Product Details

• Author : D.S. Rawat
• Edition : 5th Edition 2020
• ISBN No : 9788194924623

• Date of Publication : December 2020
• Weight (Kgs) : 0.475
• No. of papers : 444

Description

The Present Publication authored by Dr. D.S. Rawat, is the 5^th Edition for New Syllabus (Updated till 31-10-2020), with the following noteworthy features:

• This book has been written as per the following:
  • Revised syllabus of Paper 1 and Paper  5 of CA-Intermediate (New Syllabus)
  • Section-wise weightage of chapters, as prescribed by the ICAI, for examination purpose. In other words, 25% weightage is assigned to AS in each of Paper 1 of Accounting and Paper 5 of Advanced Accounting
• Coverage of this book includes:
  • All 21 Accounting Standards (AS)
  • Other chapters relating to AS of new syllabus prescribed by the ICAI
• Questions on Accounting Standards of past examinations have also been incorporated in respective AS.
• Contents of this book are as follows:
• Group I – Paper 1 (Accounting)
  • Introduction to AS and Indian Accounting Standards (IND AS)
  • Framework for the Preparation and Presentation of Financial Statements
  • Disclosure of Accounting Policies (AS-1)
  • Valuation of Inventories (AS-2)
  • Cash Flow Statement (AS-3)
  • Property, Plant and Equipment (AS-10)
  • The effects of Changes in Foreign Exchange Rates (AS-11)
  • Accounting for Government Grants (AS-12)
  • Accounting for Investments (AS-13)
  • Borrowing Costs (AS-16)
• Group II – Paper 5 (Advanced Accounting)
  • Contingencies and events occurring after the Balance Sheet date (AS-4)
  • Net Profit or loss for the period, prior period items and change in accounting policies (AS-5)
  • Construction Contracts (AS-7)
  • Revenue Recognition (AS-9)
  • Accounting for Amalgamation (AS-15)
  • Segment Reporting (AS-17)
  • Related Party Disclosure (AS-18)
  • Accounting for Leases (AS-19)
  • Earnings Per Share (AS-20)
  • Accounting for Taxes on Income (AS-22)
  • Discontinuing Operations (AS-24)
  • Intangible Assets (AS-26)
  • Provisions, Contingent Liabilities and Contingent Assets (AS-29)