Description
This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the past exam questions & detailed answers strictly as per the new syllabus of ICAI.
The Present Publication is the 10th Edition for the CA Inter | New Syllabus | Jan./May 2025 Exams. 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 with Answers, including the September 2024 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] is provided Chapter-wise from May 2024
[Exam Trend Analysis] for the previous exams from May 2024
[ICAI Study Material Comparison] is provided chapter-wise
Contents of the book are as follows:
Introduction to Accounting Standards
Framework for Preparation & Presentation of Financial Statements
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
