CA Final Accounting Standards Book by G Sekar for May 2019 (Old & New Syllabus)

CA Final Accounting Standards Book by G Sekar, B Saravana Prasath for May 2019 Exam. Students Referencer on Accounting Standards (Old Syllabus & New Syllabus) By G.sekar & B Saravana Prasath. CCH Padhuka Students Referencer on Accounting Standards Old Syllabus and New Syllabus for CA Final By G Sekar & B Saravana Prasath Applicable for May 2019 Exam. Purchase CA Final Book for May 2019 Exams, this Book is not available in pdf format.

CA Final Accounting Standards Book by G Sekar, B Saravana Prasath for May 2019 Exam

CA Final Accounting Standards Book by G Sekar, B Saravana Prasath for May 2019 Exam, This Book is useful for CA Final students old & New syllabus Appearing in May. 2019 Exam and onward.

Description

Accounting Standards (AS) constitutes a vital key in understanding the Financial Statements of Entities. A proper understanding of generally accepted Accounting Principles will ensure better appreciation of the information presented in the Financial Statements.

Author: G Sekar
Publisher: Padhuka
Edition: For May 2019 Exams (Old Syllabus)

Key Features of the Book are as Follows

• 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.

Applicability of Accounting Standards is to be considered at three levels

• 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

Contents

• 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