# Taxmann's Students' Guide to Ind ASs [Converged IFRS] book by D.S. Rawat, Jinender Jain

_Students' Guide to Ind ASs \[Converged IFRSs\]_ offers a thorough exploration of the Indian Accounting Standards (Ind AS), which are converged with International Financial Reporting Standards (IFRS). The book imparts a robust understanding of each Ind AS, emphasising practical application, conceptual clarity, and exam-focused material. This Edition is meticulously updated to align with the latest syllabus mandates and professional guidelines, serving as a comprehensive resource for advanced learners in financial reporting.

This book is intended for the following audience:

-   **_CA Final Students_** – Ideal for those preparing for the Financial Reporting paper, specifically targeting the Sept. 2025 and Jan. 2026 exam sessions
-   **_CMA Final Students_** – Curated to meet the requirements of the CMA Final curriculum, ensuring each relevant Ind AS topic is covered in depth
-   **_Accounting Professionals & Practitioners_** – A valuable reference for professionals involved in financial reporting or those transitioning to Ind AS-based financial statements
-   **_Academics & Researchers_** – Instructors, researchers, and anyone wishing to gain detailed insights into India's IFRS-converged standards can benefit from this well-structured material

The Present Publication is the 12th Edition, amended upto 30th April 2025 for Sept. 2025/Jan. 2026 Exams. This book is authored by Dr D.S. Rawat & CA. Jinender Jain has the following noteworthy features:

-   \[**Comprehensive Syllabus Coverage**\] Addresses all Ind AS prescribed for CA Final and CMA Final. It also includes recent amendments, updates, and clarifications to ensure accuracy and relevance
-   \[**Exam-oriented Approach**\] Maps concepts to typical exam patterns and provides illustrative examples, practice questions, and guided solutions aligned with ICAI and ICMAI expectations
-   \[**Clear Explanations & Practical Insights**\] Breaks down complex standards into accessible language. It incorporates industry-relevant examples and case studies demonstrating the application of each standard
-   \[**Logical Sequence & Chapter-wise Segmentation**\] Offers a systematic flow from foundational topics to advanced standards. It also incorporates summaries and highlights at the end of each chapter to reinforce key points for quick revision
-   \[**Insights from Expert Authors**\] Guidance from seasoned accountants and IFRS experts with a blend of academic rigour and industry practice and includes practical insights

The book's content spans 42 chapters, laid out progressively:

-   **_Introductory Framework_**
    -   Chapter 1 – Introduction to Ind AS
    -   Chapter 2 – Conceptual Framework for Financial Reporting under Ind AS
-   **_Core Standards_**
    -   Presentation of Financial Statements (Ind AS-1)
    -   Inventories (Ind AS-2)
    -   Statement of Cash Flows (Ind AS-7)
    -   Accounting Policies, Changes in Estimates & Errors (Ind AS-8)
    -   Events after the Reporting Period (Ind AS-10)
    -   Income Taxes (Ind AS-12)
    -   Others, covering each individual standard up to Ind AS-116
-   **_Special Topics_**
    -   Financial Instruments (Ind AS-32, Ind AS-107 & Ind AS-109)
    -   Consolidated Financial Statements (Ind AS-110), Joint Arrangements (Ind AS-111), Disclosure of Interests in Other Entities (Ind AS-112)
    -   Revenue from Contracts with Customers (Ind AS-115)
    -   Leases (Ind AS-116)
-   **_Deleted/Non-Applicable Standards_**
    -   Chapters on Ind AS-29, Ind AS-104, Ind AS-106, Ind AS-114, etc., are marked as deleted or not in the current CA Final syllabus, ensuring readers focus on relevant content
-   **_Supplementary Chapters_**
    -   Analysis of Financial Statements
    -   Accounting and Technology
    -   Professional and Ethical Duty of a Chartered Accountant
-   From conceptual underpinnings to practical examples, each chapter provides a structured discussion, definitions, recognition principles, measurement rules, presentation norms, and disclosure requirements for the respective standard

The structure of the book is as follows:

-   **_Chapter Layout_** – Each chapter commences with objectives and an overview of the Ind AS topic, followed by detailed explanations, step-wise illustrations, etc.
-   **_Practical Illustrations & Case Scenarios_** – Realistic examples ensure clarity. Readers can see how Ind AS principles translate into day-to-day accounting tasks or complex financial transaction
-   **_Summaries & Revision Points_** – Key takeaways at the end of every chapter help consolidate learning and facilitate quick revision before exams
-   **_Question Bank & Solved Answers_** – A curated set of practice problems per chapter – including past exam questions and newly framed scenarios – is provided, with solutions or guiding notes enabling self-assessment and exam readiness
-   **_Logical Progression_** – The text transitions from basic definitions and frameworks to more advanced standards such as financial instruments and consolidation. This ensures that foundational knowledge supports understanding of complex areas

## Details

- **Price:** 1119.0 INR
- **Vendor:** Taxmann
- **Tags:** CA Final New Syllabus Books, Commerce Books

## Variants

| Variant | Price | Available |
|---------|-------|-----------|
| Default Title | 1119.00 INR | Out of stock |

## Images

- Taxmann's Students' Guide to Ind ASs [Converged IFRS] book by D.S. Rawat, Jinender Jain - BuyTestSeries.in

---

> Source: [BuyTestSeries.in](https://buytestseries.in/products/taxmanns-students-guide-to-ind-ass-converged-ifrs-book-by-d-s-rawat-jinender-jain)
> Updated: 2026-11-04