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Wolters Kluwer

CCH Padhuka CA Final New Syllabus Students Guide on Financial Reporting May 2019 Exam

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The New Edition of Students’ Guide on Financial Reporting — For CA Final Course, comes with a Refreshing style and presentation, with the following special features:

  1. Complete Coverage of the CA Final Financial Reporting New Syllabus
  2. Effective Coverage of all Ind AS principles along with Numerical and Concept Illustrations
  3. Content Update on Schedule III with Practical Questions and Presentation Guidelines
  4. Coverage of Guidance Notes on Accounting Matters, issued by the ICAI, as per Syllabus
  5. Use of Diagrams, Tables and Flowcharts for higher clarity of concepts
  6. Solved Illustrations as guidance to the Student on how to present answers in Professional Exams

The Authors wish to state certain key aspects to assist Students in their preparation

  1. Accounting is an art, and confidence can be gained by ‘practicing’ a reasonable number of” Illustrations in every area with full in involvement. Mere reading as to how a question is solved in The Textbook will not be sufficient.
  2. Procedure I Principle for treating specific items, e.g. elimination of unrealized profits in the Consolidation process, etc. should be ‘remembered’. In any question, the procedure I principle Remains the same, only numbers differ. Good Memory of Principles is the starting point for better Control and grasp over the concepts.
  3. In areas like Amalgamation, Consolidation, etc. “adjustments” are made to two tallied Balance Sheets. If Debit and Credit Principles are taken care of and considered properly, the final I Revised Balance Sheet can be easily drawn. There is no question of Balance Sheet not tallying, etc
  4. Reasonable Assumptions (within the scope of the question) can be made in appropriate situations, And it is not necessary to resolve the question under the alternative assumption in all cases.

Highlights of this Book

  • Complete Coverage of the CA Final Syllabus.
  • Content Update on Schedule III with more Practical Questions.
  • Effective Coverage of all Ind AS Principles.
  • Summary of Comparison with AS and Ind AS.
  • Coverage of Guidance Notes issued by ICAI.
  • Use of Diagrams, Tables and Flowcharts for concept clarity.
  • Solved Illustrations to meet Professional Exams requirements.
  • All Latest Exam and RTP Questions Covered.
  • Effective Learning and Easy Revision

 

Contents

1.      Financial Statements under Schedule III

2.      Ind AS  Applicability and Framework

3.      Ind AS – General; Financial Statement Matters

4.      Ind AS – Assets; Liabilities – General Items

5.      Ind AS Assets; Liabilities. – Special Items

6.      Ind AS Income; Expense Items

7.      Ind AS- Financial Statements …. Others

8.      lnd AS- For Specific Areas; Items

9.      Ind AS – Business Combinations

10.  Consolidated Financial Statements

11.  Ind AS – Financial Instruments

12.  lnd AS-102: Share Based Payments

13.  Developments in Accounting

14.  Value Added Statement

15.  Human Resource Accounting

16.  Accounting for E Commerce Business

17.  Accounting for Carbon Credits

18.  Integrated Reporting

19.  Notified Accounting Standards

20.  A. Notified AS; Existing AS.. Principles Summary

21.  AS 15 .. Employee Benefits

22.  AS 25 ,-Interim Financial Reporting

23.  AS 28 .. Impairment of Assets

24.  Comparison between lnd AS & Notified AS

25.  Guidance Note Oil Accounting Matters

About the Author

Sekar completed his B.Sc. Chemistry in Dharmapuri Arts College (University of Madras; 1993) and M.Sc. Organic Chemistry in the Department of Organic Chemistry, Guindy Campus, University of Madras (1995; M.Sc. thesis guide: Prof. P. Rajakumar). He obtained his Ph.D. in synthetic organic chemistry from Indian Institute of Technology Kanpur in 1999 under the guidance of Padma Shri Prof. V. K. Singh. He has carried out his JSPS postdoctoral fellowship at Toyohashi University of Technology, Japan (with Prof. H. Nishiyama; Apr.  2000 – Jun. 2001), AvH postdoctoral fellowship at University of Goettingen, Germany (with Prof. L. F. Tietze; Jul. 2001 – Dec. 2002) and senior postdoctoral fellowship at Caltech, USA (with Prof. Brian M. Stoltz; Feb. 2003 – Dec. 2004), prior to joining IIT Madras in December 2004 where he is presently holding Professor position.

His research interests lie in the areas of asymmetric synthesis, total synthesis of biologically active natural products, and synthesis and application of chiral nanocatalysts.

 

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