This book is designed exclusively for the Final Level of the Chartered Accountancy Examination. It comprehensively covers past exam questions with detailed answers, adhering strictly to the new scheme of ICAI.

The Present Publication is the 11^th Edition for CA-Final | New Syllabus | May/Nov. 2025 Exams. This book is authored by CA Parveen Sharma & CA Kapileshwar Bhalla, with the following noteworthy features:

• Strictly as per the New Syllabus of ICAI
• Coverage of this book includes:
  • Past Exam Questions, including Nov. 2024 (Solved)
  • Selected Questions from RTPs and MTPs of ICAI
• [Arrangement of Question] Questions in each chapter are arranged ‘sub-topic’ wise based on ‘Para No. of each Ind AS’
• [Chapter-wise Marks Distribution] for Past Exams from Jan 2021 onwards
• [Previous Exam Trend Analysis] from Nov. 2022 onwards
• Chapter-wise Comparison with ICAI Study Material

Contents of this book are as follows:

• Framework for Financial Reporting under Ind AS
• Ind AS 1 – Presentation of Financial Statements
• Ind AS 34 – Interim Financial Reporting
• Ind AS 7 – Cash Flow Statement
• Ind AS 8 – Accounting Policies, Changes in Accounting Estimates and Errors
• Ind AS 10 – Events after Reporting Period
• Ind AS 113 – Fair Value Measurement
• Ind AS 115 – Revenue from Contracts with Customers
• Ind AS 2 – Inventories
• Ind AS 16 – Property, Plant and Equipment
• Ind AS 23 – Borrowing Costs
• Ind AS 36 – Impairment of Assets
• Ind AS 38 – Intangible Assets
• Ind AS 40 – Investment Property
• Ind AS 105 – Non-Current Assets (NCA) held for Sake & Discontinues Operations (DO)
• Ind AS 116 – Leases
• Ind AS 41 – Agriculture
• Ind AS 20 – Accounting for Government Grants and Disclosure of Government Assistance
• Ind AS 102 – Share-based Payments
• Ind AS 19 – Employee Benefits
• Ind AS 37 – Provisions, Contingent Liability and Contingent Assets
• Ind AS 12 – Income Taxes
• Ind AS 21 – The effects of changes in foreign exchange rates
• Ind AS 24 – Related Party Disclosures
• Ind AS 33 – Earnings Per Share
• Ind AS 108 – Operating Segments
• Ind AS 32 – Financial Instruments (FI) – Presentation
• Ind AS 109 – Financial Instruments (FI) – Recognition and Measurement
• Ind AS 103 – Business Combination
• Ind AS 110 – Consolidated Financial Statements
• Ind AS 111 – Joint Arrangements
• Ind AS 28 – Investment in Associates and Joint Ventures
• Ind AS 27 – Separate Financial Statements
• Ind AS 101 – First-Time Adoption of Ind AS
• Professional and Ethical Duty of a Chartered Accountant
• Accounting and Technology