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............................................................................................................................. Description • This is the only book on the subject that contains complete answers to problems asked in the last 41 attempts in CA PCC/IPCC, CS lnter exams, including June, 2010 exams. • This is the only book that contains answers to problems asked in the 'Auditing’ papers apart from 'Accounting’. • All the problems have been solved as per the latest versions of accounting standards. • The book is written in an interactive manner so as to facilitate self-learning. • All the chapters have been written in a reader friendly manner. Liberal use of charts and diagrams have been made. • The main points of each Accounting Standard have been summarized in chart form to give a bird's eye view of the Standard. The impact of the Companies (Accounting Standards) Rules, 2006 has been explained at appropriate places. • Over 200 'objective type questions' have been given so that students can test their basic understanding of the Accounting Standards. • The book contains over 125 practice problems with hints. • Section on Short Answer Questions has been added with over 100 questions to enable the students to keep abreast with the latest trends of examination questions on accounting standards forming part of IPCC/PCC exam in 'Accounting' as well as 'Auditing'. • The book is specifically designed to meet the requirements of students appearing in CA PCC/IPCC exams. It will be equally useful for students of CS, CWA, M.Com., MBA and other professional studies who want to acquire working knowledge of the subject. ............................................................................................................................. Contents Introduction to Accounting Standards Chapter 1. AS 1 - Disclosure of Accounting Policies Chapter 2. AS 2 (Revised) - Valuation of Inventories Chapter 3. AS 3 (Revised) - Cash Flow Statement Chapter 4. AS 4 (Revised) - Contingencies and Events Occurring After the Balance Sheet Date Chapter 5. AS 5 (Revised) - Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies Chapter 6. AS 6 (Revised) - Depreciation Accounting Chapter 7. AS 7 (Revised) - Construction Contracts Chapter 8. AS 8 - Accounting for Research and Development Chapter 9. AS 9 - Revenue Recognition Chapter 10. AS 10 - Accounting for Fixed Assets Chapter 11. AS 11 (Revised 2003) - The Effect of Changes in Foreign Exchange Rates Chapter 12. AS 12 - Accounting for Government Grants Chapter 13. AS 13 - Accounting for Investments Chapter 14. AS 14 - Accounting for Amalgamations Chapter 15. AS 15 (Revised 2005) - Employee Benefits Chapter 16. AS 16 - Borrowing Costs Chapter 17. AS 17 - Segment Reporting Chapter 18. AS 18 - Related Party Disclosures Chapter 19. AS 19 - Leases Chapter 20. AS 20 - Earnings Per Share Chapter 21. AS 21 - Consolidated Financial Statements Chapter 22. AS 22 - Accounting for Taxes on Income Chapter 23. AS 23 - Accounting for Investments in Associates in Consolidated Financial Statements Chapter 24. AS 24 - Discontinuing Operations Chapter 25. AS 25 - Interim Financial Reporting Chapter 26. AS 26 - Intangible Assets Chapter 27. AS 27 - Financial Reporting of Interests in Joint Ventures Chapter 28. AS 28 - Impairment of Assets Chapter 29. Provisions, Contingent Liabilities & Contingent Assets Chapter 30. Introduction to International Financial Reporting Standards (IFRS) Appendix I - Short Answer Questions Appendix II - Multiple Choice Questions Appendix III - True/False Question Appendix IV - Fill in the Blanks ............................................................................................................................. Auhtor Details Dr. Sanjeev Singhal did his graduation from Shri Ram College of Commerce and post graduation from Delhi School of Economics. A gold medallist at the graduation level in the Delhi University, he was also awarded Prof. A.B. Ghosh prize at the post-graduation level for being the topper in Economics group. A fellow of ICAI, he did his articleship from A.F. Ferguson & Co., New Delhi. He has conducted MDP for Corporate Executives, addressed several seminars on Accounting Standards organized by ONGC, IOC, BPCL, C&AG, NIRC of ICAI, ICSI & ICWAI. He has published a series of 28 articles on Accounting Standards in Tax and Corporate Referencer. Several of his articles have been included by CPE of ICAI in its background material for industry specific training programmes. He possesses rich experience in fields of auditing, taxation and teaching. Presently, he is working as GM-Finance, Cyber Media India Ltd. Dr. J.L. Gupta did his post graduation from Shri Ram College of Commerce & doctoral work from Delhi School of Economics. He has over 38 years of teaching experience and is a resource person at many institutes of national repute. He has keen interest in the field of accounting and was recently invited by University of Mauritius for his post doctoral research work in the field of accounting standards. .............................................................................................................................
