This is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the entire revised syllabus as per ICAI. The objective of this book is two-fold:

• To get a conceptual understanding of the Standards
• Revising the subject just before the exam

This book will be helpful for students of CA-Final, CMA-Final, and M.Com. Examinations and other specialized courses.

The Present Publication is the 4th Edition for CA-Final | May/Nov. 2023 Exams, authored by CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala, with the following noteworthy features:

• [Inclusion of Recent Amendments] of Ind AS
• [Student-Oriented Book] The authors have 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' 10+ years experience of teaching the subject matter at different levels
• Reactions and responses of students have also been incorporated at different places in the book
• [Exhaustive Coverage of Standards in Simple & Lucid Language] without diluting the substance of the Standard
• [Summary of the Important Questions & Examples] are included in this book
• [Flow Charts/Diagrams] are used wherever required

Detailed contents of this book are as follows:

• Introduction Framework for Preparation of Financial Statements and Applicability
• Ind AS 10 – Events after the Reporting Period
• Ind AS 8 – Accounting Policies, Change in Accounting Estimate and Errors
• Ind AS 37 – Provisions, Contingent Liabilities and Contingent Assets
• Ind AS 20 – Accounting for Government Grants
• Ind AS 23 – Borrowing Costs
• Ind AS 16 – Property, Plant and Equipment (PPE)
• Ind AS 38 – Intangible Assets
• Ind AS 40 – Investment Property
• Ind AS 41 – Agriculture
• Ind AS 36 – Impairment of Assets
• Ind AS 105 – Non-current Assets Held for Sale and Discontinued Operations
• Ind AS 2 – Inventories
• Ind AS 7 – Statement of Cash Flow
• Ind AS 24 – Related Party Disclosures
• Ind AS 19 – Employee Benefits
• Ind AS 21 – The Effect of Changes in Foreign Exchange Rates
• Ind AS 34 – Interim Financial Reporting
• Ind AS 108 – Operating Segments
• Ind AS 12 – Income Taxes
• Ind AS 113 – Fair Value Measurement
• Ind AS 115 – Revenue from Contracts with Customers
• Ind AS 116 – Leases
• Ind AS 102 – Share-Based Payments (SBP)
• Ind AS 27 – Separate Financial Statements
• Ind AS 28 – Investment in Associates and Joint Ventures
• Ind AS 103 – Business Combinations and Corporate Restructuring
• Ind AS 110 – Consolidated Financial Statements (CFS)
• Ind AS 101 – First-time Adoption of Indian Accounting Standards
• Ind AS 109, 32 & 107 – Financial Instruments
• Ind AS 33 – Earnings Per Share