The Ca final Notes includes latest Mock Test Papers, Summary Notes, Hand Written Notes etc Pingback:CA Final Audit Notes | CA Blog India, Pingback:CA Final Summary Notes (November 2019) | CA Blog India, Pingback:Important Links for CA Final Students | CA Blog India, Pingback:CA Final Law Amendments - CABlogIndia.com, Pingback:GST and Customs Charts by CA. Your email address will not be published. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example GST). The stand-alone selling price is the price at which an entity would sell a promised good or service separately to a customer. Students taking CA Final exams will find the CA Final notes very useful. So do read CA Final Financial Reporting Amendments Notes Nov 18 till the end. Home CA Final CA Final Paper 1 - FR - All notes at one place For the first time , CA Institute shall conduct both May 2020 as well as Nov 2020 term of examinations in the month of November 2020. 30 March 2019 on Companies (Ind AS) First Amendment Rules, 2019, applicable from 1 April, 2019, replaces the existing standard Ind AS 17, Leases, and interpretation/ guidance contained in its appendices. Read Summary of all Indian Accounting Standards(Ind AS). This is the first paper of CA Final Financial Reporting considered to be the most scoring subject of Group First of CA Final. Updated on 16 June 2020, The author can also be reached at vcpote@rediffmail.com, Category Ind AS 115 focuses on “control approach” for revenue recognition as against the “risk and rewards” approach under Ind AS 18. Unit 1: Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors; Unit 2: Ind AS 10: Events after the Reporting Period; Unit 3: Ind AS 113: Fair Value Measurement Keval Mota - CABlogIndia.com, (PDF) e-Capsule Compiler for Quick Revision - CABlogIndia.com, Chapter 2: Ind AS on Presentation of Items in the Financial Statements, Chapter 4: Ind AS on Measurement based on Accounting Policies, Chapter 5: Other Indian Accounting Standards, Chapter 7: Ind AS on Assets of the Financial Statements, Chapter 9: Ind AS on Liabilities of the Financial Statements, Chapter 10: Ind AS on Items impacting the Financial Statements, Chapter 11: Ind AS on Disclosures in the Financial Statements, Chapter 12: Accounting and Reporting of Financial Instruments, Chapter 14: Consolidated Financial Statements. India's most popular, trusted & resourceful portal for CA Members and Students for Notes, News, Jobs, Tips, GST, MCA, Tax, Legal updates. CA Final Ind AS Summary by Praveen Sharma Sir for Nov 2020 Exams Download CA Final Ind AS Handwritten Summary by Praveen Sharma Sir Applicable for November 2020 Exams and Onward. This core principle is described in a five-step model framework: Step 1: Identify the contract with the customer. The objective when allocating the transaction price is for an entity to allocate the transaction price to each performance obligation (or distinct goods or service) in an amount that depicts the amount of consideration to which the entity expects to be entitled in exchange for transferring the promised goods or services to the customer. Performance obligation is satisfied over time or at a point in time. BUY CA FINAL VIDEO LECTURES,BEST VIDEO LECTURES FOR CA FINAL, CA FINAL IND AS, CPT ONLINE COACHING CLASSES, CA FINAL … Ind AS 101 is to be applied by the entity in preparation of its first Ind AS financial statements and each interim report, if any, that it presents in accordance with Ind AS 34, Interim Financial Reporting for part of the period covered by its first Ind AS financial statements. CA Final Important Notes, Videos, Amendments and latest updates by ICAI for all subjects for Free at one place only on Zeroinfy.in Amendments, Revision Test Papers, Mock Test Papers, Past Year Question Papers, Suggested Answers, Free Notes by Top Faculties all … Identify the separate performance obligations. CA Final Financial Reporting (FR) Notes for Jan/Feb 2021 Exams FR Notes by Various Faculties. If you are preparing for your CA Final Examination then this Insolvency and Bankruptcy Code ICAI Notes are really going to be very helpful for you all. For the purpose of determining transaction price, an entity shall assume that the goods or services will be transferred to the customer as promised in accordance with the existing contract and that the contract will not be cancelled, renewed or modified. CA Passion 6:57 pm. FR Modules and Charts by CA Jai Chawla Sir, Ind-AS Summary Notes by Parveen Sharma Sir, Chapter 1: Framework for Preparation and Presentation of Financial Statements, Unit 1: Ind AS 1: Presentation of Financial Statements, Unit 2: Ind AS 34: Interim Financial Reporting, Unit 3: Ind AS 7: Statement of Cash Flows, Chapter 3: Ind AS 115: Revenue from Contracts with Customers, Unit 1: Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors, Unit 2: Ind AS 10: Events after the Reporting Period, Unit 3: Ind AS 113: Fair Value Measurement, Unit 1: Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance, Chapter 6: Ind AS 101: First-time Adoption of Ind AS, Annexure: Division II of Schedule III to The Companies Act, 2013, Unit 2: Ind AS 16: Property, Plant and Equipment, Unit 8: Ind AS 105: Non-Current Assets held for Sale and Discontinued Operations, Unit 2: Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets, Unit 2: Ind AS 21: The Effects of changes in Foreign Exchange Rates, Unit 1: Ind AS 24: Related Party Disclosures, Unit 1: Financial Instruments: Scope and Definitions, Unit 2: Financial Instruments: Equity and Financial Liabilities, Unit 3: Classification and Measurement of Financial Assets and Financial Liabilities, Unit 4: Recognition and Derecognition of Financial Instruments, Unit 5: Derivatives and Embedded Derivatives, Chapter 13: Business Combination and Corporate Restructuring, Unit 1: Introduction to Consolidated Financial Statements, Unit 4: Consolidated Financial Statements, Unit 5: Consolidated Financial Statements: Accounting of Subsidiaries, Unit 7: Investment in Associates & Joint Ventures, Chapter 15: Analysis of Financial Statements, Chapter 17: Corporate Social Responsibility, Download CA Foundation Question Papers (Past 5 Attempts), CA Inter Compiled Study Material (2021 Exams), Download CA Inter Question Papers (Past 5 Attempts), CA Final Summary Notes (November 2019) | CA Blog India, Important Links for CA Final Students | CA Blog India, CA Final Law Amendments - CABlogIndia.com, GST and Customs Charts by CA. 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