{"product_id":"students-guide-to-accounting-standards-adv-accounts-study-material-ca-intermediate-2026","title":"Students' Guide to Accounting Standards (Adv. Accounts) | Study Material | CA INTERMEDIATE | 2026","description":"\u003cp\u003e\u003cem\u003e\u003cspan\u003eStudents' Guide to Accounting Standards\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e (\u003cem\u003eincluding Introduction of Ind AS\u003c\/em\u003e) is a comprehensive, exam-focused self-learning manual for CA Intermediate – Group I | Paper 1 (Accounting), crafted to simplify the technical language of Accounting Standards into a clear, exam-ready understanding. The 15th Edition, applicable for the May \u0026amp; September 2026 and January 2027 examinations, is fully aligned with the ICAI syllabus and provides complete coverage of AS-1 to AS-29, along with a structured introduction to Ind AS. Authored by Dr D.S. Rawat and CA Nozer Shroff, the book combines strong conceptual explanations with extensive numerical illustrations reflecting actual examination patterns. Its standard-wise, syllabus-mapped structure makes it an effective resource for conceptual mastery, systematic revision, and confident answer-writing in the CA Intermediate examinations.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 class=\"sec-pro-heading-1\"\u003eBook\u003cspan\u003e \u003c\/span\u003eDescription\u003c\/h2\u003e\n\u003cdiv id=\"targetElement\" class=\"ui-texts-1 descpt-ul ani-resize-ui-1\"\u003e\n\u003cp\u003e\u003cem\u003e\u003cspan\u003eStudents' Guide to Accounting Standards\u003c\/span\u003e\u003c\/em\u003e\u003cspan\u003e (\u003cem\u003eincluding Introduction of Ind AS\u003c\/em\u003e) is a comprehensive, exam-intelligence–driven self-learning manual for CA Intermediate – Group I | Paper 1 (Accounting). The book is designed to translate the technical language of Accounting Standards into a structured, exam-ready understanding, enabling students to master not only what the standards say, but how they are examined and applied in practice. This Edition is fully aligned with the CA Intermediate syllabus on Accounting Standards, applicable for the May \u0026amp; September 2026 and January 2027 examinations. It presents the entire spectrum of Accounting Standards (AS-1 to AS-29), along with a dedicated foundational introduction to Ind AS, within a single, coherent learning framework.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eThe Present Publication is the 15\u003csup\u003eth\u003c\/sup\u003e Edition, authored by Dr D.S. Rawat \u0026amp; CA. Nozer Shroff, with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eComplete ICAI Syllabus Coverage\u003c\/strong\u003e] Covers all Accounting Standards prescribed for CA Intermediate (\u003cem\u003eAS-1 to AS-29\u003c\/em\u003e) in a single volume\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eSelf-learning Architecture\u003c\/strong\u003e] Each chapter is written to enable independent study, progressing from concepts → explanation → application\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eConceptual \u0026amp; Numerical Balance\u003c\/strong\u003e] Blends theory with extensive numerical illustrations reflecting ICAI exam expectations\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eExam-oriented Presentation\u003c\/strong\u003e] Emphasis on treatment, disclosure, adjustments, and presentation—areas where marks are actually tested\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eDedicated Introduction to Ind AS\u003c\/strong\u003e] Explains the philosophy, framework, and objectives of Ind AS, helping students understand convergence with IFRS\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eAuthoritative Pedagogy\u003c\/strong\u003e] Authored by experienced ICAI faculty deeply involved in Accounting Standards, IFRS, and student training\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eUpdated \u0026amp; Current\u003c\/strong\u003e] Reflects all applicable Accounting Standards and interpretational guidance relevant to the exam cycle\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe book contains 29 structured chapters, beginning with conceptual grounding and progressing to advanced application:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003e\u003cem\u003eFoundational