CA / CMA Final Financial Reporting Digest Concept Book & Question Bank (Set of 4 Volumes) By CA Aakash Kandoi Applicable for November 2023 Exam

1. Roadmap & Schedule III
2. Conceptual Framework for Financial Reporting Under IND AS
3.  IND AS 1 – Presentation of Financial Statements
4.  IND AS 2- Inventories
5.  IND AS 7-Statement of Cash Flow
6.  IND AS 8- Accounting Policies, Changes in Accounting Estimates & Errors
7.  IND AS 10- Events After the Reporting Period
8.  IND AS 12- Income Taxes
9.  IND AS 16- Property, Plant & Equipment
10.  IND AS 19-Employee Benefits
11. IND AS 20 – Accounting for Government Grants & Disclosure of Government Assistance
12. IND AS 21 – The Effects of Changes in Foreign Exchange Rates
13. IND AS 23 – Borrowing Costs
14. IND AS 24- Related Party Disclosures
15. IND AS 33- Earnings Per Share
16. IND AS 34 – Interim Financial Reporting
17. IND AS 36 – Impairment of Assets
18. IND AS 37 – Provisions, Contingent Liabilities & Contingent Assets
19. IND AS 38 – Intangible Assets
20. IND AS 40 – Investment Property
21. IND AS 41 – Agriculture
22. IND AS 101 – First Time Adoption of IND AS
23. IND AS 105 – Non-Current Asset Held for Sale & Discontinued Operation
24. IND AS 108 -Operating Segments
25. IND AS 113 – Fair Value Measurement

Volume 2

Volume 3

1. Analysis of Financial Statements
2.Conceptual Framework for Financial Reporting Under IND AS

3. IND AS 1 – Presentation of Financial Statements
4. IND AS 2 – Inventories
5. IND AS 7 – Statement of Cash Flow
6. IND AS 8 – Accounting Policies, Changes in Accounting Estimates & Errors
7.IND AS 10 – Events After the Reporting Period
8. IND AS 12 – Income Taxes
9.IND AS 16 – Property,Plant & Equipment
10, IND AS 19 – Employee Benefits
11. IND AS 20 – Accounting for Government Grants & Disclosure of Government Assistance
12, IND AS 21 – The Effects of Changes in Foreign Exchange Rates
13. IND AS 23 – Borrowing Costs
14. IND AS 24 – Related Party Disclosures
15. IND AS 33 – Earnings Per Share
16.IND AS 34 – Interim Financial Reporting
17. IND AS 36 – Impairment of Assets
18. IND AS 37 – Provisions, Contingent Liabilities & Contingent Assets
19. IND AS 38 – Intangible Assets
20.IND AS 40 – Investment Property
21, IND AS 41 – Agriculture
22. IND AS 101 – First Time Adoption of IND AS
23.IND AS 105 – Non-Current Asset Held for Sale & Discontinued Operation
24, IND AS 108 – Operating Segments
25. IND AS 113 – Fair Value Measuremen

Volume 4

26. IND AS 115 – Revenue from Contracts with Customers
27. IND AS 116 – Leases
28. IND AS 102 – Share Based Payments
29. IND AS 103 – Business Combination
30. IND AS 110 – Consolidated Financial Statement
31. IND AS 27 – Separate Financial Statements
32, IND AS 112 – Disclosure of Interests in Other Entities
33. IND AS 111 – Joint Arrangements
34. IND AS 28 – Investments in Associates & Joint Venture
35. IND AS 32, 107, 109 – Financial Instruments
36.Corporate Social Responsibility