This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It comprehensively covers past exam questions with detailed answers, adhering strictly to the new scheme of ICAI. The Present Publication is the 11th Edition for the CA Inter | New Syllabus | May/Sept. 2025 Exams. This book is authored by CA. Parveen Sharma & CA. Kapileshwar Bhalla, with the following noteworthy features: Strictly as per the New Syllabus of ICAI [Extensive Coverage] including: o Past Exam Questions with Answers, including the January 2025 Exam (Solved) o Questions from RTPs and MTPs of ICAI [Arrangement of Question] Questions in each chapter are arranged 'sub-topic' wise based on Para No. of each AS [Marks Distribution] is provided Chapter-wise from May 2024 [Exam Trend Analysis] for the previous exams from May 2024 [ICAI Study Material Comparison] is provided chapter-wise Contents of the book are as follows: Introduction to Accounting Standards Framework for Preparation & Presentation of Financial Statements Applicability of Accounting Standards Presentation & Disclosures Based Accounting Standards Asset-Based Accounting Standards Liabilities-Based Accounting Standards Accounting Standards Based on Item-Impacting Financial Statements Revenue-Based Accounting Standards Other Accounting Standards Consolidated Financial Statements Financial Statement of Companies Buy-Back & Equity Shares with Differential Rights Amalgamation Internal Reconstruction Branch Accounting