Taxmann Cracker – Financial Reporting by Parveen Sharma for May 2022 Exams

This book is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the entire revised, new syllabus as per ICAI.

The Present Publication is the 5^th Edition & Updated till 31^st October 2021 for CA-Final | New Syllabus, authored by CA Parveen Sharma & CA Kapileshwar Bhalla, with the following noteworthy features:

• Strictly as per the New Syllabus of ICAI
• [Previous Exam Trend Analysis] from May 2018 Onwards for New Syllabus
• [Marks Distribution] Chapter/Topic-wise marks distribution
• [Comparison with Study Material] Chapter-wise comparison with ICAI Study Material
• Coverage of this book includes:
  • All Past Exam Questions
    • CA Final November 2021 (New Syllabus) – Guideline Answers
    • CA Final January 2021 (New Syllabus) – Guideline Answers
    • CA Final July 2021 (New Syllabus) – Guideline Answers
    • CA Final December 2021 (New Syllabus) – Guideline Answers
  • 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
• [Most Updated & Amended] This book is updated & amended as per the Companies (Ind AS) Amendment Rules 2020

Also Available:

• [6^th Edition] of Taxmann’s Financial Reporting
• [4^th Edition] of Taxmann’s Financial Reporting | PROBLEMS & SOLUTIONS
• [1^st Edition] of Taxmann’s Financial Reporting | ALL-IN-ONE
• Taxmann’s Combo for Textbook + CRACKER + PROBLEMS & SOLUTIONS + ALL-IN-ONE

Contents of this 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 the 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