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............................................................................................................................. Description In a blend of detailed analysis, comprehensive coverage and common sense, this book takes us through the intricate web of Accounting Standards prescribed for CA- IPCC Students. The coverage embraces examples and diagrammatic presentation, to facilitate quick grasp and easy comprehension of the topics. The book contains flow chart for each Standards to facilitate an easy recapitulation in CA IPCC & PCC Exams and also has among other things ICAI's Interpretations of Accounting Standards. Segment B, conceived as a storehouse of questions, Past Examination Questions of CA Inter/ PE-II / PCC, upto November 2011 enhances the depth of understanding and touches upon the nuances of the Standards. • Easy to understand Language style • Flow chart for each standard • Useful also for B.Com/ M.Com & MBA Students • Applicable for May 2012 and Nov 2012 Exams • Past Exam questions of Accounts and Auditing • Frequency table of Exam Questions Standard wise • Recommended study plan ............................................................................................................................. Contents Approach to the Subject Recommended Study Pattern Background Segment - A Group - I AS - 1 Disclosure of Accounting Policies AS - 2 (R) Valuation of Inventories AS - 3 (R) Cash flow Statements AS - 6 (R) Depreciation Accounting AS - 7 (R) Construction Contracts AS - 9 Revenue Recognation AS - 10 Accounting for Fixed Assets AS - 13 Accounting for Investments AS - 14 Accounting for Amalgamations Group - II AS - 4 Contingencies and Events Occurring after Balance Sheet Date AS - 5 (R) Net Profit or Loss for the Period, Prior Period items and Changes in Accounting Policies AS - 11 (R) The Effects of Changes in Foreign Exchange Rates AS - 12 Accounting for Government Grants AS - 16 Borrowing Cost AS - 19 Leases AS - 20 Earnings Per Share AS - 26 Intangible Assets AS - 29 Provisions, Contingent Liabilities and Contingent Assets Segment – B Frequency Table Past Examination Questions - Group I Past Examination Questions - Group II .............................................................................................................................
