Accounting Standards (CA Inter) | Jan 2027 Exams | CA Nakul Katheria

Get FREE Notes: https://unacademy.com/content/ca-inte... 🚨 Get Flat 60% OFF on all CA Intermediate Subscription. 📚 Find the Perfect CA Subscription for You: Plus, Iconic & Iconic Pro 1. CA Intermediate Subscription: https://unacademy.onelink.me/M2BR/tfj... 2. CA Intermediate Store: https://unacademy.onelink.me/M2BR/q4z... 👉 Sankalp Warmup Batch for CA Intermediate Sep'27 starts 26th July! Enroll Now: https://unacademy.com/batch/sankalp-w... 👉 Sankalp Group 2 Batch for CA Intermediate Jan’ 27/ May' 27 starts 6th July! Enroll Now: https://unacademy.com/batch/sankalp-r... Follow us on: 👉Telegram: https://t.me/YoddhaInter2021 👉Instagram:   / unacademyca   Master Complete Accounting Standards for your CA Intermediate Jan 2027 exams with CA Nakul Katheria. This exam-focused marathon covers important concepts, provisions, practical applications, and key areas you need to revise before the exam. 🎯 Perfect for concept building + revision + exam preparation to strengthen your Accounting Standards and boost your score. 🚀 00:00 - Introduction to Accounting Standards Marathon 02:20 - Definition and benchmark of Accounting Standards 03:54 - Understanding GAAP and IFRS 05:46 - History and Background of Accounting Standards in India 09:27 - Applicability of Accounting Standards (Section 133) 11:58 - AS 2: Valuation of Inventories 15:10 - Meaning of Inventories 18:00 - Category-wise Valuation (Finished Goods vs. Raw Material) 25:40 - Calculation of Actual Cost 27:30 - Normal and Abnormal Losses 34:40 - Joint Products and By-Products 41:20 - AS 9: Revenue Recognition 43:10 - Why AS 9 is important 45:33 - Meaning of Revenue 50:02 - Recognition Criteria for Goods 55:46 - Revenue from Interest, Dividend, and Royalty 1:01:13 - AS 7: Construction Contracts 1:03:15 - Types of Contracts (Fixed Price vs. Cost Plus) 1:07:17 - Degree of Completion (Cost-to-Cost Method) 1:24:00 - AS 12: Accounting for Government Grants 1:28:15 - Revenue Grants Treatment 1:30:48 - Capital Grants (Net vs. Gross Method) 1:34:04 - Refund of Government Grants 1:41:35 - AS 10: Property, Plant and Equipment (PPE) 1:44:35 - Meaning and Recognition of PPE 1:47:35 - Measurement at Recognition (Cost Components) 1:52:13 - Depreciation and Revaluation 2:02:13 - AS 26: Intangible Assets 2:05:43 - Internally Generated vs. Separately Acquired 2:06:24 - Research Phase vs. Development Phase 2:15:24 - AS 13: Accounting for Investments 2:18:19 - Meaning and Types (Current vs. Non-Current) 2:28:45 - Reclassification of Investments 2:50:50 - AS 16: Borrowing Costs 2:53:50 - Meaning of Borrowing Costs 2:59:17 - Capitalization Criteria (Qualifying Assets) 3:11:24 - AS 18: Related Party Disclosures 3:18:38 - Identifying Related Parties 3:30:26 - Disclosure Requirements 3:33:39 - AS 17: Segment Reporting 3:35:58 - Business and Geographical Segments 3:36:56 - Reportable Segments (10% Thresholds) 3:45:32 - AS 5: Net Profit or Loss, Prior Period Items and Accounting Policies 4:00:00 - AS 1: Disclosure of Accounting Policies 4:08:42 - AS 4: Contingencies and Events Occurring After the Balance Sheet Date 4:20:21 - AS 11: The Effects of Changes in Foreign Exchange Rates 4:36:36 - AS 25: Interim Financial Reporting 4:45:09 - AS 22: Accounting for Taxes on Income 5:05:33 - AS 19: Leases 5:28:20 - AS 28: Impairment of Assets 5:37:30 - AS 20: Earnings Per Share 📧 Contact Us: Have questions? Reach out to us at [🤙Call +91 8585858585] #CAIntermediate #AccountingStandards #cainterjan26 2027 #CANakulKatheria #CAInter #CAStudents #ICAI #Accounts #Accounting #CAExam #CAPreparation #CAInterRevision #CAAspirants #CommerceStudents #UnacademyCA