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First Page of Summary notes on Basics of Accounting Standards and AS 1, AS 2, AS 4, AS 5, AS 7, AS 12

Summary notes on Basics of Accounting Standards and AS 1, AS 2, AS 4, AS 5, AS 7, AS 12

By Priyanka Maheshwari   20 Apr 2018
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This file specializes in providing summarised Accounting Standard (AS) in form of charts making it very simple and easy to remember along with Question and Answers in a very short span of time. It can also be referred for revising whole AS in just one day before an exam.

Contents of the file are as follows:
Basics of Accounting Standards
1. Classification for Non-Corporate entities-Decided by ICAI.
2. Classification of Companies under Companies(Accounting Standards)Rules, 2006.

Accounting Standards
1. AS 1: Disclosure of accounting policies and respective important questions in a summarised way on AS 1. Difference between AS 1 and Ind AS 1, Resulting in Carve in Carve-outs, Not resulting in carve-in Carve-outs.
2. AS 2: Valuation of Inventories, Difference between AS 2 and IND AS 2, Not Resulting in Carve-in Carve-outs.
3. AS 4: Contingencies and Events occurring after Balance sheet date and respective Questions.
4. AS 5: Net profit for the period, prior period and Changes in Accounting policies and respective Questions.
5. AS 7: Construction Contracts.
6. AS 12: Government Grants.

Notes are prepared for CA Final Students but can also be referred by CA-IPCC Students to remember SA easily.
Course
CA Final
Group
Group 1
Applicable
May 2018 Onwards
Book Type
Accounting Standards
Subject
Financial Reporting
File Type
zip
File Size
12.8 MB