This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the past exam questions & detailed answers strictly as per the new syllabus of ICAI.
The Present Publication is the 9th Edition for the CA Inter | New Syllabus | Sept. 2024/Jan 2025 Exams. This book is authored by CA Parveen Sharma & CA Kapileshwar Bhalla, with the following noteworthy features:
- Strictly as per the New Syllabus of ICAI
- Coverage of this book includes:
- Past Exam Questions & Answers, including May 2024 Exam (Solved)
- Questions from RTPs and MTPs of ICAI
- [Arrangement of Question] Questions in each chapter are arranged 'sub-topic' wise based on Para No. of each Ind AS
- [Marks Distribution] is provided Chapter-wise
- [Exam Trend Analysis] for the previous exams
- [ICAI Study Material Comparison] is provided chapter-wise
Contents of the book are as follows:
- Introduction to Accounting Standards
- Framework for Preparation & Presentation of FS
- Applicability of Accounting Standards
- Presentation & Disclosures Based Accounting Standards
- Asset-Based Accounting Standards
- Liabilities-Based Accounting Standards
- Accounting Standards Based on Item-Impacting Financial Statements
- Revenue-Based Accounting Standards
- Other Accounting Standards
- Consolidated Financial Statements
- Financial Statement of Companies
- Buy-Back & Equity Shares with Differential Rights
- Amalgamation
- Internal Reconstruction
- Branch Accounting