Description
Taxmann Guide to Accounting Standards by D.S. Rawat
This book presents the accounting standards in simple language and equips the reader to apply the accounting standards. This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the entire revised syllabus as per ICAI.
The Present Publication is the 7th Edition, authored by Dr D.S. Rawat & CA Nozer Shroff, for CA-Inter | New Syllabus (Updated till 31st October 2021) for May/Nov. 2022 exams, with the following noteworthy features:
[Format of the Book]:
Covering Revised Syllabus of Paper 1 (Accounting) and Paper 5 (Advanced Accounting) of CA-Intermediate (New Syllabus)
[Chapters 1-10] covers Accounting Standards (AS) applicable for the ‘Accounting’ Paper of CA-Inter (Group I)
[Chapters 11-23] covers AS applicable for ‘Advanced Accounting’ Paper of CA-Inter (Group II)
[Coverage of this Book] includes:
All 21 AS
Other chapters relating to AS of the new syllabus, as prescribed by the ICAI
[Problems & Solutions] Questions on Accounting Standards of past examinations have been incorporated in the respective AS.
[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’ experience of teaching the subject matter at different levels
Reaction and responses of students have also been incorporated at different places in the book
Also Available:
[4th Edition] of Taxmann’s CRACKER cum Exam Guide for Accounting (New Syllabus)
[4th Edition] of Taxmann’s CRACKER cum Exam Guide for Advanced Accounting (New Syllabus)
Taxmann’s Combo for Accounting comprising of Students’ Guide to Accounting Standards & CRACKER
Taxmann’s Combo for Advanced Accounting comprising of Students’ Guide to Accounting Standards & CRACKER
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