CA Final FR Digest Question Bank By CA Aakash Kandoi

Contents

Volume – 3

1. Introduction to IND AS & 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 – 4

1. IND AS 115 – Revenue from Contracts with Customers
2. IND AS 116 – Leases
3. IND AS 102 – Share Based Payments
4. IND AS 103 – Business Combination
5. IND AS 110 – Consolidated Financial Statement
6. IND AS 27 – Separate Financial Statements
7. IND AS 112 – Disclosure of Interests in Other Entities
8. IND AS 111 – Joint Arrangements
9. IND AS 28 – Investments in Associates & Joint Venture
10. IND AS 32, 107, 109 – Financial Instruments
11. Professional & Ethical Duty of A Chartered Accountant
12. Accounting & Technology