CA Final Compiler 4.0 (NT) - CA Final - By CA Ravi Agarwal

Jul 17, 2026

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CA Final Compiler 4.0 (NT) by CA Ravi Agarwal aggregates ICAI financial reporting study materials for May 22 and Nov 22 onward, delivering chapterwise and attemptwise question bifurcation with illustrations, theory and practical questions, plus past papers, MTPs and RTPs. The content includes exam-focused coverage of the Conceptual Framework for Financial Reporting under Indian Accounting Standards (IND AS). It provides worked solutions to scenario-based questions such as derecognition versus faithful representation in trade receivables factoring, applying Ind AS 109 derecognition criteria and evaluating risks and rewards in transaction substance, along with guidance to track later ICAI updates.

LanguageEnglish

CategoryExam

FormatPDF

Pages1312

Reading Time55 h 6 min

AccessFree to download

ONE STOP SOLUTION ~~ ~~ FOR ~~ ~~ALL ICAI RESOURCES MAY 22 & NOV 22 ONWARDS FINANCIAL REPORTING COMPILER MAIN HIGHLIGHTS ✅ Full Coverage ofICAI Study Mat for May 22 ✅ Chapterwise & Attempt Wise Q’s Bifurcation ✅ Includes All Illustrations, Theory & Practical Q’s ✅ All Past Papers, MTPs & RTPs included For latest videos and update Subscribe our Youtube Channel [https: //youtube. com/MissionCAwithCARaviAgarwal](https: //youtube. com/MissionCAwithCARaviAgarwal) CA RAVI AGARWAL [www. caraviagarwal. com](www. caraviagarwal. com) +91-8334866117 INDEX | Chapter 1: Conceptual Framework for Financial Reporting under Indian Accounting Standards (IND AS) | 5 | | --- | --- | | Chapter 2: Ind AS on Presentation of Items in the Financial
Statements
Ind AS 1: Presentation of Financial Statements Ind AS 34: Interim Financial Reporting Ind AS 7: Statement of Cash Flows | 14
52
66 | | Chapter 3: Ind AS 115: Revenue from Contracts with Customers | 95 | | Chapter 4: Ind AS on Measurement based on Accounting Policies
Ind AS 8: Accounting Policies, Changes in Accounting Estimates
and Errors
Ind AS 10: Events after the Reporting Period Ind AS 113: Fair Value Measurement | 184
207
230 | | Chapter 5: Other Indian Accounting Standards Ind AS 20: Accounting for Government Grants & Disclosure of Government Assistance Ind AS 102: Share Based Payment | 242
259 | | Chapter 6: Ind AS 101: First-time Adoption of Ind AS | 302 | | Chapter 7: Ind AS on Assets of the Financial Statements Ind AS 2: Inventories Ind AS 16: Property, Plant and Equipment Ind AS 116: Leases Ind AS 23: Borrowing Costs Ind AS 36: Impairment of Assets Ind AS 38: Intangible Assets Ind AS 40: Investment Property
Ind AS 105: Non-Current Assets held for Sale and Discontinued
Operations | 328
347
388
470
495
549
573
584 | 3 | Chapter 8: Ind AS 41: Agriculture | 604 | | --- | --- | | Chapter 9: Ind AS on Liabilities of the Financial Statements Ind AS 19: Employee Benefits Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets | 619
659 | | Chapter 10: Ind AS on Items impacting the Financial
Statements
Ind AS 12: Income Taxes
Ind AS 21: The Effects of changes in Foreign Exchange Rates | 676
700 | | Chapter 11: Ind AS on Disclosures in the Financial Statements Ind AS 24: Related Party Disclosures Ind AS 33: Earnings Per Share Ind AS 108: Operating Segments | 724
738
771 | | Chapter 12: Accounting and Reporting of Financial
Instruments | 793 | | Chapter 13: Business Combination and Corporate Restructuring | 932 | | Chapter 14: Consolidated Financial Statements | 1035 | | Chapter 15: Analysis of Financial Statements | 1241 | | Chapter 16: Integrated Reporting | 1294 | | Chapter 17: Corporate Social Responsibility | 1298 | 4 CA FINAL FR COMPILER 4.0 DISCLAIMER This work of compilation done by CA Ravi Agarwal and Team is solely for fulﬁlling the motive of beneﬁtting the students. ALL THE QUEST

Jul 17, 2026

Upload by Levi