Students Guide on Financial Reporting

1,443.00

For CA Final New Syllabus

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The New Edition of Students’ Guide on Financial Reporting – For CA Final Course, comes with a Refreshing style and presentation, with the following special features :

  • Complete Coverage of the CA Final Financial Reporting New Syllabus
  • Effective Coverage of all Ind AS principles along with Numerical and Concept Illustrations
  • Content Update on Schedule III with Practical Questions and Presentation Guidelines
  • Coverage of Guidance Notes on Accounting Matters, issued by the ICAI, as per Syllabus
  • Use of Diagrams, Tables and Flowcharts for higher clarity of concepts
  • Solved Illustrations as guidance to the Student on how to present answers in Professional Exams
  • The Authors wish to state certain key aspects to assist Students in their preparation
  • Accounting is an art, and confidence can be gained by ‘practicing’ reasonable number of” Illustrations in every area with full in involvement. Mere reading as to how a question is solved in The Textbook will not be sufficient.
  • Procedure I Principle for treating specific items, e.g. elimination of unrealised profits in Consolidation process, etc. should be ‘remembered’. In any question, the procedure I principle Remains the same, only numbers differ. Good Memory of Principles is starting point for better Control and grasp over the concepts
  • In areas like Amalgamation, Consolidation, etc. “adjustments” arc made to two tallied Balance Sheets. If Debit and Credit Principles are taken care of and considered properly, the final I Revised Balance Sheet can be easily drawn. There is no question of Balance Sheet not tallying, etc
  • Reasonable Assumptions (within the scope of the question) can be made in appropriate situations, And it is not necessary to re-solve the question under the alternative assumption in all cases

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