This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the questions & detailed answers for the past exams strictly as per the new syllabus of ICAI.
The Present Publication is the 8th Edition for the CA Inter | New Syllabus | May 2024 Exam. 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, including Nov. 2023 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] Chapter-wise marks distribution
- – – [Trend Analysis] for the previous exams
- – – [Comparison with Study Material] Chapter-wise comparison with ICAI Study Material
Contents of the book are as follows:
- – – Introduction to Accounting Standards
- – – Framework for Preparation & Presentation of FS
- – – 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
– – About The Author – –
CA Parveen Sharma is a first-Class Commerce Graduate from Delhi University, having graduated from Sri Venkateswara College. He qualified Chartered Accountancy Course in 1996 and was placed on the merit list (Rank Holder) in Intermediate and Finals. He completed his post-graduation in Indian Accounting Standards and US GAAP in July 2007. He qualified certificate course on valuation from ICAI in January 2010.
He is also an Associate Member of the Institute of Cost and Works Accountants of India and Licentiate of Institute of Company Secretaries of India. He topped Delhi University by scoring 100% marks in Accountancy. He also won Gold Medal in Accounts Olympiad held in 1990.
He has the honour of being co-opted as a member of Board of Studies (2006-2007), Advisor, Accounting Standards Committee (2007-08), Member of Committee for Accounting Standards for Local Bodies for the year 2007-2008, and Regional Monitoring Committee (2003-04) of Institute of Chartered Accountants of India and Member, Committee on Management Accounting of ICAI for the year 2008-09.
He has vast experience teaching Accountancy to students of CA Final and CA IPCC P.E.II / Intermediate and has been visiting faculty at ICAI and ICWAI. He is currently teaching accountancy to various levels of Professional Institutes and Universities and has addressed several courses and seminars organized by Professional Institute. He has authored research documents on various issues.
CA Kapileshwar Bhalla
CA Kapileshwar Bhalla is a qualified Chartered Accountant. He is a fellow member of the Institute of Chartered Accountants of India. He did his graduation from Delhi University (Shri Ram College of Commerce) in 1996.
He has been actively teaching students Accountancy and Cost Accounting at IPCC and Final levels of Chartered Accountancy since 1999. He has delivered various seminars on Accounting Standards, IFRS, and Ind AS at multiple forums to the students and industry.
He is currently associated with Aldine CA, which coaches CA aspirants via satellite. He is also a visiting faculty with ICAI and other professional institutes.
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