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<p>This is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the entire revised syllabus as per ICAI. The objective of this book is two-fold: To get a conceptual understanding of the Standards, Revising the subject just before the exam, This book will be helpful for students of CA-Final, CMA-Final, and M.Com. Examinations and other specialized courses. The Present Publication is the 4th Edition for CA-Final | May/Nov. 2023 Exams, authored by CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala, with the following noteworthy features: [Inclusion of Recent Amendments] of Ind AS [Student-Oriented Book] The authors have developed this book keeping in mind the following factors: Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations, Shaped by the authors 10+ years experience of teaching the subject matter at different levels, Reactions and responses of students have also been incorporated at different places in the book, [Exhaustive Coverage of Standards in Simple & Lucid Language] without diluting the substance of the Standard, [Summary of the Important Questions & Examples] are included in this book, [Flow Charts/Diagrams] are used wherever required.Detailed contents of this book are as follows: Introduction Framework for Preparation of Financial Statements and Applicability, Ind AS 10 – Events after the Reporting Period, Ind AS 8 – Accounting Policies, Change in Accounting Estimate and Errors, Ind AS 37 – Provisions, Contingent Liabilities and Contingent Assets, Ind AS 20 – Accounting for Government Grants, Ind AS 23 – Borrowing Costs, Ind AS 16 – Property, Plant and Equipment (PPE), Ind AS 38 – Intangible Assets, Ind AS 40 – Investment Property, Ind AS 41 – Agriculture, Ind AS 36 – Impairment of Assets, Ind AS 105 – Non-current Assets Held for Sale and Discontinued Operations, Ind AS 2 – Inventories, Ind AS 7 – Statement of Cash Flow, Ind AS 24 – Related Party Disclosures, Ind AS 19 – Employee Benefits, Ind AS 21 – The Effect of Changes in Foreign Exchange Rates, Ind AS 34 – Interim Financial Reporting, Ind AS 108 – Operating Segments, Ind AS 12 – Income Taxes, Ind AS 113 – Fair Value Measurement, Ind AS 115 – Revenue from Contracts with Customers, Ind AS 116 – Leases, Ind AS 102 – Share-Based Payments (SBP), Ind AS 27 – Separate Financial Statements, Ind AS 28 – Investment in Associates and Joint Ventures, Ind AS 103 – Business Combinations and Corporate Restructuring, Ind AS 110 – Consolidated Financial Statements (CFS), Ind AS 101 – First-time Adoption of Indian Accounting Standards, Ind AS 109, 32 & 107 – Financial Instruments, Ind AS 33 – Earnings Per Share<br></p>