Accounting standards Books for CA IPCC By CA Ranjay mishra.CA Ranjay mishra is a specially for lecturer in the area of AS and IFRS. He is qualified charted accountant in 2009.His highest marks IN FINANCIAL REPORTING paper 1 of CA final.He completed his CA for the compeletion of Articleship.
1 and 2 both group is in this notes.
PART : A RELATED GROUP : 1
1 introduction and applicability rules.
2 Disclosure of accounting policies
3 inventories
4 cash flow statements
5 construction contracts.
6 revenue recognition.
7 property plant and equipment.
8 accounting for investment.
PART B : RELATED GROUP 2
1 Contingencies and event occurring after balance sheet date.
2 net profit or loss for the period item and changes in accounting policies.
3 The effect of changes in foreign exchange rates.
4 accounting for government grants.
5 borrowing cost
6 lesses
7 earning per share
8 intangible assets
9 provision contingent liabilities and contingent assets.
10 framework of accounting standards.
PART : C GROUP 1 AND 2
1 SHEDULE 3 – DIVISION 1 OF COMPANIES ACT,2013
2 AMALGAMATION
3 INTERNATIONAL RECONSTRUCTION.
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