About Product
The Present Publication authored by Dr. D.S. Rawat, is the 5th Edition for New Syllabus (Updated till 31-10-2020), with the following noteworthy features: This book has been written as per the following: o Revised syllabus of Paper 1 and Paper 5 of CA-Intermediate (New Syllabus) o Section-wise weightage of chapters, as prescribed by the ICAI, for examination purpose. In other words, 25% weightage is assigned to AS in each of Paper 1 of Accounting and Paper 5 of Advanced Accounting Coverage of this book includes: o All 21 Accounting Standards (AS) o Other chapters relating to AS of new syllabus prescribed by the ICAI Questions on Accounting Standards of past examinations have also been incorporated in respective AS. Contents of this book are as follows: Group I – Paper 1 (Accounting) o Introduction to AS and Indian Accounting Standards (IND AS) o Framework for the Preparation and Presentation of Financial Statements o Disclosure of Accounting Policies (AS-1) o Valuation of Inventories (AS-2) o Cash Flow Statement (AS-3) o Property, Plant and Equipment (AS-10) o The effects of Changes in Foreign Exchange Rates (AS-11) o Accounting for Government Grants (AS-12) o Accounting for Investments (AS-13) o Borrowing Costs (AS-16) Group II – Paper 5 (Advanced Accounting) o Contingencies and events occurring after the Balance Sheet date (AS-4) o Net Profit or loss for the period, prior period items and change in accounting policies (AS-5) o Construction Contracts (AS-7) o Revenue Recognition (AS-9) o Accounting for Amalgamation (AS-15) o Segment Reporting (AS-17) o Related Party Disclosure (AS-18) o Accounting for Leases (AS-19) o Earnings Per Share (AS-20) o Accounting for Taxes on Income (AS-22) o Discontinuing Operations (AS-24) o Intangible Assets (AS-26) o Provisions, Contingent Liabilities and Contingent Assets (AS-29)
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