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eBook 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

 

Terms and Conditions E-Books:

1) Rio PDF Viewer will work on Windows 8.1, Windows 10, Minimum Intel Pentium core 2 duo processor & minimum frequency is 2.0 GHz, Minimum 2 GB RAM

For Mobile and Tablets Android Operating system Version 5.0 minimum or Lollipop or above. Processor minimum 1.0 GHZ and RAM 1GB minimum.

(Our software will work only on Windows and Android platform, not on MAC/ Apple/ other operating systems)

2) Do not connect Pen-drives/ PC/ Laptop to any other electronic devices like projectors/ TV.

3) Any data corruption/tamper detection shall be your sole responsibility and A S Foundation shall not be liable to re-issue or re-activate the pen-drives. You expressly agree that your use or inability to use the pen-drive lectures / E-Books is at your sole risk

4) In the RIO PDF Viewer you can only view the E-Books, Copy/ paste,  Screen Capturing and print facility is disabled.

5) Antivirus should be updated.

6) Views for the PDF is Unlimited Times Open /close, Validity will be 1 year.

7) No. of clicks/ Pause and Play – Unlimited [It means, how many times you can start and close the E-Book]

8) Validity Period will starts from the date of registration. Product will get expired on completion of validity.

9) After the product expiration if you need to view it again, you will need to pay to renew your subscription.

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

 

Terms and Conditions E-Books:

1) Rio PDF Viewer will work on Windows 8.1, Windows 10, Minimum Intel Pentium core 2 duo processor & minimum frequency is 2.0 GHz, Minimum 2 GB RAM

For Mobile and Tablets Android Operating system Version 5.0 minimum or Lollipop or above. Processor minimum 1.0 GHZ and RAM 1GB minimum.

(Our software will work only on Windows and Android platform, not on MAC/ Apple/ other operating systems)

2) Do not connect Pen-drives/ PC/ Laptop to any other electronic devices like projectors/ TV.

3) Any data corruption/tamper detection shall be your sole responsibility and A S Foundation shall not be liable to re-issue or re-activate the pen-drives. You expressly agree that your use or inability to use the pen-drive lectures / E-Books is at your sole risk

4) In the RIO PDF Viewer you can only view the E-Books, Copy/ paste,  Screen Capturing and print facility is disabled.

5) Antivirus should be updated.

6) Views for the PDF is Unlimited Times Open /close, Validity will be 1 year.

7) No. of clicks/ Pause and Play – Unlimited [It means, how many times you can start and close the E-Book]

8) Validity Period will starts from the date of registration. Product will get expired on completion of validity.

9) After the product expiration if you need to view it again, you will need to pay to renew your subscription.

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