Taxmann’s PROBLEMS & SOLUTION for Financial Reporting has been specially designed for students & professionals. The unique feature of this book is in terms of dividing each Ind AS into various parts and sections so that one can approach Ind AS in a systematic & comprehensive manner.

This book will benefit students studying CA (Final) level of Institute of Chartered Accountants of India (‘ICAI’). This book can be used for Group I – Paper I (Financial Reporting) and Group II – Paper IV (GFRS). It can also be used for other professional courses.

The Present Publication is the 3^rd Edition amended by the Companies (Ind AS) Amendment Rules for CA-Final | New Syllabus, authored by CA Kapileshwar Bhalla, with the following noteworthy features:

• Strictly as per the New Syllabus of ICAI
• Coverage of this book includes:
  • All Past Exam Questions
    • CA (Final) – July 2021 Exam | New Syllabus | Guidelines Answers
  • Questions from Education Material/Ind AS Bulletins/RTPs & MTPs of ICAI
  • Questions based on Amendments as per Companies (Ind AS) Amendment Rules, 2020
  • Additional questions based on Ind AS 38
  • New additional problems & solutions are given in a separate booklet
• [Enabling Students to Acquire Conceptual Base through Variety of Questions] In each chapter, various sections (with Para No. references of the Ind AS) have been kept so that the students understand the types of problems they can confront in the exam
• [Layout of each Chapter] is as follows:
  • [Graded Problems] From simple problems to advanced problems, they are arranged in a chronological manner
  • [Logical Flow] Each chapter is further sub-divided into various sections to develop the concepts in a logical flow
  • [Table of Index] Each Chapter has a ‘table of index’ for quick reference – indicating the no. of questions in each section and para no. of Ind AS

Also Available:

• [7^th Edition] of Taxmann’s Students’ Guide to Ind ASs
• [5^th Edition] of Taxmann’s Financial Reporting (Set of 2 Vols.)
• [4^th Edition] of Taxmann’s CRACKER cum Exam Guide on Financial Reporting (New Syllabus)
• [1^st Edition] of Taxmann’s CLASS NOTES on Financial Reporting

The contents of this book are as follows:

• Ind AS-1 | Presentation of Financial Statements
• Roadmap for Implementation of Ind AS
• Ind AS-34 | Interim Financial Reporting
• Ind AS-7 | Statement of Cash Flows
• Ind AS-115 | Revenue from Contracts with Customers
• Ind AS-8 | Accounting Policies, Changes in Accounting Estimates and Errors
• Ind AS-10 | Events after the Reporting Period
• Ind AS-113 | Fair Value Measurement
• Ind AS-20 | Accounting for Government Grants and Disclosure of Government Assistance
• Ind AS-102 | Share-Based Payments
• Ind AS-101 | First Time Adoption of Ind AS
• Ind AS-2 | Inventories
• Ind AS-16 | Property, Plant & Equipment
• Ind AS-116 | Leases
• 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-Currents Assets Held for Sale and Discontinued Operations
• Ind AS-41 | Agriculture
• Ind AS-19 | Employee Benefit
• Ind AS-37 | Provisions, Contingent Liabilities 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, 109 and 107 | Financial Instruments – Presentation, Recognition and Measurement and Disclosures
• Ind AS-103 | Business Combination and Corporate Restructuring
• Ind AS-110 | Consolidated Financial Statements
• Ind AS-111 | Joint Agreements
• Ind AS-28 | Investments in Associates and Joint Ventures
• Ind AS-27 | Separate Financial Statements
• Integrated Reporting
• Corporate Social Responsibility
• Questions based on Amendments as per the Companies (Ind AS) Amendment Rules 2020
• Additional Questions based on Ind AS 38
• COVID Impact on Financial Statements