Taxmann’s Student’s Guide To Ind ASs [Converged IFRSs] (CA Final) – (New Syllabus) by Dr. D.S. Rawat for Nov 2021 Exam – 7th Edition August 2021. Taxmann’s Student’s Guide To Ind ASs [Converged IFRSs] by Dr. D.S. Rawat for Nov 2021 quantity 1

Taxmann’s Students’ Guide to Ind ASs [Converged IFRSs] is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the entire revised syllabus as per ICAI. This book serves as a guide for students & professionals. It has been written with the objective to present the complex text of Ind ASs in a simple language and to develop the ability of the students to apply these Ind ASs in their given situation.

The Present Publication is the 7^th Edition, authored by Dr. D.S. Rawat & CA Pooja Patel, for CA/CMA Final & Updated till 30-04-2021, with the following noteworthy features:

• [Simplified Language with Examples] for explaining the text of Ind ASs
• [Questions with their Solutions] at the end of each chapter
• [Comparison of each Ind AS with corresponding IFRS] is covered in this book
• [Coverage of Past Exam Questions]
  • Solved Paper: CA Final July 2021 | New Syllabus (Suggested Answers)
  • Solved Paper: CA Final January 2021 | New Syllabus (Suggested Answers)
  • Solved Paper: CA Final November 2020 (Suggested Answers)
  • Solved Paper: CA Final November 2019 (Suggested Answers)
  • Solved Paper: CA Final May 2019 (Suggested Answers)
• [Suggested Answers for the Paper on Financial Reporting] has been incorporated along with more problems and examples to make it as per the examination pattern for the forthcoming examination
• [Most Amended] This book is updated till 30-04-2021 & amended as per the following:
  • Companies (Indian Accounting Standards) Amendment Rules, 2020
  • Amendments related to Ind AS – 103 & 116 and other amendments
• [Follows Six-Sigma Approach] to achieve the Benchmark of Zero-Error
• [Student-Oriented Book] The author has developed this book, keeping in mind the following factors:
  • Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations
  • Shaped by the authors’ experience of teaching the subject matter at different levels
  • Reaction and responses of students have also been incorporated at different places in the book
• Also Available:
  • [5^th Edition] of Taxmann’s Financial Reporting (Set of 2 Volumes)
  • [3^rd Edition] of Taxmann’s PROBLEMS & SOLUTIONS on Financial Reporting
  • [4^th Edition] of Taxmann’s CRACKER cum Exam Guide on Financial Reporting
  • [1^st Edition] of Taxmann’s CLASS NOTES on Financial Reporting
• Contents of this book are as follows:
  • Introduction to Indian Accounting Standards (Ind AS)
  • Framework for the Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards
  • Presentation of Financial Statements (Ind AS-1)
  • Inventories (Ind AS-2)
  • Statement of Cash Flows (Ind AS-7)
  • Accounting policies, changes in accounting estimates and errors (Ind AS-9)
  • Events after the reporting period (Ind AS-10)
  • Construction Contracts (Ind AS-11) | Deleted | Not in CA-Final Syllabus
  • Income Taxes (Ind AS-12)
  • Property, Plant and Equipment (Ind AS-16)
  • Leases (Ind AS-17) | Deleted | Not in CA Final Syllabus
  • Revenue (Ind AS-18) | Deleted | Not in CA Final Syllabus
  • Employee Benefits (Ind AS-19)
  • Accounting for Government grants and disclosures of Government assistance (Ind AS-20)
  • The effects of changes in Foreign Exchange Rates (Ind AS-21)
  • Borrowing Cost (Ind AS-23)
  • Related Party Disclosure (Ind AS-24)
  • Separate Financial Statements (Ind AS-27)
  • Investments in Associates and Joint Ventures (Ind AS-28)
  • Financial reporting in hyperinflationary economies (Ind AS-29) | Deleted | Not in CA Final Syllabus
  • Earnings Per Share (Ind AS-33)
  • Interim Financial Reporting (Ind AS-34)
  • Impairment of Assets (Ind AS-36)
  • Provisions, Contingent Liabilities and Contingent Assets (Ind AS-37)
  • Intangible Assets (Ind AS-38)
  • Investment Property (Ind AS-40)
  • Agriculture (Ind AS-41)
  • First-time adoption of Indian Accounting Standards (Ind AS-101)
  • Share-based payments (Ind AS-102)
  • Business Combinations (Ind AS-103)
  • Insurance Contracts (Ind AS-104) | Deleted | Not in CA Final Syllabus
  • Non-current assets held for sale and discontinues operations (Ind AS-105)
  • Exploration for and evaluation of mineral resources (Ind AS-106) | Deleted | Not in CA Final Syllabus
  • Operating segments (Ind AS-108)
  • Financial instruments: Recognition, presentation, and disclosure (Ind AS-32), (Ind AS-107), (Ind AS-109)
  • Consolidated financial statements (Ind AS-110)
  • Joint arrangements (Ind AS-111)
  • Disclosure of interest in other entities (Ind AS-112)
  • Fair value measurement (Ind AS-113)
  • Regulatory deferral accounts (Ind AS-114) | Deleted | Not in CA Final Syllabus
  • Revenue from contracts with customers (Ind AS-115)
  • Leases (Ind AS-116)