This book is prepared exclusively for the Final Level of Chartered Accountancy Examination requirement. It covers the questions & detailed answers strictly as per the new syllabus of ICAI.

The Present Publication is the 7th Edition for CA-Final | New Syllabus | May/Nov. 2023 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. 2022 Exam (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
• [Previous Exam Trend Analysis] from January 2020 onwards for New Syllabus
• [Marks Distribution] Chapter/Topic-wise marks distribution from May 2018 onwards
• [Comparison with Study Material] Chapter-wise comparison with ICAI Study Material

Contents of this book are as follows:

• Framework for Preparation & Presentation of Financial Statements
• Ind AS 1 – Presentation of Financial Statements
• Ind AS 34 – Interim Financial Reporting
• Ind AS 7 – Cash Flow Statement
• Ind AS 115 – Revenue from Contracts with Customers
• 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 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 and 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-Current Assets (NCA) held for Sake & Discontinues Operations (DO)
• Ind AS 41 – Agriculture
• 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 27 – Separate Financial Statements
• Ind AS 33 – Earnings Per Share
• Ind AS 108 – Operating Segments
• 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 32 – Financial Instruments (FI) – Presentation
• Integrated Reporting
• Corporate Social Responsibility