This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It comprehensively covers past exam questions with detailed answers, adhering strictly to the new scheme of ICAI.
The Present Publication is the 11th Edition for the CA Inter | New Syllabus | May/Sept. 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
[Extensive Coverage] including:
Past Exam Questions with Answers, including the January 2025 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 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
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