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 10^th 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