CA INTER
Advanced Accounts
Summary of Important Topics
Made by Rutuja Phatangare
Student of CA. Jai Chawla Sir
Face to Face Batch (Jan’25)
1
, INDEX
Sr. No Topic Page No.
1 As 2 - Inventories 3
2 AS 10 – Property Plant & Equipment 8
3 As 13 – Accounting For Investment 16
4 AS 16 – Borrowing Cost 21
5 AS 26 – Intangible Assets 25
6 AS 19 - Leases 30
7 AS 18 – Related Party Disclosure 35
8 AS 28 – Impairment of Assets 38
9 AS 20 - EPS 43
10 AS 22 – Accounting For Taxes on Income 47
11 AS 4 - CONTINGENCIES & EVENTS 50
OCCURRING AFTER THE BALANCE
SHEET DATE
12 Amalgamation of Companies 57
13 Consolidated of F.S. 68
14 Internal Reconstruction 82
15 Buy Back 87
2
,3
, 4
Advanced Accounts
Summary of Important Topics
Made by Rutuja Phatangare
Student of CA. Jai Chawla Sir
Face to Face Batch (Jan’25)
1
, INDEX
Sr. No Topic Page No.
1 As 2 - Inventories 3
2 AS 10 – Property Plant & Equipment 8
3 As 13 – Accounting For Investment 16
4 AS 16 – Borrowing Cost 21
5 AS 26 – Intangible Assets 25
6 AS 19 - Leases 30
7 AS 18 – Related Party Disclosure 35
8 AS 28 – Impairment of Assets 38
9 AS 20 - EPS 43
10 AS 22 – Accounting For Taxes on Income 47
11 AS 4 - CONTINGENCIES & EVENTS 50
OCCURRING AFTER THE BALANCE
SHEET DATE
12 Amalgamation of Companies 57
13 Consolidated of F.S. 68
14 Internal Reconstruction 82
15 Buy Back 87
2
,3
, 4
