M.P.Vijaykumar is the best book available in the market for CA Final. The explanation of D.S.Rawat is not at all comparable to M.P.Vijaykumar.
M.P.Vijaykumar was the faculty member of ASRB (Accounting Standards Research Board) of ICAI. He has given excellent presentation of case studies which Rawat's book lacks. Some concepts in Rawat is difficult to understand without coaching but M.P.Vijaykumar's explanation is very practical, logical and self-explanatory.