Taxmann CA Inter Accounting Standards Study Material By D.S. Rawat, Nozer Shroff Sep 26 Exam

CA Inter AS By D.S. Rawat Sep 26 Exam CA Inter AS By D.S. Rawat Sep 26 Exam The Present Publication is the 15th Edition, authored by Dr D.S. Rawat & CA. Nozer Shroff, with the following noteworthy features: [Complete ICAI Syllabus Coverage] Covers all Accounting Standards prescribed for CA Intermediate (AS-1 to AS-29) in a single volume [Self-learning Architecture] Each chapter is written to enable independent study, progressing from concepts → explanation → application [Conceptual & Numerical Balance] Blends theory with extensive numerical illustrations reflecting ICAI exam expectations [Exam-oriented Presentation] Emphasis on treatment, disclosure, adjustments, and presentation—areas where marks are actually tested [Dedicated Introduction to Ind AS] Explains the philosophy, framework, and objectives of Ind AS, helping students understand convergence with IFRS [Authoritative Pedagogy] Authored by experienced ICAI faculty deeply involved in Accounting Standards, IFRS, and student training [Updated & Current] Reflects all applicable Accounting Standards and interpretational guidance relevant to the exam cycle The book contains 29 structured chapters, beginning with conceptual grounding and progressing to advanced application: Foundational Chapters Introduction to Accounting Standards (ASs) and Ind ASs Objective of standard-setting Role of ICAI and Accounting Standards Board Mandatory compliance framework Conceptual transition towards Ind AS Framework for the Preparation and Presentation of Financial Statements Accounting Standards – Detailed Coverage (AS-1 to AS-29) – Each Accounting Standard is covered as an independent chapter, including: AS-1 – Disclosure of Accounting Policies AS-2 – Valuation of Inventories AS-3 – Cash Flow Statements AS-4 – Contingencies & Events after the Balance Sheet Date AS-5 – Net Profit/Loss, Prior Period Items & Changes in Accounting Policies AS-7 – Construction Contracts AS-9 – Revenue Recognition AS-10 – Property, Plant & Equipment AS-11 – Effects of Changes in Foreign Exchange Rates AS-12 – Government Grants AS-13 – Investments AS-14 – Amalgamations AS-15 – Employee Benefits AS-16 – Borrowing Costs AS-17 – Segment Reporting AS-18 – Related Party Disclosures AS-19 – Leases AS-20 – Earnings Per Share AS-21 to AS-23 – Consolidation & Investments in Associates AS-24 – Discontinuing Operations AS-25 – Interim Financial Reporting AS-26 – Intangible Assets AS-27 – Joint Ventures AS-28 – Impairment of Assets AS-29 – Provisions, Contingent Liabilities & Contingent Assets Each chapter integrates conceptual explanation, practical illustrations, and exam-focused problem-solving About the Author Dr. D.s. Rawat is a Chartered Accountant, teaching/guiding the c.A. students (PE-II/Final) since last 30 years. He has been awarded Ph.D. in IFRS. He is a visiting faculty to ICAI for the courses on Accounting Standards and IFRS and associated with the ICAI in convergence of Indian Accounting Standards with International Financial Reporting Standards (IFRS). He has more than 30 years of practical experience in the field of accounts/audit of various organizations/companies. He is also the author of book ‘Students’ Guide to Auditing Standards”