"Ravi Kanth Miriyala, CA Ravi Kanth Miriyala is a practising Chartered Accountant with over fourteen years of professional experience in Accounting and Auditing. He has worked with Deloitte & PwC for more than six years and accomplished audits both in Indian and US GAAP. In this role of Principal Consultant (Ind AS Projects), he has advised companies on issues related to identification of differences between Ind AS and their existing accounting policies, impact assessment on the transition to Ind AS, evaluation of policy options available under Ind AS, finalization of Ind AS accounting policies, preparation of Ind AS opening balance sheet on the transition date and various disclosure requirement as per the new standard. A prolific writer and authored academic books for CA Inter & Final students on Accounting Standards and Ind AS. Sunitanjani Miriyala: CA Sunitanjani Miriyala is a practising Chartered Accountant with eleven years of professional experience in Accounting and Auditing. She actively participated in Ind AS Convergence projects and authored academic books for CA Inter & Final students on Accounting Standards and Ind AS."
<p>"This book 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 to overcome the following difficulties faced by students in understanding the Indian Accounting Standards (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 of experience teaching the subject matter at different levels, Reactions and responses of students have also been incorporated at different places in the book, The detailed contents of this book are as follows: Introduction: Conceptual Framework for Financial Reporting under Ind AS,: Important Basics of Ind AS, Presentation of Financial Statements, Inventories, Statement of Cash Flow, Accounting Policies, Change in Accounting Estimate and Errors, Events after the Reporting Period, Income Taxes, Property, Plant and Equipment (PPE), Employee Benefits, Accounting for Government Grants, The Effect of Changes in Foreign Exchange Rates, Borrowing Costs, Related Party Disclosures, Separate Financial Statements, Earnings Per Share, Interim Financial Reporting, Impairment of Assets, Provisions, Contingent Liabilities and Contingent Assets, Intangible Assets, Investment Property, Agriculture, First-time Adoption of Indian Accounting Standards, Non-current Assets Held for Sale and Discontinued Operations, Operating Segments, Financial Instruments, Fair Value Measurement, Revenue from Contracts with Customers, Leases, Differences between Ind AS and IFRS, i.e., Carve-outs & Carve-in"</p><div><br></div>
