Bharat's Financial Reporting - A Master Book by Israr Shaikh

PART I

FINANCIAL REPORTING

Theory & Exercises

Section I: IND AS

Chapter 1       Ind AS-1: Presentation of Financial Statements

Chapter 2       Ind AS-2: Inventories

Chapter 3       Ind AS-7: Cash Flow Statement

Chapter 4       Ind AS-8: Changes in Accounting Policies, Estimates and Errors

Chapter 5       Ind AS-10: Events Occurring after the Balance Sheet Date

Chapter 6       Ind AS-12: Taxes on income

Chapter 7       Ind AS-16: Property, Plant, Equipment

Chapter 8       Ind As-19: Employees Benefits

Chapter 9       Ind AS-20: Government Grants

Chapter 10     Ind AS-21: Accounting for Foreign Exchange Transactions

Chapter 11     Ind AS-23: Borrowing Costs

Chapter 12     Ind AS-24: Related Party Disclosures

Chapter 13     Ind AS-27: Separate Financial Statements

Chapter 14     Ind-AS-28: Investments in Associates and Joint Ventures

Chapter 15     Ind AS-33: Earnings Per Share

Chapter 16     Ind AS-34: Interim Financial Statements

Chapter 17     Ind AS-36: Impairment of Assets

Chapter 18     Ind AS-37: Provisions, Contingent Liabilities and Contingent Assets

Chapter 19     Ind AS-38: Intangible Assets

Chapter 20     Ind AS-40: Investment Property

Chapter 21     Ind AS-41: Agriculture

Chapter 22     Ind AS-101: First Time Adoption of Ind AS

Chapter 23     Ind AS-102: Share Based Payment

Chapter 24     Ind AS-103: Business Combinations

Chapter 25     Ind AS-105: Non-Current Assets held for Sale and Discontinued Operations

Chapter 26     Ind AS-107: Financial Instruments — Disclosures

Chapter 27     Ind AS-108: Operating Segments

Chapter 28     Financial Instruments

                        Ind AS-109: Recognition and More

                        Ind AS-32: Presentation

Chapter 29     Ind AS-110: Consolidated Financial Statements

Chapter 30     Ind AS-111: Joint Arrangements

Chapter 31     Ind AS-112: Disclosure of Interest in Another Entity

Chapter 32     Ind AS-113: Fair Value Measurements

Chapter 33     Ind AS-115: Revenue from Contracts

Chapter 34     Ind AS-116: Leases                                                                            

Section II: Other Financial Reporting Chapters

Chapter 35     Analysis of Financial Statements

Chapter 36     Corporate Social Responsibility Problems and Solutions

Chapter 37     Framework for Preparation and Presentation of Financial Statement

Chapter 38     Integrated Reporting (IR)

PART II

FINANCIAL REPORTING

Practice Problems with full Solutions

Section I: Ind AS

Chapter 1       Ind AS-1: Presentation of Financial Statements

Chapter 2       Ind AS-2: Inventories

Chapter 3       Ind AS-7: Cash Flow Statement

Chapter 4       Ind AS-8: Changes in Accounting Policies, Estimates and Errors

Chapter 5       Ind AS-10: Events Occurring After the Balance Sheet Date

Chapter 6       Ind AS-12: Taxes on income     

Chapter 7       Ind AS-16: Property, Plant and Equipment

Chapter 8       Ind AS-19: Employee Benefits

Chapter 9       Ind AS-20: Government Grants

Chapter 10     Ind AS-21: Accounting for Foreign Exchange Transactions

Chapter 11     Ind AS-23: Borrowing Costs

Chapter 12     Ind AS-24: Related Party Disclosures

Chapter 13     Ind AS 27: Separate Financial Statements

Chapter 14     Ind AS-28: Investments in Associates and Joint Ventures

Chapter 15     Ind AS-33: Earnings Per Share

Chapter 16     Ind AS-34: Interim Financial Statements

Chapter 17     Ind AS-36: Impairment of Assets

Chapter 18     Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets

Chapter 19     Ind AS-38: Intangible Assets

Chapter 20     Ind AS-40: Investment Property

Chapter 21     Ind AS-41: Agriculture

Chapter 22     Ind AS-101: First Time Adoption of Ind AS

Chapter 23     Ind AS-102: Share Based Payment

Chapter 24     Ind AS-103: Business Combinations (BC)

Chapter 25     Ind AS-105: Non-Current Assets held for Sale and Discontinued Operations

Chapter 26     Ind-AS 107: Financial Instruments — Disclosures

Chapter 27     Ind AS-108: Operating Segments

Chapter 28     Ind AS-109 and 32: Financial Instruments

Chapter 29     Ind AS-110: Consolidated Financial Statements

Chapter 30     Ind AS-111: Joint Venture

Chapter 31     Ind AS-112: Disclosure of Interest in another Entity

Chapter 32     Ind AS-113: Fair Value Measurement

Chapter 33     Ind AS-115: Revenue from Contracts

Chapter 34     Ind AS-116: Leases

Section II: Other Financial Reporting Chapters

Chapter 35     Analysis of Financial Statements

Chapter 36     Corporate Social Responsibility (CSR)

Chapter 37     Framework for Preparation and Presentation of Financial Statement

Chapter 38     Integrated Reporting (IR)

Section III: Extra problems and Solutions for Practice

Chapter 39     Extra Problems for Practice from RTP, MTP, Past Papers