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. Topics Page No.
1 IND AS 1 PRESENTATION OF FINANCIAL STATEMENTS 1.1 – 1.3
2 IND AS 2 INVENTORIES 1.4 – 1.8
3 IND AS 7 STATEMENT OF CASH FLOWS 1.9 – 1.11
4 IND AS 8 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS 1.12 – 1.13
5 IND AS 10 EVENTS AFTER THE REPORTING PERIOD 1.14 – 1.14
6 IND AS 12 INCOME TAXES 1.15 – 1.24
7 IND AS 16 PROPERTY, PLANT AND EQUIPMENT 1.25 – 1.27
8 IND AS 19 EMPLOYEE BENEFITS 1.28 – 1.36
9 IND AS 20 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE 1.37 – 1.38
10 IND AS 21 THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES 1.39 – 1.41
11 IND AS 23 BORROWING COSTS 1.42 – 1.47
12 IND AS 24 RELATED PARTY DISCLOSURES 1.48 – 1.50
13 IND AS 33 EARNINGS PER SHARE 1.51 – 1.51
14 IND AS 34 INTERIM FINANCIAL REPORTING 1.52 – 1.54
15 IND AS 36 IMPAIRMENT OF ASSETS 1.55 – 1.57
16 IND AS 37 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS 1.58 – 1.60
17 IND AS 40 INVESTMENT PROPERTY 1.61 – 1.64
18 IND AS 41 AGRICULTURE 1.65 – 1.67
19 IND AS 101 FIRST-TIME ADOPTION OF INDIAN ACCOUNTING STANDARDS 1.68 – 1.78
20 IND AS 102 SHARE BASED PAYMENT

 

1.79 – 1.82
21 IND AS 103 BUSINESS COMBINATIONS 1.83 – 1.94
22 IND AS 105 NON CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATION 1.95 – 1.98
23 IND AS 108 OPERATING SEGMENTS 1.99 – 1.102
24 IND AS 113 FAIR VALUE MEASURMENT

 

1.103 – 1.104
25 IND AS 115 REVENUE FROM CONTRACTS WITH CUSTOMERS 1.105 – 1.115
26 IND AS 116 LEASE ACCOUNTING 1.116 – 1.123
27   RECENT AMENDMENTS IN IND AS 1.124 – 1.131

 

 

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Additional information

Faculty

CA Vinod Kumar Agarwal

Subject

FR

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