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Accounting standared with Ind As and companies Act 2013 By CA Rajesh Makker

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Author : CA Rajesh Makker and pro. Ishrar shaikh
Publisher : Carvinowledge Press (CNP India)
Edition : for Nov, 2017 Exam

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Book Details

Accounting Standards (with Ind AS and Schedule III) has been developed exclusively for the students of CA/CMA Final (New Course). Due to enactment of the Companies Act, 2013 and introduction of Ind AS by ICAI, some additional needs regarding accounts have come into place. These requirement have been incorporated in appropriate places of respective accounting standards with a separate and updated section on Ind AS and Schedule III. The book will also be useful for the practitioners, professionals and industry people.

Key Features:-
• Simple and Lucid presentation of AS and Ind AS
• Updated Ind AS covered with problems and Solutions
• Carve Outs and Carve Ins
• Updated References of Schedule III
• 400 Plus Solved Problems on AS and Ind AS
• Past 29 Exams’ Solved Papers till May 2017
• Detailed theory and practice book on I-GAAP
• ‘Do you know’ boxes to update the knowledge

Contents -

Part 1 Accounting Standards

Accounting Standard Introduction and Framework
AS-1: Disclosure of Accounting Policies
AS-2 (Revised): Valuation of Inventories
AS-3 (Revised): Cash Flow Statement
AS-4: Revised Contingencies and Events Occuring After the Balance Sheet
AS-5 (Revised): Net Profits or Loss for the Period, Prior Period Items and Changes in Accounting Policies
A5-7 (Revised): Construction Contracts
AS-9: Revenue Recognition
AS-l 0: Accounting for Fixed Assets
AS-l1 (Revised): The Effect of Changes in Foreign Exchange Rates
AS-12: Government Grants
AS-13: Investment Accounts
AS-14: Amalgamation and Absorption
AS-15(Revised): Employees Benefits
AS-16: Borrowing Costs
AS-17: Segmental Reporting
AS-18: Related Party Disclosures
AS-19: Leases
AS-20: Earning per Share

AS-22: Taxes on Income
AS-24: Discontinuing Operations
AS-25: Interim Financial Reporting
AS-26: Intangible Assets
AS-28: Impairment of Assets
AS-29: Provisions, Contingent Liabilities and Contingent Assets
AS-21: Consolidated Financial Statements (Holding CompanyVs Subsidiary)
AS-23: Accounting for Investment in Associates
AS-27: Financial Interest in Joint Ventures
Comprehensive Problems on CFS (AS-21 + AS-23 + AS-27) Group Consolidation

Appendix- 1; schedule III  


Appendix- 2; Extra Practical Problems from Past Year Papers and RTPs of Financial Reporting and Audit

Part 2 IND AS -

An Introduction to Ind AS
Ind AS 1: Presentation of Financial Statements
Ind AS 2: Inventories
Ind AS 7: Cash Flow Statements
Ind AS 8: Changes in Accounting Estimates, Policies and Errors
Ind AS 10: Events after the Balance Sheet Date
Ind AS 11: Construction Contracts
Ind AS 12:Taxes on Income
Ind AS 16: Plant, Property and Equipment
Ind AS 18: Revenue Recognition
Ind AS 19: Accounting for Employees Benefits
Ind AS 20 / IAS 20: Accounting for Government Grants and Disclosure of Government Assistance
Ind AS 21: Effects of Changes in Foreign Exchange Rates
Ind AS 23: Borrowing Costs
Ind AS 24: Related Party
Ind AS 27: Consolidated Financial Statements
Ind AS 28: Investments in Associates
Ind AS 31: Investments in Joint Ventures
Ind AS 33: Earning Per Share
Ind AS 34: Interim Financial Reporting (lFR)
Ind AS 36: Impairment of Assets
Ind AS 37: Events after the Balance Sheet
Ind AS 38: Intangible Assets
Ind AS 40 / IFRS 40: Investments Property
Ind AS 41 liAS 41: Agriculture
Ind AS 103: Amalgamation and Absorption of Companies
Ind AS-105: Noncurrent Assets Held for Sale and Discontinued Operations
Ind AS 108: Operating Segments
Financial Instruments: IND AS – 109/ IFRS – 9: Recognition
Ind AS – 107/ IFRS – 7: Presentation, IND AS – 32/ lAS – 32: Disclosures
CARVE OUTS / INS: IFRS Vs IND AS
Solved Question Paper-CA Final-May 2017