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The book provides a comprehensive and balanced presentation of various accounting concepts, including the framework for the preparation of financial statements, and the Accounting Standards (AS). This new and thoroughly revised edition has been prepared to present to the readers, new and updated content in view the recent changes in Accounting Standards and the companies law.Salient Features: Four new chapters - Lease Accounting, Revenue Recognition, Conversion of Partnership into Limited Company, Introduction to Accounting Standards. More than 900 illustrations with working notes and 600 unsolved problems for practise. Latest problems from examinations conducted by professional bodies like ICAI, ICSI, ICWAI etc.