Author Description

This Book Is Prepared Exclusively For The Final Level Of Chartered Accountancy Examination Requirement. It Covers The Questions & Detailed Answers Strictly As Per The New Syllabus Of Icai. The Present Publication Is The 8th Edition For Ca-final | New Syllabus | Nov. 2023 Exams. This Book Is Authored By Ca Parveen Sharma & Ca Kapileshwar Bhalla, With The Following Noteworthy Features: • Strictly As Per The New Syllabus Of Icai • Coverage Of This Book Includes: O Past Exam Questions, Including May 2023 (solved) O 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 • [previous Exam Trend Analysis] From January 2020 Onwards For New Syllabus • [marks Distribution] Chapter/topic-wise Marks Distribution From Nov. 2018 Onwards • [comparison With Study Material] Chapter-wise Comparison With Icai Study Material Contents Of This Book Are As Follows: • Framework For Preparation & Presentation Of Financial Statements • Ind As 1 – Presentation Of Financial Statements • Ind As 34 – Interim Financial Reporting • Ind As 7 – Cash Flow Statement • Ind As 115 – Revenue From Contracts With Customers • Ind As 8 – Accounting Policies, Changes In Accounting Estimates And Errors • Ind As 10 – Events After Reporting Period • Ind As 113 – Fair Value Measurement • Ind As 20 – Accounting For Government Grants And Disclosure Of Government Assistance • Ind As 102 – Share-based Payments • Ind As 101 – First Time Adoption Of Ind As • Ind As 2 – Inventories • Ind As 16 – Property, Plant And Equipment • Ind As 116 – Leases • Ind As 23 – Borrowing Costs • Ind As 36 – Impairment Of Assets • Ind As 38 – Intangible Assets • Ind As 40 – Investment Property • Ind As 105 – Non-current Assets (nca) Held For Sake & Discontinues Operations (do) • Ind As 41 – Agriculture • Ind As 19 – Employee Benefits • Ind As 37 – Provisions, Contingent Liability And Contingent Assets • Ind As 12 – Income Taxes • Ind