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 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>
