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
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
About the Author
CA Parveen Sharma is a first Class Commerce Graduate from Delhi University, having graduated from Sri Venkateswara College. He qualified Chartered Accountancy Course in 1996 and was placed on the merit list (Rank Holder) in Intermediate and Finals. He completed his post-graduation in Indian Accounting Standards and US GAAP in July 2007. He qualified certificate course on valuation from ICAI in January 2010.He is also an Associate Member of the Institute of Cost and Works Accountants of India and Licentiate of Institute of Company Secretaries of India. He topped Delhi University by scoring 100% marks in Accountancy. He also won Gold Medal in Accounts Olympiad held in 1990. He has the honour of being co-opted as a member of Board of Studies (2006-2007), Advisor, Accounting Standards Committee (2007-08), Member of Committee for Accounting Standards for Local Bodies for the year 2007-2008, and Regional Monitoring Committee (2003-04) of Institute of Chartered Accountants of India and Member, Committee on Management Accounting of ICAI for the year 2008-09.He possesses a vast experience of teaching Accountancy to students of CA Final and CA IPCC P.E.II / Intermediate and has been visiting faculty at ICAI and ICWAI. He is currently teaching accountancy to various levels of Professional Institutes and Universities and has addressed several courses and seminars organized by Professional Institute. He has authored research documents on various issues.
CA Kapileshwar Bhalla is a qualified Chartered Accountant. He is a fellow member of the Institute of Chartered Accountants of India. He did his graduation from Delhi University (Shri Ram College of Commerce) in 1996. He has been actively teaching students Accountancy and Cost Accounting at IPCC and Final levels of Chartered Accountancy since 1999. He has delivered various seminars on Accounting Standards, IFRS, and Ind AS at multiple forums to the students and industry.He is currently associated with Aldine CA, which imparts coaching to the CA aspirants via satellite. He is also a visiting faculty with ICAI as well as other professional institutes.
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