MCQs - Advanced Accounting (CAI, G.I, P.I, 2023 Syllabus)

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Description
. Full Coverage of CA Inter 2023 Syllabus
. Chapter-wise MCQs with Answers
. Questions Defined as per Difficulty Level
. Free App for Mocktest
. Detailed Explanation of Each Question
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Table of Contents
1. Introduction to Accounting Standards
2. Framework for Preparation and Presentation of Financial Statements
3. Applicability of Accounting Standards
4. Presentation & Disclosures Based Accounting Standards
4.1. Accounting Standard 1 Disclosure of Accounting Policies
4.2. Accounting Standard 3 Cash Flow Statement
4.3. Accounting Standard 17 Segment Reporting
4.4. Accounting Standard 18 Related Party Disclosures
4.5. Accounting Standard 20 Earnings Per Share
4.6. Accounting Standard 24 Discontinuing Operations
4.7. Accounting Standard 25 Interim Financial Reporting
5. Assets Based Accounting Standards
5.1. Accounting Standard 2 Valuation of Inventory
5.2. Accounting Standard 10 Property, Plant and Equipment
5.3. Accounting Standard 13 Accounting for Investments
5.4. Accounting Standard 16 Borrowing Costs
5.5. Accounting Standard 19 Leases
5.6. Accounting Standard 26 Intangible Assets
5.7. Accounting Standard 28 Impairment of Assets
6. Liabilities Based Accounting Standards
6.1. Accounting Standard 15 Employee Benefits
6.2. AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets
7. Accounting Standards Based on Items Impacting Financial Statement
7.1. Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date
7.2. Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting
7.3. Accounting Standard 11 The Effects of
7.4. Accounting Standard 22 Accounting for Taxes on Income
8. Revenue Based Accounting Standards
8.1. Accounting Standard 7 Construction Contracts
8.2. Accounting Standard 9 Revenue Recognition
9. Other Accounting Standards
9.1. Accounting Standard 12 Accounting for Government Grants
9.2. Accounting Standard 14 Accounting for Amalgamations
10. Accounting Standards for Consolidated Financial Statement
10.1. Accounting Standard 21 Consolidated Financial Statements
10.2. Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statements
10.3. Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
11. Financial Statements of Companies
11.1. Preparation of Financial Statements
11.2. Cash Flow Statement
12. Buyback of Securities
13. Amalgamation of Companies
14. Accounting for Reconstruction of Companies
15. Accounting for Branches including Foreign Branches
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Author Details
Prof. Arun Kumar : Departments of Commerce and Business Administration University of Allahabad
CA Nishant Kumar