Students' Guide To Accounting Standards (Including Introduction Of Ind As) Is A Comprehensive, Exam Intelligence Driven Self Learning Manual For Ca Intermediate Group I Paper 1 (Accounting).
The Book Is Designed To Translate The Technical Language Of Accounting Standards Into A Structured, Exam Ready Understanding, Enabling Students To Master Not Only What The Standards Say, But How They Are Examined And Applied In Practice.
This Edition Is Fully Aligned With The Ca Intermediate Syllabus On Accounting Standards, Applicable For The May & September 2026 And January 2027 Examinations.
It Presents The Entire Spectrum Of Accounting Standards (As1 To As29), Along With A Dedicated Foundational Introduction To Ind As, Within A Single, Coherent Learning Framework.The Present Publication Is The 15Th Edition, Authored By Dr D.S.
Rawat & Ca.
Nozer Shroff, With The Following Noteworthy Features: [Complete Icai Syllabus Coverage] Covers All Accounting Standards Prescribed For Ca Intermediate (As1 To As29) In A Single Volume [Self Learning Architecture] Each Chapter Is Written To Enable Independent Study, Progressing From Concepts Explanation Application [Conceptual & Numerical Balance] Blends Theory With Extensive Numerical Illustrations Reflecting Icai Exam Expectations [Exam Oriented Presentation] Emphasis On, Disclosure, Adjustments, And Presentation Areas Where Marks Are Actually Tested [Dedicated Introduction To Ind As] Explains The Philosophy, Framework, And Objectives Of Ind As, Helping Students Understand Convergence With Ifrs [Authoritative Pedagogy] Authored By Experienced Icai Faculty Deeply Involved In Accounting Standards, Ifrs, And Student Training [Updated & Current] Reflects All Applicable Accounting Standards And Interpretational Guidance Relevant To The Exam Cyclethe Book Contains 29 Structured Chapters, Beginning With Conceptual Grounding And Progressing To Advanced Application: Foundational Chapterso Introduction To Accounting Standards (Ass) And Ind Ass Objective Of Standard Setting Role Of Icai And Accounting Standards Board Mandatory Compliance Framework Conceptual Transition Towards Ind Aso Framework For The Preparation And Presentation Of Financial Statements Accounting Standards Detailed Coverage (As1 To As29) Each Accounting Standard Is Covered As An Independent Chapter, Including:O As1 Disclosure Of Accounting Policieso As2 Valuation Of Inventorieso As3 Cash Flow Statementso As4 Contingencies & Events After The Balance Sheet Dateo As5 Net Profit/Loss, Prior Period Items & Changes In Accounting Policieso As7 Construction Contractso As9 Revenue Recognitiono As10 Property, Plant & Equipmento As11 Effects Of Changes In Foreign Exchange Rateso As12 Government Grantso As13 Investmentso As14 Amalgamationso As15 Employee Benefitso As16 Borrowing Costso As17 Segment Reportingo As18 Related Party Disclosureso As19 Leaseso As20 Earnings Per Shareo As21 To As23 Consolidation & Investments In Associateso As24 Discontinuing Operationso As25 Interim Financial Reportingo As26 Intangible Assetso As27 Joint Ventureso As28 Impairment Of Assetso As29 Provisions, Contingent Liabilities & Contingent Assets Each Chapter Integrates Conceptual Explanation, Practical Illustrations, And Exam Focused Problem Solvingthe Structure Of The Book Is As Follows: Chapter Wise, Standard Wise Layout Each As Is Treated As A Self Contained Learning Unit Logical Flow Objective Scope Definitions Recognition Measurement Disclosure Illustrations Illustration Driven Learning Numerical Problems Are Solved Step By Step, Training Students In Icai Compliant Presentation Progressive Difficulty Starts With Basic Concepts And Advances To Complex Exam Level Applications Syllabus Mapped Coverage Content Mirrors The Icai Syllabus Order, Aiding Systematic Revision
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