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CA Final Group 1 Paper 1 Students' Guide to Ind ASs Converged IFRSs - Dr.D.S.Rawat

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CA Final Group 1 Paper 1 Students' Guide to Ind ASs Converged IFRSs - Dr.D.S.Rawat

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68 - 3rd Edition 2019

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Students Guide to Ind ASs Converged IFRSs for CA Final New Syllabus by Dr.D.S.RAWAT


Dear Readers and Students since last edition of the Book, there are number of updation in Ind ASs. Ind ASs are now applicable to NBFC (1st Phase) w.e.f. 01-04-2018. The Ministry of Corporate Affairs has notified Division III of Schedule III of the Companies Act, 2013 which gives the format for preparation of Financial Statements under Ind AS for NBFC. Ind AS-115 is now applicable and Ind AS-11 and Ind AS-18 have been withdrawn. The above updation have been incorporated in this edition, further the ECL model under Chapter of financial instrument has been re-written as per the NBFC and banks requirements. For the Students of CA Final more problems and examples have been added to make it as per the examination pattern. The relevant issues from examination prospective of ITFG (ICAI) have also been incorporated. I would also like to thank TAXMANN to provide me editorial and logistics support to reach out to the large number of readers all over India. I may also mention that while considerable care has been taken to ensure that contents are accurate, a few errors are inherent in work of this kind, therefore, with all humility I seek suggestions and guidance from the readers


  1. Introduction of Indian Accounting Standards (Ind AS)
  2. Framework for the Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards
  3. Presentation of Financial Statements (Ind AS-I)
  4. Inventories (Ind AS-2)
  5. Statement of Cash Flows (Ind AS-7)
  6. Accounting policies. changes in accounting estimates and errors (Ind AS-8)
  7. Events after the reporting period (Ind AS-10)
  8. Construction Contracts (Ind AS-l1) (Including service concession arrangement)
  9. Income taxes (Ind AS-12)
  10. Property, plant and equipment (Ind AS-16)
  11. Leases (Ind AS-17)
  12. Revenue (Ind AS-18)
  13. Employee benefits (Ind AS-19)
  14. Accounting for Government grants and disclosure of Government assistance (Ind AS-20)
  15. The effects of changes in Foreign Exchange Rates (Ind AS-21)
  16. Borrowing cost (Ind AS-23)
  17. Related party disclosure (Ind AS-24)
  18. Separate financial statements (Ind AS-27)
  19. Investments in associates and joint ventures (Ind AS-28)
  20. Financial reporting in hyperinflationary economies (Ind AS-29)
  21. Earnings per share (Ind AS-33)
  22. Interim financial reporting (Ind AS-34)
  23. Impairment of assets (Ind AS-36)
  24. Provisions, contingent liabilities and contingent assets (Ind AS-37)
  25. Intangible assets (Ind AS-38)
  26. Investment property (Ind AS-40)
  27. Agriculture (Ind AS-41)
  28. First-time adoption of Indian Accounting Standards (Ind AS-IOI)
  29. Share-based payment (Ind AS-I 02)
  30. Business combinations (Ind AS-103)
  31. Insurance contracts (Ind AS-I 04)
  32. Non-current assets held for sale and discontinued operations (Ind AS-I 05)
  33. Exploration for and evaluation of mineral resources (Ind AS-I06)
  34. Operating segments (Ind AS-I 08
  35. Financial Instruments: Recognition, presentation and disclosure (Ind AS-32, Ind AS-I07 & Ind AS-I09)
  36. Consolidated financial statements (Ind AS-II 0)
  37. Joint arrangements (Ind AS-HI)
  38. Disclosure of interests in other entities (Ind AS-112)
  39. Fair value measurement (Ind AS-113)
  40. Regulatory deferral accounts (Ind AS-114)
  41. Revenue from contracts with customers (Ind AS-115)

About the Author

Dr. D.S. Rawat is a Chartered Accountant, teaching/guiding the C.Astudents (PE-lI/Final) since last 30 years. He has completed his Ph.D in lFRS. He is visiting faculty to lCAI for the courses on Accounting Standards and lFRS and associated with the lCAl in convergence of Indian Accounting Standards with International Financial Reporting Standards (IFRS). He has more than 30 years of practical experience in the field of accoun ts/ audit of various organizations/companies. He is also the author of book “Students’ Guide to Auditing Standards” published by the Taxmann. He has been an active participant and speaker in variousSeminars and Conferences on Accounting and Finance


Additional Information

Additional Information

Publisher Taxmann
Author Dr.D.S.Rawat
Edition 3rd Edition 2019
ISBN 9789388266727
For for May 2019 exam
Weight 1.5000
HSN 49011010
Language English
Pages 1020