Commercial's CA Inter Accounting Standards Made Easy New Syllabus By Ravi Kanth Miriyala And Sunitanjani Miriyala Applicable For May 2021 Exam

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PublisherCommercial Publication AuthorCA Ravi Kanth Miriyala LanguageEnglish BindingPaperback No. of Pages613 Edition13th Edition



I would like to take this opportunity to thank everyone who has provided me suggestions and Corrections for improving the 12th edition of this book. I worked on the valuable suggestions given by the colleagues, teachers from other academies and students to make this book more useful.

The great features of this edition are

  • Updated with the recent revisions made by Ministry of Corporate Affairs
  • Student friendly;
  • Conceptual understanding of the standards with more than 500 detailed examples
  • Very simple language to understand
  • It covers all previous year questions and answers of CA – Inter, IPCC & PCC till Nov 2019
  • Diagrammatic presentation at the requirs


  1. Introduction
  2. Preface to Accounting Standards (Very Important)
  3. Framework for Preparation and Presentation of Financial Statements
  4. AS I – Disclosure of accounting policies
  5. AS 2 – Valuation of inventories
  6. AS 3 – Cash flow statement
  7. AS 4 – Contingencies and events occurring after the balance sheet date
  8. AS 5 – Net profit or loss for the period, prior period items and changes in accounting policies
  9. AS 7 – Construction Contracts
  10. AS 9 – Revenue Recognition
  11. AS 10- Property, Plant & Equipment (PPE)
  12. AS 11- The effects of changes in Foreign Exchange Rates
  13. AS 12 – Accounting for Government Grants
  14. AS 13 – Accounting for investments
  15. AS 14 – Accounting for amalgamation
  16. AS 16 – Borrowing costs
  17. AS 17 – Segment Reporting
  18. AS 18 – Related Party Disclosures
  19. AS 19 – Leases
  20. AS 20 – Earnings per shares
  21. AS 22 – Accounting for Taxes on Income
  22. AS 24 – Discontinuing Operations
  23. AS 26 – Intangible assets
  24. AS 29 – Provisions, contingent liabilities and contingent assets

About the Author:-

CA. Ravi Kanth Miriyala is a Chartered Accountant, teaching/guiding the CA students (Inter & Final) since the last over 5 years. He has had over 4 years experience working with Deloitte and Price Water house. He has more than 7 years of practical experience in the field of Accounts and Audit of various listed and other companies. He is a corporate trainer and has conducted various training sessions on Accounting Standards and IFRS.

He have diligence and immense ability to learn, relearn and unlearn. In spite being Indias best faculty and accepted in whole country they are still far away from arrogance.He have been playing multiple roles since the time they are teachers. He is a teachers, motivators, friends, counselors and inspiration for many aspirants. He gives students a classroom where they can share their doubts and can receive maximum learning. He make students to imbibe all the knowledge given in the class so that they can retain it in the future as well.