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Important Announcement – May 2010 Examination – CA Final (New) and (Old) on Accounting Standards – AS-30, 31 & 32



Queries are being received from various quarters as to whether in today’s context, Accounting Standard(AS)-30, Accounting Standard(AS)-31 and Accounting Standard(AS)-32 are required to be studied thoroughly for the examinations of the Institute, as they are included in the respective syllabus.


In regard to above, it is clarified for guidance of students that while students are required to be conversant with the concepts  like types of assets, definitions etc, however, they are not required to be thorough with the application part of the standard, in view of the complexities involved, for May 2010 Exam .


(Vijay Kapur)



Board of Studies



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