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Commerce and Accounting-2014: Answer Writing Challenge – 5

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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)