CA Final DT Audit FR Books CA Bhanwar Borana , CA Shubham Keswani ,CA Aakash Kandoi Nov 26 Exam

CA Final DT Audit FR Books Bhanwar Borana , Shubham Keswani , Aakash Kandoi Nov 26 Exam CA Final DT Audit FR Books Bhanwar Borana , Shubham Keswani , Aakash Kandoi Nov 26 Exam CA Final Financial Reporting Digest Concept Book & Question Bank (Set of 4 Volumes) Contents Volume – 1 Introduction to IND AS & Schedule III Conceptual Framework for Financial Reporting under IND AS IND AS 1 – Presentation of Financial Statements IND AS 2 – Inventories IND AS 7 – Statement of Cash Flow IND AS 8 – Accounting Policies, Changes in Accounting Estimates & Errors IND AS 10 – Events After the Reporting Period IND AS 12 – Income Taxes IND AS 16 – Property, Plant & Equipment IND AS 19 – Employee Benefits IND AS 20 – Accounting for Government Grants & Disclosure of Government Assistance IND AS 21 – The Effects of Changes in Foreign Exchange Rates IND AS 23 – Borrowing Costs IND AS 24 – Related Party Disclosures IND AS 33 – Earnings Per Share IND AS 34 – Interim Financial Reporting IND AS 36 – Impairment of Assets IND AS 37 – Provisions, Contingent Liabilities & Contingent Assets IND AS 38 – Intangible Assets IND AS 40 – Investment Property IND AS 41 – Agriculture IND AS 101 – First Time Adoption of IND AS IND AS 105 – Non-Current Asset Held for Sale & Discontinued Operation IND AS 108 – Operating Segments IND AS 113 – Fair Value Measurement Volume – 2 IND AS 115 – Revenue from Contracts with Customers IND AS 116 – Leases IND AS 102 – Share Based Payments IND AS 103 – Business Combination IND AS 110 – Consolidated Financial Statement IND AS 27 – Separate Financial Statements IND AS 112 – Disclosure of Interests in Other Entities IND AS 111 – Joint Arrangements IND AS 28 – Investments in Associates & Joint Venture IND AS 32, 107, 109 – Financial Instruments Professional & Ethical Duty of A Chartered Accountant Accounting & Technology Question Bank Volume – 3 Introduction to IND AS & Schedule III Conceptual Framework for Financial Reporting under IND AS IND AS 1 – Presentation of Financial Statements IND AS 2 – Inventories IND AS 7 – Statement of Cash Flow IND AS 8 – Accounting Policies, Changes in Accounting Estimates & Errors IND AS 10 – Events After the Reporting Period IND AS 12 – Income Taxes IND AS 16 – Property, Plant & Equipment IND AS 19 – Employee Benefits IND AS 20 – Accounting for Government Grants & Disclosure of Government Assistance IND AS 21 – The Effects of Changes in Foreign Exchange Rates IND AS 23 – Borrowing Costs IND AS 24 – Related Party Disclosures IND AS 33 – Earnings Per Share IND AS 34 – Interim Financial Reporting IND AS 36 – Impairment of Assets IND AS 37 – Provisions, Contingent Liabilities & Contingent Assets IND AS 38 – Intangible Assets IND AS 40 – Investment Property IND AS 41 – Agriculture IND AS 101 – First Time Adoption of IND AS IND AS 105 – Non-Current Asset Held for Sale & Discontinued Operation IND AS 108 – Operating Segments IND AS 113 – Fair Value Measurement Volume – 4 IND AS 115 – Revenue from Contracts with Customers IND AS 116 – Leases IND AS 102 – Share Based Payments IND AS 103 – Business Combination IND AS 110 – Consolidated Financial Statement IND AS 27 – Separate Financial Statements IND AS 112 – Disclosure of Interests in Other Entities IND AS 111 – Joint Arrangements IND AS 28 – Investments in Associates & Joint Venture IND AS 32, 107, 109 – Financial Instruments Professional & Ethical Duty of A Chartered Accountant Accounting & Technology CA Final Audit Notes New Syllabus By CA Shubham Keswani Audit Notes – Colour Coded Colour Coded Book This is a colour-coded book for easy understanding Black- Headings Blue-  Main Concept Red- Important Points Green- Amendments Content of Audit Notes as follows – Basics of Audit Standards – SQC-1 SA’s [ 200 – 700 Series] Professional Ethics CARO 2020 Company Audit Audit Planning Risk assessment & internal control Group audit Bank Audit NBFC Audit PSU Audit Internal Audit SA 610 Due diligence