Product Details

• Author : Kapileshwar Bhalla , Parveen Sharma
• Edition : 3rd Edition
• ISBN No : 9788194924685

• Date of Publication : December 2020
• Weight (Kgs) : 0.57
• No. of papers : 520

Description

The Present Publication authored by CA Parveen Sharma & CA Kapileshwar Bhalla, is the 3^rd Edition for New Syllabus (Updated till 31-10-2020), with the following noteworthy features:

• Coverage of this book includes:
  • Past Exam Questions till November 2020
  • Trend Analysis of last five attempts
  • Question from RTPs and MPTs of ICAI
  • Chapter-wise Comparison with Study Material
• Layout of the book is as follows:
  • Questions in each  chapters are arranged sub-topic wise, based on Para No. of each Ind AS
  • Chapter/Topic-wise Marks Distribution
• Prepared strictly as per Revised Syllabus of ICAI
• Contents of the book are as follows:

Module 1

• • Framework for Preparation & Presentation of Financial Statements
  • Ind AS on Presentation of Items in Financial Statements
  • Ind AS 115 on Revenue from Contracts with Customers
  • Ind AS on Measurement based on Accounting Policies
  • Ind AS 20 on Accounting for Government Grants and Disclosure of Government Assistance
  • Ind AS 101 on First-time adoption of Indian Accounting Standards

Module 2

• • Ind AS on Assets of the Financial Statements
  • Ind AS 41 on Agriculture
  • Ind AS on Liabilities of the Financial Statements

Module 3

• • Ind AS on Items Impacting Financial Statements
  • Ind AS on Disclosure in the Financial Statements
  • Accounting and Reporting of Financial Instruments (Ind AS 32, 109 and 107)

Module 4

• • Accounting for Share Based Payments (Ind AS 102)
  • Business Combination and Corporate Restructuring (Ind AS 103)
  • Consolidated Financial Statements (Ind AS 110, 111, 28 and 27)

Module 5

• • Analysis of Financial Statements (Based on Ind AS)
  • Integrated Reporting
  • Corporate Social Responsibility