This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the questions & detailed answers for the past exams strictly as per the new syllabus of ICAI.
The Present Publication is the 8th Edition for the CA Inter | New Syllabus | May 2024 Exam. 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, including Nov. 2023 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] Chapter-wise marks distribution
- [Trend Analysis] for the previous exams
- [Comparison with Study Material] Chapter-wise comparison with ICAI Study Material
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