Contents
Part – 1
Chapter 1 Framework for Preparation and Presentation of Financial Statements
Chapter 2 Ind AS on Presentation of Items in the Financial Statements
- Unit 1 Ind AS 1: Presentation of Financial Statements
- Unit 2 Ind AS 34: Interim Financial Reporting
- Unit 3 Ind AS 7: Cash Flow Statement
Chapter 3 Ind AS 115: Revenue from Contracts with Customers
Chapter 4 Ind AS on Measurement based on Accounting Policies
- Unit 1 Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors
- Unit 2 Ind AS 10: Events after the Reporting Period
- Unit 3 Ind AS 113: Fair Value Measurement
Chapter 5 Other Ind AS
- Unit 1 Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance
Chapter 6 Ind AS 101: First Time Adoption of Ind AS
Part – 2
Chapter 7 Ind AS on Assets of the Financial Statements
- Unit 1 Ind AS 2: Valuation of Inventory
- Unit 2 Ind AS 16: Property, Plant and Equipment
- Unit 3 Ind AS 17: Leases
- Unit 4 Ind AS 23: Borrowing Costs
- Unit 5 Ind AS 36: Impairment of Assets
- Unit 6 Ind AS 38: Intangible Assets
- Unit 7 Ind AS 40: Investment Property
- Unit 8 Ind AS 105: Non-Current Assets held for Sale and Discontinued Operations
Chapter 8 Industry Specific Ind AS
- Unit 1 Ind AS 41: Agriculture
Chapter 9 Ind AS on Liabilities of the Financial Statements
- Unit 1 Ind AS 19: Employee Benefits
- Unit 2 Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets
Part – 3
Chapter 10 Ind AS on Items impacting the Financial Statements 652*
- Unit 1 Ind AS 12: Income Taxes
- Unit 2 Ind AS 21: The Effects of Changes in Foreign Exchange Rates
Chapter 11 Ind AS on Disclosures in the Financial Statements
- Unit 1 Ind AS 24: Related Party Disclosures
- Unit 2 Ind AS 33: Earnings Per Share
- Unit 3 Ind AS 108: Operating Segments
Chapter 12 Accounting and Reporting of Financial Instruments
- Unit 1 Ind AS 32: Financial Instruments (Presentation)
- Unit 2 Ind AS 109: Financial Instruments – Recognition and Measurement
- Unit 3 Ind AS 107: Financial Instruments – Disclosures
Part – 4
Chapter 13 Accounting for Share Based Payment
Chapter 14 Business Combinations and Corporate Restructuring
- Ind AS 103 Business Combinations
Chapter 15 Consolidated and Separate Financial Statements
- Ind AS 110 Consolidated Financial Statements
- Ind AS 111 Joint Arrangements
- Ind AS 112 Disclosure of Interests in Other Entities
- Ind AS 28 Investments in Associates and Joint Ventures
- Ind AS 27 Separate Financial Statements
Part – 5
Chapter 16 Analysis of Financial Statements
Chapter 17 Integrated Reporting
Chapter 18 Corporate Social Responsibility Reporting
SOLVED PAPER – MAY 2019 (NEW SYLLABUS) (GUIDELINE ANSWERS)
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