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Students' Guide to Accounting Standards (CA Inter) (Including Introduction of Ind AS - As Per New Syllabus)

Students' Guide to Accounting Standards (CA Inter) (Including Introduction of Ind AS - As Per New Syllabus)

  • ₹725.00

In Stock
  • Author(s): D.S. Rawat, Nozer Shroff
  • Brand: Taxmann
  • Edition: 6 Ed 2021
  • ISBN 13 9789391596057
  • Approx. Pages 404 + Contents
  • Format Paperback
  • Approx. Product Size 24 x 16 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

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Description
The objective of Accounting Standards is to standardize the diverse accounting policies and practices with a view to eliminate to the extent possible the non-comparability of Financial Statements and the reliability to the Financial Statements. The Institute of Chartered Accountants of India, recognizing the need of harmonize the diverse accounting policies and practices, constituted an Accounting Standards Board (ASB) on 21st April, 1977. This book is very useful to the students perusing the CA Intermediate course.   
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Contents
About the Author
Preface to Second Edition
Preface to First Edition
CA (Intermediate) Syllabus for Accounting Standards
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) (Revised)
Chapter 5    Cash Flow Statement (AS-3)
Chapter 6    Contingencies and events occurring after the Balance Sheet date (AS-4) (Revised)
Chapter 7    Net profit or loss for the period, prior period items and change in accounting
                       policies (AS-5)
Chapter 8    Property, Plant and Equipment (AS-10) Revised
Chapter 9    The effects of Changes in Foreign Exchange Rates (AS-11)
Chapter 10  Accounting for Government Grants (AS-12)
Chapter 11  Accounting for investments (AS-13) (Revised)
Chapter 12  Borrowing Costs (AS-16)
Chapter 13  Segment Reporting (AS-17)
Chapter 14  Accounting for Taxes on Income (AS-22)
Chapter 15  Construction Contracts (AS-7)
Chapter 16  Revenue Recognition (AS-9)
Chapter 17  Accounting for Amalgamation (AS-14) (Revised)
Chapter 18  Related Party Disclosure (AS-18)
Chapter 19  Accounting for leases (AS-19)
Chapter 20  Earnings Per Share (AS-20)
Chapter 21  Discontinuing Operations (AS-24)
Chapter 22  Intangible Assets (AS-26)
Chapter 23  Provisions, contingent liabilities and Contingent Assets (AS-29) (Revised)
Solved Question Papers
»    CA (Intermediate), May 2018 Group I - Paper 1, Accounting
»    CA (Intermediate), May 2018 Group II - Paper 5, Advanced Accounting
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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.
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