Taxmann CA Inter Students & Guide to Accounting Standards (Adv. Accounts) Study Material By D.S. Rawat, Nozer Shroff Applicable for Jan / May 2025 Exam

Taxmann CA Inter Students Guide Accounting Standards Jan 25

Taxmann CA Inter Students Guide Accounting Standards Jan 25

Description

This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the new syllabus per ICAI. It applies to Group I | Paper 1 – Advanced Accounting.

This book presents the accounting standards in simple language and equips the reader to apply the accounting standards.

The Present Publication is the 12^th Edition & updated till 30^th April 2024 for the CA-Inter | New Syllabus | Sept. 2024/Jan. 2025 Exam. This book is authored by Dr D.S. Rawat & CA. Nozer Shroff, with the following noteworthy features:

• Strictly as per the New Syllabus of the ICAI
• [Coverage of this Book] includes:
• All Accounting Standards (AS)
• [Problems & Solutions] Questions on Accounting Standards of past examinations have been incorporated into the respective AS.
• [Past Exam Questions & Answers] are included in this book
• [Student-Oriented Book] The authors have developed this book keeping in mind the following factors:
• Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations
• Shaped by the author’s experience of teaching the subject matter at different levels
• Reactions and responses of students have also been incorporated at different places in the book

The detailed contents of this book are as follows:

• Introduction to Accounting Standards and Indian Accounting Standards
• Framework for the Preparation and Presentation of Financial Statements
• AS-1 | Disclosure of Accounting Policies
• AS-2 | Valuation of Inventories
• AS-3 | Cash Flow Statement
• AS-4 | Contingencies and Events occurring after the Balance Sheet date
• AS-5 | Net Profit or loss for the period, prior period items and change in accounting policies
• AS-7 | Construction Contracts
• AS-9 | Revenue Recognition
• AS-10 | Property, Plant and Equipment
• AS-11 | The Effects of Changes in Foreign Exchange Rates
• AS-12 | Accounting for Government Grants
• AS-13 | Accounting for Investments
• AS-14 | Accounting for Amalgamation
• AS-15 | Employee Benefits
• AS-16 | Borrowing Costs
• AS-17 | Segment Reporting
• AS-18 | Related Party Disclosure
• AS-19 | Accounting for Leases
• AS-20 | Earnings Per Share
• AS-21 | Consolidated Financial Statements
• AS-22 | Accounting for Taxes on Income
• AS-23 | Accounting Investments in Associates in Consolidated Financial Statements
• AS-24 | Discontinuing Operations
• AS-25 | Interim Financial Reporting (IFR)
• AS-26 | Intangible Assets
• AS-27 | Financial Reporting of Interest in Joint Venture
• AS-28 | Impairment of Assets
• AS-29 | Provisions, Contingent Liabilities and Contingent Assets

About the Author

Dr. D.s. Rawat is a Chartered Accountant, teaching/guiding the c.A. students (PE-II/Final) since last 30 years. He has been awarded Ph.D. in IFRS. He is a visiting faculty to ICAI for the courses on Accounting Standards and IFRS and associated with the ICAI in convergence of Indian Accounting Standards with International Financial Reporting Standards (IFRS). He has more than 30 years of practical experience in the field of accounts/audit of various organizations/companies. He is also the author of book ‘Students’ Guide to Auditing Standards”