Taxmann CA Inter Students Guide To Accounting Standards New Syllabus By D.S. Rawat Applicable for May 2021 Exam

Students Guide DS Rawat Accounting Standards [UPDATED 2021]

Students Guide DS Rawat Accounting Standards Old syllabus (2021)

Description (DS Rawat Accounting Standards 2021)

The Present Publication, authored by Dr. D.S. Rawat, is the 36^th Edition, with the following noteworthy features:

• Text of Accounting Standards explained in easy language
• Problems and their solution at the end of every Accounting Standard & at the end of each Chapter of AS categorized as advanced problems
• Comparison of Indian GAAP, US GAAP & IAS
• This book is comprehensively restructured keeping in mind Accounting Standards as notified by Companies (Accounting Standard) Rules, 2006
• Follows Six Sigma approach to achieve the benchmark ‘zero-error’
•  Coverage:
• AS-1 on Disclosure of Accounting Policies
• AS-4 (Revised) on Contingencies and Events Occurring after the Balance Sheet Date
• AS-5 on Net Profit/Loss for the Period, Prior Period Items and Change in Accounting Policies
• AS-13 on Accounting for Investments
• AS-14 on Accounting for Amalgamation
• AS-20 on Earnings Per Share
• AS-21 on Consolidated Financial Statements
• AS-22 on Accounting for Taxes on Income
• AS-23 on Accounting for Investments in Associates in Consolidated Financial Statements
• AS-24 on Discontinuing Operations
• AS-25 on Interim Financial Reporting
• AS-26 on Intangible Assets
• AS-27 on Financial Reporting of Interest in Joint Ventures
• AS-28 on Impairment of Assets
• AS-29 (Revised) on Provisions, Contingent Liabilities, and Contingent Assets
• Accounting and Reporting of Financial Instruments (Based on Ind AS-32, Ind AS-107 & Ind AS-109)

Contents:-

DS Rawat Accounting Standards

Chapter 1  Introduction

Chapter 2 – Disclosure of Accounting Policies (AS I)

Chapter 3 – Valuation of Inventories (AS 2) (Revised)

Chapter 4 – Cash Flow Statement (AS 3)

Chapter 5 – Contingencies and Events Occurring after the Balance Sheet Date (AS 4) (Revised)

Chapter 6 – Net Profit or Loss for the Period, Prior Period Items and Change in Accounting Policies (AS S)

Chapter 7 – Construction Contracts (AS 7)

Chapter 8 – Revenue Recognition (AS 9)

Chapter 9 – Property, Plant and Equipment (AS 10) (Revised)

Chapter 10 – Effects of Changes in Foreign Exchange Rates (AS 11)

Chapter 11 – Accounting for Government Grants (AS-12)

Chapter 12 – Accounting for Investments (AS-13) (Revised)

Chapter 13 – Accounting for Amalgamation (AS-14) (Revised)

Chapter 14 – Employee Benefits (AS-15)

Chapter 15 – Borrowing Costs (AS-16)

Chapter 16 – Segment Reporting (AS-17)

Chapter 17 – Related Party Disclosure (AS-18)

Chapter 18 – Acc for Leases (AS-19)

Chapter 19 – Earnings Per’ Share (AS-20)

Chapter 20 – Consolidated Financial Statements (AS-21)

Chapter 21 – Accounting for Taxes on Income (AS-22)

Chapter 22 – Accounting for Investments in Associates in Consolidated Financial Statements (AS-23)

Chapter 23 – Discontinuing Operations (AS-24)

Chapter 24 – Interim Financial Reporting (IPR) (AS-25)

Chapter 25 – Intangible Assets (AS-26)

Chapter 26 – Financial Reporting of Interest in Joint Venture (AS-27)

Chapter 27 – Impairment of Assets (AS-28)

Chapter 28 – Provisions, Contingent Liabilities and Contingent Assets (AS-29) (Revised)

Chapter 29 – Acc and Reporting of Financial Instruments (Based on Ind AS-32, Ind AS 107 & Ind AS? 109)

Chapter 30 – Introduction of Indian Acc Standards (Ind AS); Comparative study of AS vis-a-vis Ind AS; Carve-Outs/ Carve-Ins from International Financial Reporting Standards (IFRS)

Solved Question Papers:

• CA Final Nov 2019 Financial Reporting (Question Paper)
• CA Final May 2019 Financial Reporting (Question Paper)
• CA Final Nov 2018 Financial Reporting (Question Paper)
• CA Final Nov 20 17 Financial Reporting (Question Paper)
• CA Final November 2013 Financial Reporting (Question Paper)
• CA Final November 2013 Financial Reporting (Suggested Answers)
• CA Final May / June 2014 Financial Reporting (Question Paper)
•  CA Final May / June 2014 Financial Reporting (Suggested Answers)
• CA Final November 2014 Financial Reporting (Question Paper)
• CA Final November 2014 Financial Reporting (Suggested Answers)
• CA Final May 2015 Financial Reporting (Question Paper)
• CA Final May 2015 Financial Reporting (Suggested Answers)
• CA Final November 2015 Financial Reporting (Question Paper)
• CA Final November 2015 Financial Reporting (Suggested Answers)
• CA Final May 2016 Financial Reporting (Suggested Answers)
• CA Final May 2016 Financial Reporting (Question Paper)
• CA Final November 2016 Financial Reporting (Suggested Answers)

ABOUT THE AUTHOR:-

Dr. D.S. Rawat is a Chartered Accountant, teaching/guiding the CA. students (PE-JI/Final) for the last 30 years. He has been awarded Ph.D. in life. He is a visiting faculty to lCAl for the courses on Acc Standards and IFRS and associated with the lCAl in the convergence of Indian Acc 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 the book ‘Students’ Guide to Auditing Standards” published by Taxmann. He has been an active participant and speaker in various Seminars and Conferences on Acc and Finance.