As 14 accounting for amalgamation revised summary pdf. In the previous articles, we have given as 7 construction contracts and as investments. Ca intermediate course is changed and this is a revised scheme for it. Chapter 6 input tax credit and composition scheme for small dealers. The objective of this standard is to establish principles for reporting financial information, about the different types of products and services an enterprise produces and the different geographical areas in which it operates. Ca ipccintermediate exam registration,syllabus,admit card.
Xxxviii of 1949 for regulating the profession of chartered accountancy in the country. Icai the institute of chartered accountants of india set up by an act of parliament. Ca inter study material may 2020 download icai inter. In the previous article, we have given the complete details of as 2 valuation of inventory and a. Amendment to as 2, 4, 6, 10, 14, 21 and 29 issued by the institute of chartered accountants of india, pursuant to issuance of amendments to accounting standards by the mca september 2016 accounting standards withdrawn vide 360th meeting of the council held on november 79, 2016. Accounting for construction contract as7 revised2002 1 applicability of the standard applied in accounting for construction contracts in the financial statements of contractors. This form has to submit icai at the time of completion of articleship. Government grants are assistance by government in cash or kind to an enterprise for past or future compliance with certain conditions. Download form 108 for articleship completion file in pdf. Income tax calculator new scheme vs old scheme and consent letter for fy 202021. List of accounting standards as 2 of icai download.
Icai the institute of chartered accountants of india. Ca foundation ca cpt maths download free books cakart. Recently we provide accounting standard 1, and how accounting standards are formulated. Here in this article you will get to know detail information about the ca cpt math study material. In the previous articles, we have given as 6 depreciation and as 26 intangible assets. As 12 accounting for government grants summary pdf icai. This standard deals with the determination of value at which inventories are carried in the financial statements, including the ascertainment of cost of inventories and any writedown thereof to net realisable value. Scovers all assistance in cash or kind for past or future compliance of conditions. Ifrs note1 ind as 11 and ind as 18 were replaced by ind as 115, on issue of ind as rules, 2015 by mca. Icai has specified that these amendments will come into effect in respect of accounting periods commencing on or after april 1, 2017. List of accounting standards as 2 of icai download pdf copy jul 1, 2019 accounting kewal garg. Icai tv the institute of chartered accountants of india. The institute of chartered accountants of india icai is a statutory body established by an act of parliament, viz.
Sgovernment refers to central and state governments, their agencies and similar bodies. Oct 11, 2016 this revised accounting standards as 10 property, plant and equipment is applicable for the accounting periods commencing on or after april 1, 2017 after considering companies accounting standards amendment rules, 2016 g. This revised accounting standards as 10 property, plant and equipment is applicable for the accounting periods commencing on or after april 1, 2017 after considering companies accounting standards amendment rules, 2016 g. As 22 accounting for taxes on income file as issued by icai. Today we are providing the complete details of accounting standard 12 accounting for government grants i. Accounting standard 2 as 2, inventory valuation complete. As accounting for investments best summary notes icai. Moumrajoint declarations signed with foreign bodies. Only those candidates whose photograph orand signature doesnt appear on the pdf printout of ca ipcc application form, need to send the hard copies application form to icai exam division.
Withdrawal of the announcement issued by the council on. Accounting for construction contract as7 revised2002 1. As 12 accounting for government grants summary pdf. Ifrs iasifrs title ind as ias 1 presentation of financial statement 1 ias 2 inventories 2 ias 7 statement of cash flows 7 ias 8 accounting policies, changes in accounting estimates and errors 8 ias 10 events after the reporting period 10 ias 11 construction contracts 11 ias 12 income taxes 12 ias 16 property, plant and equipment 16 ias 17 leases 17 ias 18 revenue 18. If you like this article then please like us on facebook so that you can get our updates in future. Download form 108 for articleship completion file in pdf format. Chapter 4 payment of service tax and filing of returns. Application for issuance of identity card to membersdownload. Where a construction contract is a contract specifically negotiated for the construction of an asset or combination of assets.
Dec 08, 2011 accounting standards videos issued by icai. Jan 11, 2010 form for request by the articled assistant to his principal for issuance of service certificate in event of completion of articles. Payment of tax us 115 jb is a current tax for the period. However, in view of the future applicability of ifrs 15, mca has recently deferred ind as 115. As22 under csr,2006 is silent on treatment of mat credit. Today we are providing the complete details of as 14 accounting for amalgamation i. Application for issuance of identity card to members download. As 10 accounting for fixed assets revised notes icai. No part of the contents available in any icai publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise, without prior permission, in writing, from the institute.
In the previous articles, we have given as 14 accounting for amalgamation and as 26 intangible assets. Sep 28, 2016 icai has specified that these amendments will come into effect in respect of accounting periods commencing on or after april 1, 2017. Deferred tax assets and liabilities are measured using the regular tax rates and not the rates us 115 jb. Form for request by the articled assistant to his principal for issuance of service certificate in event of completion of articles. This standard deals with accounting for government grants. Accounting standard 2 as 2, inventory valuation complete guide. The institute of chartered accountants of india icai recommends accounting standards to national financial reporting authority nfra and the standards are notified under section 3 of the companies act, 20 by the ministry of corporate affairs, government of india after considering the recommendation of the national financial reporting. Valuation of inventory as2 by r kesavadas what are covered. Students can download and refer ca cpt math best books, notes and video lectures from this article for the better preparation of ca cpt exam. Today we are providing complete details of accounting standard accounting for investments. Ca intermediate syllabus for the new revised scheme is released now, view or download the complete ca intermediate new syllabus pdf here at vsi.
Download icai new ca intermediate 2020 syllabus pdf. The objective of this standard is to prescribe the accounting treatment for property, plant and equipment ppe. Sgovernment refers to central and state governments, their agencies and similar bodies whether local, national or international. Member card trace a member list of firms as on 1st april 2018. Opresent value of defined benefit obligation dbo is the present value without deducting plan assets of expected future payments required to settle obligations resulting from employee services in current prior periods. Apr 16, 2020 accounting standard 10 as 10 accounting for fixed assets. Students who have applied for may 2020 should follow the new course notes issued by icai. Today we are providing the full details of accounting standard 10 revised summary notes. Government grants are sometimes called by other names such as subsidies, cash incentives, duty drawbacks, etc.