FR Concept Notes 2024 PDF

CA FINAL FINANCIAL REPORTING CONCEPT NOTES (Relevant for MAY & NOV 2024 examination) These Concept Notes are prepared by CA AJAY AGARWAL (AIR 1). All concepts of CA Final FR are covered in 253 pages. Refer these Notes alongwith the Question Bank...

CA FINAL FINANCIAL REPORTING CONCEPT NOTES (Relevant for MAY & NOV 2024 examination) These Concept Notes are prepared by CA AJAY AGARWAL (AIR 1). All concepts of CA Final FR are covered in 253 pages. Refer these Notes alongwith the Question Bank and Lectures/ Revision Videos. Reach out to us at following for Classes, Test Series, Books and Guidance: Telegram Channel – AIR1CA Guidance & Notes Youtube – Atul Agarwal Instagram – air1caatul, air1caajay, air1casurender Website – air1ca.com Call/Whatsapp – 7742554277 Email – [email protected] Best Wishes… Radhe Radhe!!  Financial Reporting Edition: 2024 © Author All right reserved. No part of this book should be copied, reproduced, stored in retrieval system, or transmitted, in any form, or by any means, electronic mechanical, photocopying, recording, or otherwise, without obtaining prior permission in writing from the author. All disputes are subject to Jaipur Jurisdiction only. These Concept Notes are Black & White. Coloured Concept Notes for CA Final FR are separately available in Hard Copy mode only.  INDEX FINANCIAL REPORTING S. N. Chapter Name Page No. 1 Introduction to Indian Accounting Standards 1–3 2 Conceptual Framework for Financial Reporting under Ind AS 4–7 3 Ind AS 1: Presentation of Financial Statements 8 – 10 4 Ind AS 2: Inventories 11 – 15 5 Ind AS 7: Statement of Cash Flows 16 – 19 6 Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors 20 – 22 7 Ind AS 10: Events After the Reporting Period 23 – 24 8 Ind AS 12: Income Taxes 25 – 31 9 Ind AS 16: Property, Plant & Equipment 32 – 44 10 Ind AS 19: Employee Benefits 45 – 53 11 Ind AS 20: Accounting for Government Grants 54 – 56 12 Ind AS 21: The Effects of Changes in Foreign Exchange Rates 57 – 61 13 Ind AS 23: Borrowing Costs 62 – 67 14 Ind AS 24: Related Party Disclosures 68 – 70 15 Ind AS 33: Earnings Per Share 71 – 77 16 Ind AS 34: Interim Financial Reporting 78 – 80 17 Ind AS 36: Impairment of Assets 81 – 91 18 Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets 92 – 94 19 Ind AS 38: Intangible Assets 95 – 99 20 Ind AS 40: Investment Property 100 – 103 21 Ind AS 41: Agriculture 104 – 106 22 Ind AS 101: First-Time Adoption of Ind AS 107 – 109 23 Ind AS 102: Share Based Payment 110 – 116 24 Ind AS 103: Business Combinations 117 – 136 25 Ind AS 105: Non-Current Assets Held for Sale and Discontinued Operations 137 – 140 26 Ind AS 108: Operating Segments 141 – 142 Accounting and Reporting of Financial Instruments 27 143 – 164 (Ind AS 32, 107, 109) Consolidated and Separate Financial Statements of Group Entities 28 165 – 186 (Ind AS 110, 111, 28) 29 Ind AS 113: Fair Value Measurement 187 – 189 30 Ind AS 115: Revenue from Contracts with Customers 190 – 209 31 Ind AS 116: Leases 210 – 224 32 Analysis of Financial Statements 225 33 Professional and Ethical Duty of a Chartered Accountant 226 – 228 34 Accounting and Technology 229 – 233 35 Difference between AS & Ind AS 234 – 236 36 Division II of Schedule III to The Companies Act, 2013 237 – 253 Scan this QR code to watch Free Revision Lectures on 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