CA Inter Accounting Standards Guide For By D S Rawat and Nozer Shroff in PaperBack Mode. This Book is beneficial for Sep 24 / Jan 25 attempts.

This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the new syllabus per ICAI. It applies to Group I | Paper 1 – Advanced Accounting.

This book presents the accounting standards in simple language and equips the reader to apply the accounting standards.

The Present Publication is the 12^th Edition & updated till 30^th April 2024 for the CA-Inter | New Syllabus | Sept. 2024/Jan. 2025 Exam. This book is authored by Dr D.S. Rawat & CA. Nozer Shroff, with the following noteworthy features:

• Strictly as per the New Syllabus of the ICAI
• [Coverage of this Book] includes:
• All Accounting Standards (AS)
• [Problems & Solutions] Questions on Accounting Standards of past examinations have been incorporated into the respective AS.
• [Past Exam Questions & Answers] are included in this book
• [Student-Oriented Book] The authors have developed this book keeping in mind the following factors:
• Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations
• Shaped by the author's experience of teaching the subject matter at different levels
• Reactions and responses of students have also been incorporated at different places in the book

Detailed contents of this book are as follows:

• Group I – Paper 1 (Accounting)
• AS-1 | Disclosure of Accounting Policies
• AS-2 | Valuation of Inventories
• AS-3 | Cash Flow Statement
• AS-10 | Property, Plant and Equipment
• AS-11 | The Effects of Changes in Foreign Exchange Rates
• AS-12 | Accounting for Government Grants
• AS-13 | Accounting for Investments
• AS-16 | Borrowing Costs
• Group II – Paper 5 (Advanced Accounting)
• AS-4 | Contingencies and Events occurring after the Balance Sheet date
• AS-5 | Net Profit or loss for the period, prior period items and change in accounting policies
• AS-7 | Construction Contracts
• AS-9 | Revenue Recognition
• AS-14 | Accounting for Amalgamation
• AS-17 | Segment Reporting
• AS-18 | Related Party Disclosure
• AS-19 | Accounting for Leases
• AS-20 | Earnings Per Share
• AS-22 | Accounting for Taxes on Income
• AS-24 | Discontinuing Operations
• AS-26 | Intangible Assets
• AS-29 | Provisions, Contingent Liabilities and Contingent Assets

Dr D.S. Rawat was a Chartered Accountant who taught/guided the CA students (PE-II/Final) for 35+ years. He was awarded a PhD in IFRS. He was a visiting faculty to ICAI for the courses on Accounting Standards and IFRS and associated with the ICAI in the convergence of Indian Accounting Standards (Ind AS) with International Financial Reporting Standards (IFRS).

CA Nozer Shroff is an All India Rank holder in Chartered Accountancy examinations and cleared all his professional examinations in the first attempt. He has been teaching CA Students at the Intermediate and Final level for 10+ years in Surat at CA Ravi Chhawchharia's Credent Professional Studies. His core teaching areas are Accounting Standards, Accountancy, GST, Corporate Laws, Economic Laws and Direct Taxes. He has also authored a book on Corporate Laws for CA Final.