Accounting Standards Made Easy for CA Final Paperback – 2017 by
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- Paperback: 596 pages
- Publisher: Bharat Law House; 2017 edition (2017)
Contents of this Book -Accounting Standards Made Easy for CA Final
Preface to Accounting Standards (Very Important)
Framework for Preparation and Presentation of Financial Statements (Very Important)
CHAPTER 1 AS 1 Disclosure of accounting policies
v Ind AS 1 Presentation of Financial statements
CHAPTER 2 AS 2 Valuation of Inventories
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 1 Revenue
CHAPTER 8 AS 10 Property Plant and Equipment
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 AS 109, 107 & 32 Financial instruments
CHAPTER 29 Carve outs of Ind AS Vs. IFRS
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