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Reply from UPSC on point no 17 check your mail

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Key Accounting Standards (AS)
AS 1: Disclosure of Accounting Policies
AS 2: Valuation of Inventories
AS 3: Cash Flow Statements
AS 4: Contingencies and Events After the
Balance Sheet Date
AS 5: Net Profit or Loss for the Period, Prior
Period Items, and Changes in Accounting
Policies
AS 6: Depreciation Accounting
AS 7: Construction Contracts
AS 9: Revenue Recognition
AS 10: Property, Plant, and Equipment
AS 11: The Effects of Changes in Foreign
Exchange Rates
AS 12: Accounting for Government Grants
AS 13: Accounting for Investments
AS 14: Accounting for Amalgamation
AS 15: Employee Benefits
AS 16: Borrowing Costs
AS 17: Segment Reporting
AS 18: Related Party Disclosures
AS 19: Leases
AS 20: Earnings Per Share
AS 21: Consolidated Financial Statements
AS 22: Accounting for Taxes on Income
AS 23: Accounting for Investments in
Associates
AS 24: Discontinuing Operations
AS 25: Interim Financial Reporting
AS 26: Intangible Assets
AS 27: Financial Reporting of Interests in
Joint Ventures
AS 28: Impairment of Assets
AS 29: Provisions, Contingent Liabilities, and
Contingent Assets

Very important session live @6:15

7:30 pm live must watch session for good score strategy

Must to cover nobel prize 2025

It was asked in 2023 for 2022
Sorry here are chances in 2025 too