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Ishwinder Pal Singh Bawa (Querist)
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20 April 2017 I am appearing for grp 1 this may 17. Do i need to study AS 6 and old AS 10 with the new AS 10 Property, Plant and Equipment.

darvin pipalia

darvin pipalia (Expert)
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20 April 2017 Following are the list of all 28 Accounting Standards (AS) which are fully applicable for CA Final May, 2017 examinations: AS 1: Disclosure of Accounting Policies AS 2: Valuation of Inventories AS 3: Cash Flow Statements AS 4: Contingencies and Events Occurring after the Balance Sheet Date AS 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies AS 6: Depreciation Accounting AS 7: Construction Contracts (Revised 2002) AS 9: Revenue Recognition AS 10: Property, Plant and Equipment (2016) AS 11: The Effects of Changes in Foreign Exchange Rates (Revised 2003) AS 12: Accounting for Government Grants AS 13: Accounting for Investments AS 14: Accounting for Amalgamations AS 15: Employee Benefits AS 16: Borrowing Costs AS 17: Segment Reporting AS 18: Related Party Disclosures AS 19: Leases AS 20: Earnings Per Share AS 21: Consolidated Financial Statements AS 22: Accounting for Taxes on Income AS 23: Accounting for Investment in Associates in Consolidated Financial Statements AS 24: Discontinuing Operations AS 25: Interim Financial Reporting AS 26: Intangible Assets AS 27: Financial Reporting of Interests in Joint Ventures AS 28: Impairment of Assets AS 29: Provisions, Contingent Liabilities and Contingent Assets Amendments made by MCA on 30.3.2016 in the Companies (Accounting Standards) Rules, 2006 and Companies (Indian Accounting Standards) Rules, 2015 are applicable for May, 2017 examination.

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