Description
Bharat Law House Pvt Ltd Accounting Standards Made Easy 5Th Edition 2016 For Ca-Ipcc by CA Ravi Kant Miriyala
Introduction
Preface to Accounting Standards (Very Important)
Framework for Preparation and Presentation of Financial Statements
CHAPTER 1 AS 1 - Disclosure of accounting policies
CHAPTER 2 AS 2 - Valuation of Inventories
CHAPTER 3 AS 3 - Cash flow statement
CHAPTER 4 AS 4 - Contingencies and events occurring after the balance sheet date
CHAPTER 5 AS 5 - Net profit or loss for the period, prior period items and changes in accounting policies
CHAPTER 6 AS 7 - Construction Contracts
CHAPTER 7 AS 9 - Revenue Recognition
CHAPTER 8 AS 10 - Property, Plant & Equipment (PPE)
CHAPTER 9 AS 11 - The effects of changes in Foreign Exchange Rates
CHAPTER 10 AS 12 - Accounting for Government Grants
CHAPTER 11 AS 13 - Accounting for investments
CHAPTER 12 AS 14 - Accounting for amalgamation
CHAPTER 13 AS 16 - Borrowing costs
CHAPTER 14 AS 19 - Leases
CHAPTER 15 AS 20 - Earnings per share
CHAPTER 16 AS 26 - Intangible assets
CHAPTER 17 AS 29 - Provisions, contingent liabilities and contingent assets