Contents
Volume – 1
Introduction to IND AS & Schedule III
Conceptual Framework for Financial Reporting under IND AS
IND AS 1 – Presentation of Financial Statements
IND AS 2 – Inventories
IND AS 7 – Statement of Cash Flow
IND AS 8 – Accounting Policies, Changes in Accounting Estimates & Errors
IND AS 10 – Events After the Reporting Period
IND AS 12 – Income Taxes
IND AS 16 – Property, Plant & Equipment
IND AS 19 – Employee Benefits
IND AS 20 – Accounting for Government Grants & Disclosure of Government Assistance
IND AS 21 – The Effects of Changes in Foreign Exchange Rates
IND AS 23 – Borrowing Costs
IND AS 24 – Related Party Disclosures
IND AS 33 – Earnings Per Share
IND AS 34 – Interim Financial Reporting
IND AS 36 – Impairment of Assets
IND AS 37 – Provisions, Contingent Liabilities & Contingent Assets
IND AS 38 – Intangible Assets
IND AS 40 – Investment Property
IND AS 41 – Agriculture
IND AS 101 – First Time Adoption of IND AS
IND AS 105 – Non-Current Asset Held for Sale & Discontinued Operation
IND AS 108 – Operating Segments
IND AS 113 – Fair Value Measurement
Volume – 2
IND AS 115 – Revenue from Contracts with Customers
IND AS 116 – Leases
IND AS 102 – Share Based Payments
IND AS 103 – Business Combination
IND AS 110 – Consolidated Financial Statement
IND AS 27 – Separate Financial Statements
IND AS 112 – Disclosure of Interests in Other Entities
IND AS 111 – Joint Arrangements
IND AS 28 – Investments in Associates & Joint Venture
IND AS 32, 107, 109 – Financial Instruments
Professional & Ethical Duty of A Chartered Accountant
Accounting & Technology

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CA Final Financial Reporting Digest Concept Book (Vol 1 and 2) By CA Aakash Kandoi Applicable for May & Nov 2024

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