This book 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 to overcome the following difficulties faced by students in understanding the Indian Accounting Standards (Ind AS):

• The language used in the Ind AS
• Interlinking the standards
• Lack of explanation with the help of illustrations

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

The Present Publication is the 5th Edition for CA-Final | New Syllabus | May/Nov. 2023 exams. This book is authored by CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala, with the following noteworthy features:

• As per the revised syllabus announced by ICAI
• [Self-preparatory Book] The book has been written in a classroom-style-teaching methodology so that the average student can understand & master the subject without assistance
• [Most Amended & Updated] This book is amended with substantial changes in Financial Instruments & relevant amendments in Ind AS, which includes AS 115 & Ind AS 116
• [Conceptual Understanding with 1500+ Examples] is given for each point
• [Summary of the Standards with Diagrams] is presented at the end of each respective standard
• [Major Differences between Ind AS v. IFRS] are well explained in simple language
• [1100+ Questions & Answers] are given in this book
• [Previous Exam Question] including:
• CA-Final | May 2022 (New Syllabus)
• CA-Final | Nov. 2022 (New Syllabus)
• RTPs & MTPs of ICAI
• [Weightage of Marks for each Ind AS based on Previous Attempts] is given in this book
• [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 of experience teaching the subject matter at different levels
• Reactions and responses of students have also been incorporated at different places in the book

The detailed contents of this book are as follows:

• Chapter A – Introduction
• Chapter B – Conceptual framework for financial reporting under Ind AS
• Chapter C – Important Basics of Ind AS
• Ind AS 102 – Share-Based Payments
• Ind AS 28 – Investment in Associates and Joint Ventures
• Business Combination & Corporate Restructuring
• Consolidated Financial Statements
• Ind AS 111 – Joint Arrangements
• Ind AS 112 – Disclosure of Interest in Other Entities
• Ind AS 27 – Separate Financial Statements
• Schedule III – Division II
• Analysis of Financial Statements
• Corporate Social Responsibility (CSR)
• Integrated Reporting (IR)