Students Guide To Accounting Standards (CA/ ICWA Final Examination)

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Introduction Disclosure of Accounting Policies (AS-1) Valuation of Inventories (AS-2) Cash Flow Statement (AS-3) Contingencies and Events Occurring after the Balance Sheet Date (AS-4) Net Profit or Loss for the Period, Prior Period Items and Change in Accounting Policies (AS-5) Depreciation Accounting (AS-6) Construction Contracts (Revised) (AS-7) Revenue Recognition (AS-9) Accounting for Fixed Assets (AS-10) Effects of Changes in Foreign Exchange Rates (AS-11) (Revised 2003) Accounting for Government Grants (AS-12) Accounting for Investments (AS-13) Accounting for Amalgamation (AS-14) Employee Benefits (AS-15) (Revised 2005) Borrowing Costs (AS-16) Segment Reporting (AS-17) Related Party Disclosure (As-18) Accounting for Leases (AS-19) Earnings Per Share (AS-20) Consolidated Financial Statement (As-21) Accounting for Taxes on Income (AS-22) Accounting for investments in Associates in Consolidated Financial Statements (AS-23) Discontinuing Operations (As-24) Interim Financial Reporting (IFR) (AS-25) Intangible Assets (AS-26) Financial Reporting of Interest in Joint Venture (AS-27) Impairment of Assets (AS-28) Provisions, Contingent Liabilities and Contingent Assets (AS-29) Financial Instrument: Recognition and Measurement (AS-30) Financial Instrument : Presentation (AS-31) Financial Instruments : Disclosures (AS-32) Global Accounting – harmonization & Standardization (Indian GAAP, IAS and US GAAP) International Financial Reporting Standards (IFRS) – An Overview Solved Question Papers (2009 to 2011) Also Incorporating Summary of All IAS/IFRSs AS/IFRS and US GAAP Comparison 245 Problems with Solutions 233 Unsolved problems with Answers