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Students Guide to Accounting Standards (CA/CMA Final ) By DS Rawat

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Author :  D.S. Rawat
Publisher : Taxmann
Edition : 32nd For May 2018 Exam

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Book Details

Also Incorporating -

As comparison with Ind AS
340 Problems with Solutions
260 Unsolved Problems with Answers

November 2017 examination is over and the paper on the financial reporting was on the expected line particularly the chapter on “Introduction to Ind ASs”. The question pertaining to Ind ASs was as per the announcement and no such deviation as compared to May 2017 paper. The question paper of Nov. 2017 on Financial Reporting has been incorporated with suggested answers in this edition. I have made number of other changes in this edition on the basis of suggestions received from the readers and as per latest trend of CA examination. More examples and Questions have been added in this edition particularly in financial instrument’s Chapter to clarify the concept. I may also mention that while considerable care has been taken to ensure that contents are accurate, a few errors are inherent in work of this kind, therefore, with all humility I seek suggestions and guidance from the readers


Accounting Standards D S Rawat

Chapter 1 – Introduction

Chapter 2 – Disclosure of Accounting Policies (AS· I)

Chapter 3 – Valuation of Inventories (AS·2) (Revised)

Chapter 4 – Cash Flow Statement (AS·3)

Chapter 5 – Contingencies and Events Occurring after the Balance Sheet Date (AS·4) (Revised)

Chapter 6 – Net Profit or Loss for the Period, Prior Period Items and Change in Accounting Policies (AS·S)

Chapter 7 – Construction Contracts (AS· 7)

Chapter 8 – Revenue Recognition (AS·9)

Chapter 9 – Property, Plant and Equipment (AS· 10) (Revised)

Chapter 10 – Effects of Changes in Foreign Exchange Rates (AS·11)

Chapter 11 – Accounting for Government Grants (AS-12)

Chapter 12 – Accounting for Investments (AS-13) (Revised)

Chapter 13 – Accounting for Amalgamation (AS-14) (Revised)

Chapter 14 – Employee Benefits (AS-15)

Chapter 15 – Borrowing Costs (AS-16)

Chapter 16 – Segment Reporting (AS-17)

Chapter 17 – Related Party Disclosure (AS-18)

Chapter 18 – Accounting for Leases (AS-19)

Chapter 19 – Earnings Per’ Share (AS-20)

Chapter 20 – Consolidated Financial Statements (AS-21)

Chapter 21 – Accounting for Taxes on Income (AS-22)

Chapter 22 – Accounting for Investments in Associates in Consolidated Financial Statements (AS-23)

Chapter 23 – Discontinuing Operations (AS-24)

Chapter 24 – Interim Financial Reporting (IPR) (AS-25)

Chapter 25 – Intangible Assets (AS-26)

Chapter 26 – Financial Reporting of Interest in Joint Venture (AS-27)

Chapter 27 – Impairment of Assets (AS-28)

Chapter 28 – Provisions, Contingent Liabilities and Contingent Assets (AS-29) (Revised)

Chapter 29 – Accounting and Reporting of Financial Instruments (Based on Ind AS-32, Ind AS·107 & Ind AS·109)

Chapter 30 – Introduction of Indian Accounting Standards (Ind AS); Comparative study of AS vis-a-vis Ind AS; Carve-Outs/ Carve-Ins from International Financial Reporting Standards (IFRS)