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: Strictly as per the New Syllabus of ICAI Coverage of this book includes: o Past Exam Questions with Answers, including the September 2024 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 Ind 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