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Students’ Guide to Accounting Standards at Meripustak

Students’ Guide to Accounting Standards by D.S. Rawat, Taxmann

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  • General Information  
    Author(s)D.S. Rawat
    Edition6th Edition
    Publish YearSeptember 2021


    Taxmann Students’ Guide to Accounting Standards by D.S. Rawat

    Students’ Guide to Accounting Standards presents the accounting standards in a simple language and equips the reader with the ability 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 ICAIThe Present Publication is the 6th Edition, authored by Dr. D.S. Rawat & CA Nozer Shroff, for CA-Inter | New Syllabus (Updated till 30-04-2021), with the following noteworthy features:[Format of the Book]:Covering Revised Syllabus of Paper 1 and Paper 5 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 applicablle for ‘Advanced Accounting’ Paper of CA-Inter (Group II)[Coverage of this Book] includes:All 21 ASOther chapters relating to AS of 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 examinationsShaped by the authors’ experience of teaching the subject matter at different levelsReaction and responses of students have also been incorporated at different places in the bookAlso Available:[3rd Edition] of Taxmann’s CRACKER cum Exam Guide for Accounting (New Syllabus)[3rd Edition] of Taxmann’s CRACKER cum Exam Guide for Advanced Accounting (New Syllabus)Taxmann’s Combo for Textbook + CRACKERs cum Exam Guide for Accounting & Advanced AccountingDetailed contents of this book are as follows:Group I – Paper 1 (Accounting)AS-1 | Disclosure of Accounting PoliciesAS-2 | Valuation of InventoriesAS-3 | Cash Flow StatementAS-10 | Property, Plant and EquipmentAS-11 | The Effects of Changes in Foreign Exchange RatesAS-12 | Accounting for Government GrantsAS-13 | Accounting for InvestmentsAS-16 | Borrowing CostsGroup II – Paper 5 (Advanced Accounting)AS-4 | Contingencies and Events occurring after the Balance Sheet dateAS-5 | Net Profit or loss for the period, prior period items and change in accounting policiesAS-7 | Construction ContractsAS-9 | Revenue RecognitionAS-14 | Accounting for AmalgamationAS-17 | Segment ReportingAS-18 | Related Party DisclosureAS-19 | Accounting for LeasesAS-20 | Earnings Per ShareAS-22 | Accounting for Taxes on IncomeAS-24 | Discontinuing OperationsAS-26 | Intangible AssetsAS-29 | Provisions, Contingent Liabilities and Contingent Assets