"D.S. Rawat, Dr. D.S. Rawat was a Chartered Accountant who taught/guided the CA students (PE-II/Final) for 35+ years. He was awarded a PhD in IFRS. He was a visiting faculty to ICAI for the courses on Accounting Standards and IFRS and associated with the ICAI in the convergence of Indian Accounting Standards (Ind AS) with International Financial Reporting Standards (IFRS). He has 35+ years of practical experience in accounts/audits of various organizations/companies. He has also authored the following books published by Taxmann: Students Guide to Auditing Standards, Students Guide to Accounting Standards, He has been an active participant and speaker in various Seminars and Conferences on Accounting and Finance."
<p>"The Present Publication, authored by Dr. D.S. Rawat, is the 36th Edition, with the following noteworthy features: Text of Accounting Standards explained in easy language Problems and their solution at the end of every Accounting Standard & at the end of each Chapter of AS categorized as advanced problems Comparison of Indian GAAP, US GAAP & IAS. This book is comprehensively restructured keeping in mind Accounting Standards as notified by Companies (Accounting Standard) Rules, 2006. Follows Six Sigma approach to achieve the benchmark zero-error.</p><p>Coverage: AS-1 on Disclosure of Accounting Policies, AS-4 (Revised) on Contingencies and Events Occurring after the Balance Sheet Date, AS-5 on Net Profit/Loss for the Period, Prior Period Items and Change in Accounting Policies, AS-13 on Accounting for Investments, AS-14 on Accounting for Amalgamation AS-20 on Earnings Per Share, AS-21 on Consolidated Financial Statements, AS-22 on Accounting for Taxes on Income, AS-23 on Accounting for Investments in Associates in Consolidated Financial Statements, AS-24 on Discontinuing Operations, AS-25 on Interim Financial Reporting, AS-26 on Intangible Assets, AS-27 on Financial Reporting of Interest in Joint Ventures, AS-28 on Impairment of Assets, AS-29 (Revised) on Provisions, Contingent Liabilities and Contingent Assets, Accounting and Reporting of Financial Instruments (Based on Ind AS-32, Ind AS-107 & Ind AS-109)"</p><div><br></div>