Taxmann CA Final Financial Reporting (Set of 2 Volume) New Syllabus By Parveen Sharma,Kapileshwar Bhalla Applicable for November 2019 Exam

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)