Forensic accounting Investigation SA 800 Series SRE – SRE 2400 SRE 2410 SAE – SAE 3400 SAE 3402 SAE 3420 SRS – SRS 4400 SRS 4410 SDG & ESG Assurance Digital audit Content of Audit Question book as follows – Basics of Audit Standards – SQC-1 SA’s [ 200 – 700 Series] Professional Ethics CARO 2020 Company Audit Audit Planning Risk assessment & internal control Group audit Bank Audit NBFC Audit PSU Audit Internal Audit SA 610 Due diligence Forensic accounting Investigation SA 800 Series SRE – SRE 2400 SRE 2410 SAE – SAE 3400 SAE 3402 SAE 3420 SRS – SRS 4400 SRS 4410 SDG & ESG Assurance Digital audit CA/CMA Final Direct Tax Compiler Contents Chapter 1 Basics, Tax Rates AY 25-26 & Alternate Taxation Regime Chapter 2 Income from Capital Gains Chapter 3 Income from Other Sources Chapter 4 Taxation of Dividend & Deemed Dividend Chapter 5 Taxation in Case of Liquidation & Buy Back Chapter 6 Taxation in Case of Amalgamation and Demerger Chapter 7 Profits & Gains of Business or Profession & ICDS Chapter 8 Taxation of Political Parties & Electoral Trust Chapter 9 Taxation in Case of Firm/LLP, AOP/BOI Chapter 10 Business Trust, Investment Fund and Securitisation Trust Chapter 11 Minimum Alternate Tax Chapter 12 AMT & Deduction u/s 10AA (SEZ) Chapter 13 Taxation of Trust & Institution Chapter 14 Advance Tax, TDS & TCS Chapter 15 Taxation of VDA Chapter 16 Assessment Procedure Chapter 17 Appeals & Revisions Chapter 18 Dispute Resolution Chapter 19 Miscellaneous Provisions Chapter 20 Penalties & Prosecutions Chapter 21 Black Money Act, 2015 Chapter 22 Deduction U/C VI-A Chapter 23 Clubbing of Income Chapter 24 Set-Off & C/F of Losses Chapter 25 GAAR Chapter 26 Exempt Income Chapter 27 Tax Audit & Ethical Compliance Chapter 28 Tonnage Taxation Chapter 29 Transfer Pricing Chapter 30 Non-Resident & NRI Taxation Chapter 31 Double Taxation Relief (DTAA) Chapter 32 Advance Ruling (BOAR) Chapter 33 Equalisation Levy Chapter 34 Application & Interpretation of Tax Treaties Chapter 35 Model Tax Conventions (MTC) Chapter 36 Base Erosion & Profit Shifting (BEPS) Chapter 37 Foreign Tax Credit & Foreign Currency Income Chapter 38 Questions Based on selected case laws COMPACT  A Handwritten Book for CA Final Direct Tax with case laws Contents Chapter 1 Basics, Tax Rates AY 24-25 & Alternate Taxation Regime Chapter 2 Income from Capital Gains Chapter 3 Income from Other Sources Chapter 4 Taxation of Dividend & Deemed Dividend Chapter 5 Taxation in Case of Liquidation & Buy Back Chapter 6 Taxation in Case of Amalgamation and Demerger Chapter 7 Profits & Gains of Business or Profession & Chapter 8 Income Computation &Disclosure Scheme Chapter 9 Taxation of Political Parties & Electoral Trust Chapter 10 Taxation in Case of Firm/LLP, Chapter 11 Taxation in Case of AOP/BOI Chapter 12 Taxation of  Business Trust, Chapter 13 Taxation of  Investment Fund Chapter 14 Taxation of  Securitisation Trust Chapter 15 Minimum Alternate Tax Chapter 16 AMT Chapter 17 Deduction u/s 10AA (SEZ) Chapter 18 Taxation of Trust & Institution Chapter 19 Advance Tax, TDS & TCS Chapter 20 Taxation of VDA Chapter 21 Assessment Procedure Chapter 22 Appeals & Revisions Chapter 23 Dispute Resolution Committee Chapter 24 Miscellaneous Provisions Chapter 25 Penalties & Prosecutions Chapter 26 Black Money Act, 2015 Chapter 27 Deduction U/C VI-A Chapter 28 Clubbing of Income Chapter 29 Set-Off & C/F of Losses Chapter 30 GAAR Chapter 31 Exempt Income Chapter 32 Tax Audit & Ethical Compliance Chapter 33 Tonnage Taxation Chapter 34 Transfer Pricing Chapter 35 Non-Resident & NRI Taxation Chapter 36 Double Taxation Relief (DTAA) Chapter 37 Advance Ruling (BOAR) Chapter 38 Equalisation Levy Chapter 39 Model Tax Conventions (MTC) Application & Interpretation of Tax Treaties Chapter 40 Application & Interpretation of Tax Treaties Chapter 41 Base Erosion & Profit Shifting (BEPS) Chapter 42 Foreign Tax Credit Rule Chapter 43  Conversion of Foreign Currency Income into Indian Currency Chapter 44 Remaining Case Laws & Concepts