Taxmann’s Students’ Guide to Accounting Standards – Including Introduction of Ind AS | CA-Intermediate – New Syllabus | Updated till 31-10-2020 | 5th Edition


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(as of Jun 15,2021 20:12:11 UTC – Details)


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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