from RTPs and MTPs of ICAI
[Arrangement of Question] Questions in each chapter are arranged 'sub-topic' wise based on Para No. of each Ind AS
[Previous Exam Trend Analysis] From Dec. 2021 onwards
[Marks Distribution] Chapter/Topic-wise marks distribution from May 2019 onwards
[Comparison with Study Material] Chapter-wise comparison with ICAI Study Material
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