Taxmann Cracker Students' Guide to Accounting Standards (Adv. Accounts) | Study Material

Accountancy 2024 PDF

Pages 614

Language English

File Size 128MB

Quality Good

Author CA Nozer Shroff, Dr. D.S. Rawat

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Book Details

Authors CA Nozer Shroff, Dr. D.S. Rawat

Categories Accountancy, Business Studies, C.A, Taxmann's

Year 2024

Pages 614

Language English

Publisher Taxmann

Description

It presents accounting standards in simple language and includes past exam questions and solutions. It addresses student difficulties, incorporates feedback, and covers all Accounting Standards (AS), ensuring comprehensive exam preparation. CA Inter | New Syllabus | Sept. 2024/Jan. 2025 Exam

Taxmann Cracker Students' Guide to Accounting Standards (Adv. Accounts) Book Contents

A Introduction to Accounting Standard (ASs) and Indian Accounting Standard (Ind ASs) p. 15

B Framework for the Preparation and Presentation of Financial Statements p. 50

C Disclosure of Accounting Policies (AS-1) p. 64

D Valuation of Inventories (AS-2) p. 76

E Cash Flow Statement (AS-3) p. 95

F Contingencies and events occurring after the Balance Sheet date (AS-4) p. 113

G NET PROFIT OR LOSS FOR THE PERIOD, PRIOR PERIOD ITEMS AND CHANGE IN ACCOUNTING (AS-5) p. 124

H CONSTRUCTION CONTRACTS (AS-7) p. 138

I REVENUE RECOGNITION (AS-9) p. 156

J PROPERTY, PLANT AND EQUIPMENT (AS-10) p. 173

K THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES (AS-11) p. 209

L ACCOUNTING FOR GOVERNMENT GRANTS (AS-12) p. 244

M ACCOUNTING FOR INVESTMENTS (AS-13) p. 260

N ACCOUNTING FOR AMALGAMATION (AS-14) p. 275

O EMPLOYEE BENEFITS{AS-15) p. 287

P BORROWING COSTS (AS-16) p. 331

Q SEGMENT REPORTING (AS-17) p. 349

R RELATED PARTY DISCLOSURE (AS-18) p. 371

S ACCOUNTING FOR LEASES {AS-19) p. 387

T EARNINGS PER SHARE (AS-20) p. 407

U CONSOLIDATED FINANCIAL STATEMENTS (AS-21) p. 426

V ACCOUNTING FOR TAXES ON INCOME {AS-22) p. 448

W ACCOUNTING FOR INVESTMENTS IN ASSOCIATES IN CONSOLIDATED FINANCIAL STATEMENTS (AS-23) p. 471

X DISCONTINUING OPERATIONS {AS-24) p. 492

Y INTERIM FINANCIAL REPORTING (IFR) (AS-25) p. 505

Z INTANGIBLE ASSETS {AS-26) p. 521

[ FINANCIAL REPORTING OF INTEREST IN JOINT VENTURE {AS-27) p. 548

\ IMPAIRMENT OF ASSETS (AS-28) p. 558

] PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (AS-29) p. 589

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This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the new syllabus per ICAI. It applies to Group 1/Paper 1 – Advanced Accounting.

This book presents the accounting standards in simple language and equips the reader to apply the accounting standards.

The Present Publication is the 11th Edition & updated till 31st October 2023 for the CA-Inter | New Syllabus | May 2024 Exam. This book is authored by Dr D.S. Rawat & CA Nozer Shroff, with the following noteworthy features:

• Strictly as per the New Syllabus of the ICAI
• [Coverage of this Book] includes:
  All Accounting Standards (AS)
• [Problems & Solutions] Questions on Accounting Standards of past examinations have been incorporated into the respective AS.
• [Past Exam Questions & Answers] are included in this book
• [Student-Oriented Book] The authors have developed this book keeping in mind the following factors:
  o Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations
  o Shaped by the author’s experience of teaching the subject matter at different levels
  o Reactions and responses of students have also been incorporated at different places in the book