Students Guide to Accounting Standards - CA Final (old syllabus)/Intermediate (New Syllabus)

The Present Publication, authored by Dr. D.S. Rawat, is the 36th Edition, with the following noteworthy features:

·       Text of Accounting Standards explained in easy language

·       Problems and their solution at the end of every Accounting Standard & at the end of each Chapter of AS categorized as advanced problems

·       Comparison of Indian GAAP, US GAAP & IAS

·       This book is comprehensively restructured keeping in mind Accounting Standards as notified by Companies (Accounting Standard) Rules, 2006

·       Follows Six Sigma approach to achieve the benchmark 'zero-error'

·       Coverage:

o   AS-1 on Disclosure of Accounting Policies

o   AS-4 (Revised) on Contingencies and Events Occurring after the Balance Sheet Date

o   AS-5 on Net Profit/Loss for the Period, Prior Period Items and Change in Accounting Policies

o   AS-13 on Accounting for Investments

o   AS-14 on Accounting for Amalgamation

o   AS-20 on Earnings Per Share

o   AS-21 on Consolidated Financial Statements

o   AS-22 on Accounting for Taxes on Income

o   AS-23 on Accounting for Investments in Associates in Consolidated Financial Statements

o   AS-24 on Discontinuing Operations

o   AS-25 on Interim Financial Reporting

o   AS-26 on Intangible Assets

o   AS-27 on Financial Reporting of Interest in Joint Ventures

o   AS-28 on Impairment of Assets

o   AS-29 (Revised) on Provisions, Contingent Liabilities and Contingent Assets

o   Accounting and Reporting of Financial Instruments (Based on Ind AS-32, Ind AS-107 & Ind AS-109)