CA Inter Students Guide to Accounting Standards (Including Introduction of Ind AS) by Dr. D.S. Rawat [Concise Study Material]

CA Inter Students Guide to Accounting Standards (Including Introduction of Ind AS) by Dr. D.S. Rawat [Concise Study Material]

695.00

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 5th 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)
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