Chapters\u003c\/em\u003e\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eIntroduction to Accounting Standards (ASs) and Ind ASs\u003c\/li\u003e\n\u003cul type=\"square\"\u003e\n\u003cli\u003eObjective of standard-setting\u003c\/li\u003e\n\u003cli\u003eRole of ICAI and Accounting Standards Board\u003c\/li\u003e\n\u003cli\u003eMandatory compliance framework\u003c\/li\u003e\n\u003cli\u003eConceptual transition towards Ind AS\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eFramework for the Preparation and Presentation of Financial Statements\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eAccounting Standards – Detailed Coverage (AS-1 to AS-29)\u003cspan\u003e \u003c\/span\u003e\u003c\/em\u003e\u003c\/strong\u003e– Each Accounting Standard is covered as an independent chapter, including:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eAS-1 – Disclosure of Accounting Policies\u003c\/li\u003e\n\u003cli\u003eAS-2 – Valuation of Inventories\u003c\/li\u003e\n\u003cli\u003eAS-3 – Cash Flow Statements\u003c\/li\u003e\n\u003cli\u003eAS-4 – Contingencies \u0026amp; Events after the Balance Sheet Date\u003c\/li\u003e\n\u003cli\u003eAS-5 – Net Profit\/Loss, Prior Period Items \u0026amp; Changes in Accounting Policies\u003c\/li\u003e\n\u003cli\u003eAS-7 – Construction Contracts\u003c\/li\u003e\n\u003cli\u003eAS-9 – Revenue Recognition\u003c\/li\u003e\n\u003cli\u003eAS-10 – Property, Plant \u0026amp; Equipment\u003c\/li\u003e\n\u003cli\u003eAS-11 – Effects of Changes in Foreign Exchange Rates\u003c\/li\u003e\n\u003cli\u003eAS-12 – Government Grants\u003c\/li\u003e\n\u003cli\u003eAS-13 – Investments\u003c\/li\u003e\n\u003cli\u003eAS-14 – Amalgamations\u003c\/li\u003e\n\u003cli\u003eAS-15 – Employee Benefits\u003c\/li\u003e\n\u003cli\u003eAS-16 – Borrowing Costs\u003c\/li\u003e\n\u003cli\u003eAS-17 – Segment Reporting\u003c\/li\u003e\n\u003cli\u003eAS-18 – Related Party Disclosures\u003c\/li\u003e\n\u003cli\u003eAS-19 – Leases\u003c\/li\u003e\n\u003cli\u003eAS-20 – Earnings Per Share\u003c\/li\u003e\n\u003cli\u003eAS-21 to AS-23 – Consolidation \u0026amp; Investments in Associates\u003c\/li\u003e\n\u003cli\u003eAS-24 – Discontinuing Operations\u003c\/li\u003e\n\u003cli\u003eAS-25 – Interim Financial Reporting\u003c\/li\u003e\n\u003cli\u003eAS-26 – Intangible Assets\u003c\/li\u003e\n\u003cli\u003eAS-27 – Joint Ventures\u003c\/li\u003e\n\u003cli\u003eAS-28 – Impairment of Assets\u003c\/li\u003e\n\u003cli\u003eAS-29 – Provisions, Contingent Liabilities \u0026amp; Contingent Assets\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eEach chapter integrates conceptual explanation, practical illustrations, and exam-focused problem-solving\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cspan\u003eThe structure of the book is as follows:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eChapter-wise, Standard-wise Layout\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e– Each AS is treated as a self-contained learning unit\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eLogical Flow\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e– Objective → Scope → Definitions → Recognition → Measurement → Disclosure → Illustrations\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eIllustration-driven Learning\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e– Numerical problems are solved step-by-step, training students in ICAI-compliant presentation\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eProgressive Difficulty\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e– Starts with basic concepts and advances to complex exam-level applications\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cem\u003eSyllabus-mapped Coverage\u003c\/em\u003e\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e– Content mirrors the ICAI syllabus order, aiding systematic revision\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/div\u003e","brand":"GenZbookcompany","offers":[{"title":"Default Title","offer_id":43092378484870,"sku":null,"price":596.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0651\/2620\/3526\/files\/1769158396011_1_9789364557030_Detail_Page.jpg?v=1769888296","url":"https:\/\/genzbookcompany.com\/products\/students-guide-to-accounting-standards-adv-accounts-study-material-ca-intermediate-2026","provider":"GenZbookcompany","version":"1.0","type":"link"}