Dr D S Rawat CA Nozer Shroff Students Guide to Accounting Standards

Students’ Guide to Accounting Standards is a comprehensive and student-friendly handbook designed to provide clear conceptual understanding and practical application of Accounting Standards (AS) along with an introduction to Ind AS. The book simplifies complex accounting principles and presents them in a structured, easy-to-understand manner.

This edition covers all relevant Accounting Standards issued by ICAI, explained with illustrations, practical examples, and exam-oriented discussions. Special emphasis is placed on conceptual clarity, presentation in financial statements, disclosure requirements, and problem-solving techniques — making it highly useful for CA, CS, CMA, and B.Com/M.Com students.

The inclusion of an introductory section on Ind AS helps readers understand the transition from traditional Accounting Standards to Indian Accounting Standards aligned with IFRS.