Taxmann Student's Guide to Accounting Standards

[CA] CA - Intermediate (IPC)
May/Nov. 2018 Exams

Accounting Standards in Syllabus of CA – Intermediate (IPC)
Group I

Paper 1: Accounting

Working Knowledge of following Accounting Standards (AS) –

AS 1: Disclosure of Accounting Policies
AS 2: Valuation of Inventories
AS 3: Cash Flow Statement
AS 4: Depreciation Accounting
AS 5: Construction Contracts (Revised 2002)
AS 6: Revenue Recognition
AS 7: Construction Contracts (Revised 2002)
AS 8: Accounting for Fixed Assets
AS 9: Accounting for Investments
AS10: Accounting for Amalgamation

Group II

Paper 5: Advanced Accounting

Working Knowledge of following Accounting Standards (AS) –

AS 4: Contingencies and Events Occurring after the Balance Sheet Date
AS 5: Net Profit or Loss for the Period, Prior Period Items and Change in Accounting Policies
AS 11: The Effects of Changes in Foreign Exchange Rates (Revised 2003)
AS 12: Accounting for Government Grants
AS 16: Borrowing Costs
AS 19: Accounting for Leases
AS 20: Earning Per Share
AS 26: Intangible Assets
AS 29: Provisions, Contingent Liabilities and Contingent Assets

Accounting Standards in Syllabus of Accounting Technician Course (STC)

Working Knowledge of following Accounting Standards (AS) –

AS 1: Disclosure of Accounting Policies
AS 2: Valuation of Inventories
AS 3: Cash Flow Statement
AS 6: Depreciation Accounting
AS 7: Construction Contracts (Revised 2002)
AS 9: Revenue Recognition
AS 10: Accounting for Fixed Assets
AS 13: Accounting for Investments
AS 14: Accounting for Amalgamation

Contents:
Chapter 1: Introduction
Chapter 2: Disclosure of Accounting Policies (AS-1)
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 Dates (AS-4) (Revised)
Chapter 6: Net Profit or Loss for the Period, Prior Period Items and Change in Accounting Policies (AS-5)
Chapter 7: Construction Contracts (AS-7)
Chapter 8: Revenue Recognition (AS-9)
Chapter 9: Property, Plant and Equipment (AS-10) (Revised)
Chapter 10: The Effects of Changes in Foreign Exchange Rates (AS-11)
Chapter 11: Accounting for Government Grants (AS-12)
Chapter 12: Accounting for Investment (AS-13) (Revised)
Chapter 13: Accounting for Amalgamation (AS-14) (Revised)
Chapter 14: Borrowing Costs (AS-16)
Chapter 15: Accounting for Leases (AS-19)
Chapter 16: Earning Per Share (AS-20)
Chapter 17: Intangible Assets (AS-26)
Chapter 18: Provisions, Contingent Liabilities and Contingent Assets (AS-29) (Revised)