19 September 2014
Paper 1 : Financial Accounting
Topic : Accounting Standards
Write a short note on the following in about 150 words each :
1. Intangible assets and their treatment in the books of accounts of a firm (2013 Mains)
2. Provisions of Indian Accounting standards regarding treatment in the books of accounts of a firm. (2013 Mains)
3. What is revaluation reserve and how it is created ? Discuss also the merits and demerits of such action. (2012 Mains)








