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Students Referencer on Accounting Standards - For CA Final Old and New Syllabus

Students Referencer on Accounting Standards - For CA Final Old and New Syllabus

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Highlights of this Book
*    Full Syllabus in Q & A format.
*    Upto Latest Exam and RTP Covered - from Accounting, Auditing, SFM & Law
*    Companies (AS) Rules & 180 EAC Opinions Included.
*    Around 1450 Concept Qns. & Illustrations Covered.
*    Fast Track Referencer for Quick Revision of Topics.
*    Effective Leaning Tool for Accounting Standards at Professional Level
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Description
Accounting Standards (AS) constitute a vital key in understanding the Financial Statements of Entities. A proper understanding of generally accepted Accounting Principles will ensure better appreciation of the Information presented in the Financial Statements.
Applicability of Accounting Standards is to be considered at three levels —
•    Non Corporate Entities
•    Companies covered by Companies (Accounting Standards) Rules, 2006, and
•    Companies covered by Companies (Indian Accounting Standards) Rules, 2015.
With the applicability of Schedule III the supremacy of Accounting Standards (AS) is evident. Hence, at the Professional Examination level, the student is required to have a good grasp over the various concepts and principles enshrined in the Accounting Standards. Also, Comparison between Ind AS and Existing Notified AS has been included for quick learning. This New Edition of "Students' Referencer on Accounting Standards" comes to your hands with the following highlights —
•    Q & A Format: All principles/ procedures/ techniques/ concepts and ideas have been arranged neatly
      in an easy-to-read Q&A format, so that the student can correlate the Questions with the Answers,    
      more easily in the examinations.
•    Full Coverage: Questions on AS from Accounting, Auditing, Law and Financial Management papers have
      been covered fully till date. All RTP Q&A have also been classified and presented appropriately in the
      respective Chapters.
•    Presentation: Accounting Concepts and Principles have been presented and explained with the
      help of charts and diagrams for better understanding and easy memory of the concepts.
•    Illustrations: Every concept, principle and its application in a Standard has been explained with
     adequate Practical Questions and Illustrations to gain unqualified concept clarity.
•    EAC Opinions: Relevant EAC Opinions have been included in various Accounting Standards.
•    Fast Track Referencer: A Fast Track Referencer has been added to facilitate quick revision of the
      Accounting Standards, and commit important principles and concepts to memory.
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Contents
Fast Track Referencer
1      Accounting Standards - Introduction & Applicability
2 AS - 01 Disclosure of Accounting Policies
5 AS - 02 Valuation of Inventories
4 AS - 03 Cash Flow Statements
5 AS - 04 Contingencies and Events occurring after the Balance Sheet Date
6 AS - 05 Net Profit or Loss for the Period, Prior Period Items, Changes in Accounting Policies
7 AS - 07 Construction Contracts
8 AS - 09 Revenue Recognition
9 AS -10 Property Plant and Equipment
10 AS -11 The Effects of Changes in Foreign Exchange Rates
11 AS -12 Accounting for Government Grants
12 AS -13 Accounting for Investments
13 AS -14 Accounting for Amalgamations
14 AS -15 Employee Benefits
15    AS -16 Borrowing Costs
16 AS -17 Segment Reporting
17 AS -18 Related Party Disclosures
18 AS-19 Leases
19 AS - 20 Earnings Per Share
20 AS - 21 Consolidated Financial Statements & Accounting for Investments
        in Subsidiaries in Separate Financial Statements
21 AS - 22 Accounting for Taxes on Income
22 AS - 23 Accounting for Investments in Associates
23 AS - 24 Discontinuing Operations
24 AS - 25 Interim Financial Reporting
25 AS - 26 Intangible Assets
26 AS - 27 Financial Reporting of Interests in Joint Ventures
27 AS - 28 Impairment of Assets
28 AS - 29 Provisions, Contingent Liabilities and Contingent Assets
29 Ind AS - 32,107 & 109 Financial Instruments [See Note below]
30 Comparison between Ind AS and Existing Notified AS
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Author Details
G. Sekar
is a Chartered Accountant in practice for the last 30 years.
