Description
Taxmann Publications Accounting Standards Made Easy 16th Edition by Ravi Kanth Miriyala and Sunitanjani Miriyala
This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the entire revised syllabus as per ICAI under the New Scheme of Education and Training. It applies to Group 1/Paper 1 – Accounting & Group 2/Paper 5 – Advanced Accounting.
This book will be helpful for students of CA-Inter/IPCC, CMA-Intermediate, and other specialized courses.
The Present Publication is the 16th Edition & updated till 30th April 2022 for CA-Inter | New Syllabus | Nov. 2022/May 2023 exams. This book is authored by CA Ravi Kanth Miriyala & CA Sunitanjani Miriyala, with the following noteworthy features:
[Self-preparatory Book] The book has been written in a classroom-style-teaching methodology so that the average student can understand & master the subject without assistance
[Simple & Lucid Language] along with a step-by-step approach for better understanding
[Conceptual Understanding with 500+ Detailed Examples] for the Standards
[Diagrammatic Presentation] is given wherever required
[Previous Year Question & Answers] including the May 2022 Exam w.r.t. questions related to accounting standards) for CA-Inter, IPCC & PCC
[Weightage of Accounting Standards] in previous CA Intermediate Exams
[Most Amended & Updated] This book is updated with the recent revisions made by the Ministry of Corporate Affairs, and it covers all amendments till April 2022
[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 authors’ 10+ years experience of teaching the subject matter at different levels
Reactions and responses of students have also been incorporated at different places in the book
The detailed contents of this book are as follows:
Chapter A – Introduction
Chapter B – Preface to Accounting Standards (Very Important)
Chapter C – Framework for Preparation and Presentation of Financial Statements
AS 1 – Disclosure of Accounting Policies
AS 2 – Valuation of Inventories
AS 3 – Cash Flow Statement
AS 4 – Contingencies and Events Occurring after the Balance Sheet Date
AS 5 – Net Profit or Loss for the Period, Prior Period Items and Changes in
Accounting Policies
AS 7 – Construction Contracts
AS 9 – Revenue Recognition AS 10 – Property, Plant and Equipment (PPE)
AS 11 – The Effects of Changes in Foreign Exchange Rates
AS 12 – Accounting for Government Grants
AS 13 – Accounting for Investments
AS 14 – Accounting for Amalgamation
AS 16 – Borrowing Costs
AS 17 – Segment Reporting
AS 18 – Related Party Disclosures
AS 19 – 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