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CA Final FR | Digest Concept Book by CA Aakash Kandoi | For Jan 26 Exams
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CA Final Financial Reporting Digest Concept Book (Volume 1 & Volume 2) by CA Aakash Kandoi. Applicable for Jan 26 Exams.
Contents:
Volume – 1
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 – 2
26. IND AS 115 – Revenue from Contracts with Customers
27. IND AS 116 – Leases
28. IND AS 102 – Share Based Payments
29. IND AS 103 – Business Combination
30. IND AS 110 – Consolidated Financial Statement
31. IND AS 27 – Separate Financial Statements
32. IND AS 112 – Disclosure of Interests in Other Entities
33. IND AS 111 – Joint Arrangements
34. IND AS 28 – Investments in Associates & Joint Venture
35. IND AS 32, 107, 109 – Financial Instruments
36. Professional & Ethical Duty of A Chartered Accountant
37. Accounting & Technology
CA Aakash Kandoi is a qualified Chartered Accountant and holds a Diploma in International Financial Reporting Standards (Dip IFS) from ACCA, UK. With over four years of experience in teaching across all levels of the CA course—Foundation, Intermediate, and Final—he has earned a reputation as a passionate and dedicated educator.
Known for his conceptual clarity and engaging teaching style, Aakash Sir believes in empowering students with a deep understanding of the subject rather than rote learning. His teaching philosophy is rooted in his powerful quote: “Application of knowledge is more important than having it.”
Known for his conceptual clarity and engaging teaching style, Aakash Sir believes in empowering students with a deep understanding of the subject rather than rote learning. His teaching philosophy is rooted in his powerful quote: “Application of knowledge is more important than having it.”
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