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CA Final Financial Reporting ATOM BOMB Problems and Solutions New Syllabus By Parveen Sharma Kapileshwar Shalla Applicable May 2019

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CA Final Financial Reporting ATOM BOMB Problems and Solutions New Syllabus By Parveen Sharma Kapileshwar Shalla Applicable May 2019 

Financial Reporting both in India and from the examination point of View has undergone a massive change, especially with Ind AS (Adoption of IFRS) implementation. Keeping in view the latest trend in the exams thorough practice on the subject is required. We thought a need for practice book on Financial Reporting for students aspiring for CA Final level – New Course. This book would also serve the need of other students pursuing professional courses where Ind AS would be required we are confident that this book will serve the students with necessary number and variety of questions essential for the successful preparation of their subject of Financial Reporting The questions III each topic have been carefully arranged covering objective, descriptive, practical and advanced questions. The book will be helpful both for CA (Final) Group I, Paper on ‘Financial Reporting’ as well as CA (Final) – Group II, elective paper on GFRS

Contents 

  1. Application of Accounting Standards
  2. Application of Guidance Notes
  3. Framework for Preparation and Presentation of Financial Statements
  4. Ind AS on Presentation of items in Financial Statements
  5. Ind AS on Recognition of Revenue in the Financial Statements
  6. Ind AS on Measurement based on Accounting Policies
  7. Other Ind AS
  8. First Time Adoption of Ind AS: Ind AS 101
  9. Ind AS on Assets of the Financial Statements
  10. Ind AS on Liabilities of the Financial Statements
  11. Ind AS on items impacting the Financial Statements
  12. Ind AS on Disclosures in the Financial Statements
  13. Consolidated and Separate Financial Statements
  14. Industry Specific Ind AS
  15. Business Combinations and Corporate Restructuring
  16. Financial Instruments
  17. Accounting for Share Based Payment
  18. Analysis of Financial Statements
  19. Accounting for Carbon Credits
  20. Accounting for E-Commerce Business
  21. Integrated Reporting
  22. Corporate Social Reporting
  23. Human Resource Accounting
  24. Value Added Statement

About the Author

CA Parveen Sharma is a first Class Commerce Graduate from Delhi University, having done his graduation from Sri Venkateswara College. He qualified Chartered Accountancy Course in 1996 and was placed in merit list (Rank Holder) in Intermediate and Finals both. He completed his post graduation in Indian Accounting Standards and US GAAP in July 2007. He qualified certificate course on valuation from ICAI in January 2010.
 
He is also an Associate Member of Institute of Cost and Works Accountants of India and Licentiate of Institute of Company Secretaries of India. He topped Delhi University by scoring 100% marks in Accountancy.  He also won Gold Medal in Accounts Olympiad held in 1990.
 
He has the honour of being co-opted as a member to Board of Studies (2006-2007), Advisor, Accounting Standards Committee (2007-08) Member of Committee for Accounting Standards for Local Bodies for the year 2007-2008, and Regional Monitoring Committee (2003-04) of Institute of Chartered Accountants of India and Member, Committee on Management Accounting of ICAI for the year 2008-09.
 
He possesses a vast experience of teaching Accountancy to students of CA Final and CA IPCC P.E.II / Intermediate, and has been visiting faculty at ICAI and ICWAI. He is currently teaching accountancy to various levels of Professional Institutes and Universities and has addressed a number of courses and seminars organized by Professional Institute. He has authored research documents on various issues.
 
At present he is a consultant, an academician and a renowned professional accounts teacher. He had been associated with satellite since 2008 for providing classes to students of CA Final & IPCC Level. Currently he is teaching at VSAT network of ALDINECA. Satellite Classes are broadcast live and on recorded basis, through satellite, and student study at around 160 centers across country.
Students have unique facility to ask queries in the class in Live classes
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