Students' Guide to Accounting Standards (CA Inter, G.1, P.1, for Sep. 2024/ Jan. 2025 Exams)

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Description
Including Introduction of Ind AS
* Self Learning Study Material
* Including introduction of Ind AS
* As per New Scheme of ICAI
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Contents
Chapter 1. Introduction to Accounting Standards (ASs) and Indian Accounting Standards
                       (IND ASs)
Chapter 2. Framework for the Preparation and Presentation of Financial Statements
Chapter 3. Disclosure of Accounting Policies (AS-1)
Chapter 4. Valuation of Inventories (AS-2)
Chapter 5. Cash Flow Statement (AS-3)
Chapter 6. Contingencies and events occurring after the Balance Sheet date (AS-4)
Chapter 7. Net profit or loss for the period, prior period items and change in accounting
                       policies (AS-5)
Chapter 8. Construction Contracts (AS- 7)
Chapter 9. Revenue Recognition (AS- 9)
Chapter 10. Property, Plant and Equipment (AS- 10)
Chapter 11. The effects of Changes in Foreign Exchange Rates (AS-11)
Chapter 12. Accounting for Government Grants (AS-12)
Chapter 13. Accounting for Investments (AS-13)
Chapter 14. Accounting for Amalgamation (AS-14)
Chapter 15. Employee Benefits (AS-15)
Chapter 16. Borrowing Costs (AS-16)
Chapter 17. Segment Reporting (AS-17)
Chapter 18. Related Party Disclosure (AS-18)
Chapter 19. Accounting for Leases (AS-19)
Chapter 20. Earnings Per Share (AS-20)
Chapter 21. Consolidated Financial Statements (AS-21)
Chapter 22. Accounting for Taxes on Income (AS-22)
Chapter 23. Accounting for Investments in Associates in Consolidated Financial Statements (AS-23)
Chapter 24. Discontinuing Operations (AS-24)
Chapter 25. Interim Financial Reporting (IFR) (AS-25)
Chapter 26. Intangible Assets (AS-26)
Chapter 27. Financial Reporting of Interest in Joint Venture (AS-27)
Chapter 28. Impairment of Assets (AS-28)
Chapter 29. Provisions, Contingent Liabilities and Contingent Assets (AS-29)
Solved Paper : May 2024 (Suggested Answers)
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Author Details
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" published by the Taxmann. He has been an active participant and speaker in various Seminars and Conferences on Accounting and Finance.
CA Nozer Shroff is an All India Rank holder in Chartered Accountancy examinations and cleared all his professional examinations in first attempt. He has been teaching CA Students at Intermediate and Final level for the last 10 years in Surat at CA Ravi Chhawchharia's Credent Professional Studies. His core areas of teaching are Accounting Standards, Accountancy, GST, Corporate Laws, Economic Laws and Direct Taxes. He has also authored a book on the subject of Corporate Laws for CA Final. He has been invited by Surat Branch of WIRC of ICAI as well as other educational institutions of repute as a speaker on various topics for the benefit of student fraternity.