Founder and Faculty for Direct Taxation in Shree Guru Kripa's Institute of Management, an Institution providing education for all level and all subjects of the Chartered Accountancy Course and has trained many finance professionals.
Member-Central Council of ICAI-2013-16&2016-19
Chairman - Direct Taxes Committee of ICAI - 2014
Recently nominated as Member of Consultative Advisory Group (CAG) of the prestigious International Accounting Education Standards Board (IAESB) - It is worthy to note that he is the First Indian to be part of the CAG.
Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication style.
1. Commerce Graduate, Gold Medalist & Rank Holder from Madurai Kamaraj University.
2. Member of Expert Study Group Committee, CBDT, New Delhi, to study the Direct Tax Code Bill in 2006.
3. Recipient of Special Award from the Income Tax Department in 2011, during their "150 years of Income Tax in India" Celebrations, for his contribution and service to the Income Tax Department.
4. Speaker on Budget, Direct and Indirect Taxation in Doordarshan & other Television Channels & Print Media Programmes
5. Writer of Articles of Professional Interest in Journals like Taxmann, Financial Express, Current Tax Reporter, Business Line, etc.
6. Speaker in Seminar, Workshops and Programmes conducted by ICAI, its Branches, Study Circles, Chambers of Commerce, Income Tax & C & AG Officers Training Institutes, National academy of Direct academy of Direct Taxes (Ministry of Finance), Tamil Nadu State Judicial Academy, etc.
7. Faculty Member of The Institute of Chartered Accountants of India and its Branches, and other Professional and Management Institutions, for CA Intermediate / IPCC and CA Final Level for the subjects Income Tax, Service Tax, VAT, Direct Tax Law, etc.
8. Author of Professional Books - for Finance and Legal Professionals, Corporate Taxpayers. Banks, Officials of Income Tax Department, etc.
(a) Handbook on Direct Taxes - (Recommended for IRS Trainees at NADT)
(b) Professional Manual on Accounting Standards
(c) Practical Guide on TDS and TCS - (Approved Book for ITOs)
(d) Professional Guide to Tax Audit
(e) Personal Income Tax-A Simplified Approach
(f) Professional Guide to CARD 2016
(g) A Professional Guide to Income Computation & Disclosure Standards (ICDS)
(h) Handbook for The Insolvency and Bankruptcy Code, 2016
(i) Author of Special Series GST Books for Professionals - GST Manual, GST Self Learning, GST Ready Reckoner
9. Author of Books for CA Students - Authored about 27 Books covering the entire curriculum of CA Course. Shree Guru Kripa's Institute of Management is the First and Only Educational Institution in India to accomplish this feat.
B. Saravana Prasath is a graduate in Commerce and a Fellow Member of the Institute of Chartered Accountants of India. He secured Fourth Rank in the
Madras University in his Graduation Examinations. He did his Chartered Accountancy Articleship training under the tutorship of Shri G. Sekar FCA. He secured the First Rank in the Chartered Accountancy Final Examinations, securing 76% in the aggregate. He also secured the Third Rank in the Intermediate Examinations and Tenth Rank in the Foundation Examinations.His academic performance includes 99% in CA Final Accounting Paper and 96% in CA Intermediate Auditing Paper.
1. Practicing Chartered Accountant for the past 16 years.
2. Areas of specialization include Accounting Standards, Accounting Systems, Cost Accounting, Management Decision Making, Direct and Indirect Taxation, Government Accounting and Systems audit. 3. Faculty Member on Cost Accounting and Financial Management for CA IPC/Inter and Advanced Management Accounting for CA Final at the SIRC of ICAI and its Branches.
4. Visiting Faculty on various subjects at the Regional Training Institute of the C&AG, and Income Tax Department, Chennai, shree Guru Kripa's Institute of Management, and Professional Training Institutions.
5. Co-Author of Books for CA Students - Authores about 25 books covering the entire curriculum of CA Course, Shree Guru Kripa's Institute of Management is the first and Only Educational Institution in India to accomplish this feat.
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