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This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the past exam questions & detailed answers strictly as per the new syllabus of ICAI. The Present Publication is the 10th Edition for the CA Inter | New Syllabus | Jan./May 2025 Exams. This book is authored by CA Parveen Sharma & CA Kapileshwar Bhalla, with the following noteworthy features: (i) Strictly as per the New Syllabus of ICAI (ii) Coverage of this book includes: (a) Past Exam Questions with Answers, including the September 2024 Exam (Solved) (b) Questions from RTPs and MTPs of ICAI (iii) [Arrangement of Question] Questions in each chapter are arranged 'sub-topic' wise based on Para No. of each Ind AS (iv) [Marks Distribution] is provided Chapter-wise from May 2024 (v) [Exam Trend Analysis] for the previous exams from May 2024 (vi) [ICAI Study Material Comparison] is provided chapter-wise Contents of the book are as follows: (i) Introduction to Accounting Standards (ii) Framework for Preparation & Presentation of Financial Statements (iii) Applicability of Accounting Standards (iv) Presentation & Disclosures Based Accounting Standards (v) Asset-Based Accounting Standards (vi) Liabilities-Based Accounting Standards (vii) Accounting Standards Based on Item-Impacting Financial Statements (viii) Revenue-Based Accounting Standards (ix) Other Accounting Standards (x) Consolidated Financial Statements (xi) Financial Statement of Companies (xii) Buy-Back & Equity Shares with Differential Rights (xiii) Amalgamation (xiv) Internal Reconstruction (xv) Branch Accounting