student
5205 Points
Joined February 2009
I. Statements and Standards
1. Framework for the Preparation and Presentation of
Financial Statements
Final Course (Old)
Paper 1: Advanced Accounting
2. Accounting Standards (including limited revisions) —AS 1 to
AS 32.
II. Guidance Notes onAccounting Aspects
1. Guidance Note on Treatment of Reserve Created on
Revaluation of Fixed Assets.
2. Guarantees and Counter-Guarantees Given by Companies.
3. Guidance Note onAccrual Basis of Accounting.
4. Guidance Note onAccounting Treatment for Excise Duty.
5. Guidance Note onAccounting for Depreciation in Companies.
6. Guidance Note on Availability of Revaluation Reserve for
Issue of Bonus shares.
7. Guidance Note on Accounting Treatment for
MODVAT/CENVAT.
8 Guidance Note onAccounting for Corporate Dividend Tax.
9. Guidance Note on Accounting for Employee Share-based
Payments.
10. Guidance Note onAccounting for Fringe Benefits Tax.
11. Guidance Note on Accounting for Credit Available in respect
of MinimumAlternate Tax under the Income-taxAct, 1961.
12. Guidance Note on Measurement of Income Tax for Interim
Financial Reporting in the context ofAS 25
Note: Official Announcements and Notifications (in relation to
syllabus) issued till 31st October, 2009 will be applicable for
May, 2010 examination.