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Applicability of Standards/Guidance Notes/Legislative Amendments etc. for November, 2018 – Intermediate (IPC) Examination

Paper 1: Accounting

Accounting Standards

AS 1 : Disclosure of Accounting Policies
AS 2 : Valuation of Inventories
AS 3 : Cash Flow Statements
AS 7 : Construction Contracts
AS 9 : Revenue Recognition
AS 10 : Property, Plant and Equipment
AS 13 : Accounting for Investments
AS 14 : Accounting for Amalgamations

Note: Amendments made by the MCA in certain Accounting Standards on 30.3.2016 are also applicable for November, 2018 examination.

Paper 5: Advanced Accounting

Accounting Standards

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 11 : The Effects of Changes in Foreign Exchange Rates
AS 12 : Accounting for Government Grants
AS 16 : Borrowing Costs
AS 19 : Leases
AS 20 : Earnings Per Share
AS 26 : Intangible Assets
AS 29 : Provisions, Contingent Liabilities and Contingent Assets.

Note: Amendments made by the MCA in certain Accounting Standards on 30.3.2016 are also applicable for November, 2018 examination.

To know more in details, find the enclosed attachment

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Attached File : 40_16925_file.pdf

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