Sir,
Can Anyone Give me Question Booklets for IPCC May 2013...!!
Group 1 and 2 Both...
Imp - ipcc 2013
Shreyans Jain (........) (151 Points)
16 April 2013
2 Replies
Sathish M
(Management Accountant)
(40581 Points)
Replied 16 April 2013
Paper 5: Advanced Accounting
A. Pronouncements
Accounting Standards 4, 5, 11, 12, 16, 19, 20 26 and 29 are covered in the syllabus.
B. Notification relevant for May, 2013 examination
1. Maintenance of Cash Reserve Ratio at 4.25 per cent.
2. Clarification on Para 46A of notification number G.S.R. 914(E) dated 29.12.2011
on Accounting Standard 11 relating to "The Effects of Changes in Foreign
Exchange Rates"
In order to resolve the problems faced by industry in proper implementation of Para
46A of AS 11 inserted vide notification 914(E) dated 29.12.2011, on account of Para
6 of AS 11 and Para 4(e) of AS 16, MCA had further clarified vide Circular No.25/2012 dated 09.08.2012 that Para 6 of AS 11 and Para 4(e) of the AS 16 shall not
apply to a company which is applying clause Para 46A of AS 11.
3. Statutory Liquidity Ratio for Local Area Banks be reduced from 25 per cent to 23 per
cent of their Net Demand and Time Liabilities (NDTL) with effect from the fortnight
beginning August 11, 2012.
Note : Non-Applicability of Ind ASs for May, 2013 examination
The MCA has hosted on its website 35 converged Indian Accounting Standards (Ind AS) without
announcing the applicability date. These are the standards which are being converged by
eliminating the differences of the Indian Accounting Standards vis-à-vis IFRS. These standards
shall be applied for all companies falling under Phase I to Phase III as prescribed under the
roadmap issued by the core group.
Students may note that Ind ASs are not applicable for the students appearing in May, 2013
Examination. However, Accounting Standards as specified in the syllabus are applicable
for the students appearing in May, 2013 Examination.
Shreyans Jain
(........)
(151 Points)
Replied 16 April 2013
But Sir I want Questions Which covers all the syllabus of That particular Subject....
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