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Wolters Kluwer

CCH Padhuka CA Final New Syllabus Students Referencer on Accounting Standards May 2019

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CCH Padhuka Students Accounting Standards For CA Final G Sekar

Highlights of this Book

  • 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

Accounting Standards (AS) constitute 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

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

This New Edition of “Students’ Referencer on Accounting Standards comes to your 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 fully till 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 varions Accounting Standards, Fast Track Referencer: A Fast Track ReferenceI’ has been added to facilitate quick revision of the Accounting Standards, and commit important principles and concepts to memory,

Contents

  1. Accounting Standards – Introduction & Applicability
  2. AS – 01 Disclosure of Accounting Policies
  3. AS – 02 Valuation of Inventories
  4. AS – 03 Cash Flow Statements
  5. AS – 04 Contingencies and Events occurring after the Balance Sheet Date
  6. AS – 05 Net Profit or Loss for the Period, Prior Period Items, Changes?in Accounting Policies
  7. AS – 07 Construction Contracts
  8. AS – 09 Revenue Recognition
  9. AS – 10 Property Plant and Equipment
  10. AS – 11 The Effects of Changes in Foreign Exchange Rates
  11. AS – 12 Accounting for Government Grants
  12. AS – 13 Accounting for Investments
  13. AS -14 Accounting for Amalgamations
  14. AS – 15 Employee Benefits
  15. AS – 16 Borrowing Costs
  16. AS – 17 Segment Reporting
  17. AS – 18 Related Party Disclosures
  18. 18 AS – 19 Leases
  19. AS – 20 Earnings Per Share
  20. AS – 21 Consolidated Financial Statements & Accounting for Investments?in Subsidiaries in Separate Financial Statements
  21. AS – 22 Accounting for Taxes on Income
  22. AS – 23 Accounting for Investments in Associates
  23. AS – 24 Discontinuing Operations
  24. AS – 25 Interim Financial Reporting
  25. AS – 26 Intangible Assets
  26. AS – 27 Financial Reporting of Interests in Joint Ventures
  27. AS – 28 Impairment of Assets
  28. AS – 29 Provisions, Contingent Liabilities and Contingent Assets
  29. Ind AS – 32, 107 & 109 Financial Instruments
  30. Comparison between Ind AS and Existing Notified AS

About the Author

Sekar completed his B.Sc. Chemistry in Dharmapuri Arts College (University of Madras; 1993) and M.Sc. Organic Chemistry in Department of Organic Chemistry, Guindy Campus, University of Madras (1995; M.Sc. thesis guide: Prof. P. Rajakumar).He obtained his Ph.D. in synthetic organic chemistry from Indian Institute of Technology Kanpur in 1999 under the guidance of Padma Shri Prof. V. K. Singh. He has carried out his JSPS postdoctoral fellowship at Toyohashi University of Technology, Japan (with Prof. H. Nishiyama; Apr. 2000  Jun. 2001), AvH postdoctoral fellowship at University of Goettingen, Germany (with Prof. L. F. Tietze; Jul. 2001 ? Dec. 2002) and senior postdoctoral fellowship at Caltech, USA (with Prof. Brian M. Stoltz; Feb. 2003  Dec. 2004), prior to joining IIT Madras in December 2004 where he is presently holding Professor position

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