Students Referencer on Accounting Standards Old Syllabus By G Sekar & B Saravana Prasath

Full Syllabus in Q&A Format,,

Up to Latest Exam and RTP Covered – from Accounting, Auditing, SFM, & Law,

Companies (AS) Rules & 180 EAC Opinions included,

Around 1450 Concept Qns. & Illustrations covered,

Fast Track Referencer for Quick Revision of Topics,

Effective Leaning Tool for Accounting Standards at Professional Level.

 

Non Corporate Entities

Companies covered by Companies (Accounting Standards) Rules, 2006, and

Companies covered by Companies (Indian Accounting Standards) Rules, 2015

With the applicability of Schedule 1II the supremacy of Accounting Standards (AS) is evident. Hence, at the Professional Examination level, the student is required to have a good grasp over the various concepts and principles enshrined in the Accounting Standards This New Edition of “Students’ Referencer on Accounting Standards” comes to you hands with The following highlights

Q & A Format: All principles/ procedures/ techniques/ concepts and ideas have been arranged neatly in an easy-to-read Q&A format, so that the student can correlate the Questions with the Answers, more easily in the examinations

Full Coverage: Questions on AS from Accounting, Auditing, Law and Financial Management papers have been covered fullyti1l date. All RTP Q&A have also been classified and presented appropriately in the respective Chapters

Presentation: Accounting Concepts and Principles have been presented and explained with the help of charts and diagrams for better understanding and easy memory of the concepts

Illustrations: Every concept, principle and its application in a Standard has been explained with adequate Practical Questions and Illustrations to gain unqualified concept clarity

EAC Opinions: Relevant EAC Opinions have been included in various Accounting Standards

Fast Track Referencer: A Fast Track Referencer has been added to facilitate quick revision of the Accounting Standards, and commit important principles and concepts to me

Fast Track Referencer

Accounting Standards – Introduction & Applicability

AS – 01 Disclosure of Accounting Policies

AS – 02 Valuation of Inventories

AS – 03 Cash Flow Statements

AS – 04 Contingencies and Events occurring after the Balance Sheet Date

AS – 05 Net Profit or Loss for the Period, Prior Period Items, Changes in Accounting Policies

AS – 06 Depreciation Accounting

AS – 07 Construction Contracts

AS-08

AS – 09 Revenue Recognition

AS – 10 Fixed Assets

AS – 11 The Effects of Changes in Foreign Exchange Rates

AS -12 Accounting for Government Grants

AS – 13 Accounting for Investments

AS – 14 Accounting for 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 Consolidated Financial Statements & Accounting for Investments in Subsidiaries in Separate Financial Statements

AS – 22 Accounting for Taxes on Income

AS – 23 Accounting for Investments in Associates

AS – 24 Discontinuing Operations

AS – 25 Interim Financial Reporting

AS – 26 Intangible Assets

AS – 27 Financial Reporting of Interests in Joint Ventures

AS – 28 Impairment of Assets

AS – 29 Provisions, Contingent Liabilities and Contingent Assets

Ind AS – 32, 107 & 109 Financial Instruments