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Book CA Final New Syllabus FR Amendment 2021 Exam By Ca Vinod Kumar Agarwal

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FINANCIAL REPORTING

EXTRA QUESTIONS AND ANSWERS ADDED IN STUDY MATERIAL

RECENT AMENDMENTS IN IND AS

:- INDEX:-

  

S. No.IND AS No.TopicsPage No.
1IND AS 1PRESENTATION OF FINANCIAL STATEMENTS1.1 – 1.3
2IND AS 2INVENTORIES1.4 – 1.8
3IND AS 7STATEMENT OF CASH FLOWS1.9 – 1.11
4IND AS 8ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS1.12 – 1.13
5IND AS 10EVENTS AFTER THE REPORTING PERIOD1.14 – 1.14
6IND AS 12INCOME TAXES1.15 – 1.24
7IND AS 16PROPERTY, PLANT AND EQUIPMENT1.25 – 1.27
8IND AS 19EMPLOYEE BENEFITS1.28 – 1.36
9IND AS 20ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE1.37 – 1.38
10IND AS 21THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES1.39 – 1.41
11IND AS 23BORROWING COSTS1.42 – 1.47
12IND AS 24RELATED PARTY DISCLOSURES1.48 – 1.50
13IND AS 33EARNINGS PER SHARE1.51 – 1.51
14IND AS 34INTERIM FINANCIAL REPORTING1.52 – 1.54
15IND AS 36IMPAIRMENT OF ASSETS1.55 – 1.57
16IND AS 37PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS1.58 – 1.60
17IND AS 40INVESTMENT PROPERTY1.61 – 1.64
18IND AS 41AGRICULTURE1.65 – 1.67
19IND AS 101FIRST-TIME ADOPTION OF INDIAN ACCOUNTING STANDARDS1.68 – 1.78
20IND AS 102SHARE BASED PAYMENT

 

 

1.79 – 1.82
21IND AS 103BUSINESS COMBINATIONS1.83 – 1.94
22IND AS 105NON CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATION1.95 – 1.98
23IND AS 108OPERATING SEGMENTS1.99 – 1.102
24IND AS 113FAIR VALUE MEASURMENT

 

 

1.103 – 1.104
25IND AS 115REVENUE FROM CONTRACTS WITH CUSTOMERS1.105 – 1.115
26IND AS 116LEASE ACCOUNTING1.116 – 1.123
27 RECENT AMENDMENTS IN IND AS1.124 – 1.131

FINANCIAL REPORTING

EXTRA QUESTIONS AND ANSWERS ADDED IN STUDY MATERIAL

RECENT AMENDMENTS IN IND AS

:- INDEX:-

  

S. No.IND AS No.TopicsPage No.
1IND AS 1PRESENTATION OF FINANCIAL STATEMENTS1.1 – 1.3
2IND AS 2INVENTORIES1.4 – 1.8
3IND AS 7STATEMENT OF CASH FLOWS1.9 – 1.11
4IND AS 8ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS1.12 – 1.13
5IND AS 10EVENTS AFTER THE REPORTING PERIOD1.14 – 1.14
6IND AS 12INCOME TAXES1.15 – 1.24
7IND AS 16PROPERTY, PLANT AND EQUIPMENT1.25 – 1.27
8IND AS 19EMPLOYEE BENEFITS1.28 – 1.36
9IND AS 20ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE1.37 – 1.38
10IND AS 21THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES1.39 – 1.41
11IND AS 23BORROWING COSTS1.42 – 1.47
12IND AS 24RELATED PARTY DISCLOSURES1.48 – 1.50
13IND AS 33EARNINGS PER SHARE1.51 – 1.51
14IND AS 34INTERIM FINANCIAL REPORTING1.52 – 1.54
15IND AS 36IMPAIRMENT OF ASSETS1.55 – 1.57
16IND AS 37PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS1.58 – 1.60
17IND AS 40INVESTMENT PROPERTY1.61 – 1.64
18IND AS 41AGRICULTURE1.65 – 1.67
19IND AS 101FIRST-TIME ADOPTION OF INDIAN ACCOUNTING STANDARDS1.68 – 1.78
20IND AS 102SHARE BASED PAYMENT

 

 

1.79 – 1.82
21IND AS 103BUSINESS COMBINATIONS1.83 – 1.94
22IND AS 105NON CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATION1.95 – 1.98
23IND AS 108OPERATING SEGMENTS1.99 – 1.102
24IND AS 113FAIR VALUE MEASURMENT

 

 

1.103 – 1.104
25IND AS 115REVENUE FROM CONTRACTS WITH CUSTOMERS1.105 – 1.115
26IND AS 116LEASE ACCOUNTING1.116 – 1.123
27 RECENT AMENDMENTS IN IND AS1.124 – 1.131
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