CA Final Important Accounting Standards (AS)

CA Final Students can expect around 28-30 Marks in FR Exam, which makes Accounting Standards one of the most important topics. Students are recommended to concentrate on the below Accounting Standards before exam. 

Important Accounting Standards:

We have provided an ABC Method of categorising important Accounting Standards.

Category A:

No.AS Detail
AS 16Borrowing Costs
AS 9Revenue Recognition
AS 13Investments
AS 12Government Grants
AS 22Taxes on Income

Category B:

No.AS Detail
AS 25Interim Financial Reporting
AS 11Foreign Exchange
AS 7Construction Contracts

Category C:

No.AS Detail
AS 28Impairment of Assets
AS 10Fixed Assets
AS 18Related Party


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