by | Unit 1 Introduction to Indian Accounting Standards | |
| Overview of Accounting Standards | VIEW |
| Objectives of Accounting Standards | VIEW |
| Benefits and Limitations of Accounting Standards | VIEW |
| Process of Formulation of Accounting Standards in India | VIEW |
| List of Indian Accounting Standards (Ind AS) | VIEW |
| Need for Convergence Towards Global Standards | VIEW |
| International Financial Reporting Standards as Global Standards | VIEW |
| Benefits of Convergence with IFRS | VIEW |
| Applicability of Ind AS in India | VIEW |
| Unit 2 Presentation of Financial Statements | |
| Presentation of Financial Statements | VIEW |
| Users of Financial statements | VIEW |
| Objective of Financial statements | VIEW |
| Underlying assumptions | VIEW |
| Qualitative characteristics of financial statements | VIEW |
| The elements of financial statements | VIEW |
| Recognition of the elements of financial statements | VIEW |
| Measurement of the elements of financial statements | VIEW |
| Concepts of Capital and Capital maintenance | VIEW |
| Unit 3 Asset Based Indian Accounting Standards | |
| Property, Plant and Equipment (Ind AS 16) | VIEW |
| Intangible assets (Ind AS 38) | VIEW |
| Impairment of assets (Ind AS 36) | VIEW |
| Inventories (Ind AS 2) | VIEW |
| Borrowing costs (Ind AS 23) | VIEW |
| Investment Property (Ind AS 40) Scope, Definitions, Recognition and Measurement of the above-mentioned Standards | VIEW |
| (Simple Problems on Ind AS 16, 38, 36, 2, 23) |
| Unit 4 Liability Based Indian Accounting Standards | |
| Provisions, Contingent liabilities and contingent assets (Ind AS 37) Scope, provision, Liability, Obligating event, Legal obligation, Constructive obligation, Contingent liability, Contingent asset | VIEW |
| Relationship between Provisions and Contingent liability | VIEW |
| Recognition of Provisions, Contingent asset and Contingent liability | VIEW |
| Measurement and Disclosure of Information in the Financial Statements | VIEW |
| VIEW |
| Unit 5 Revenue Based Indian Accounting Standards | |
| Revenue from contract with customers (Ind AS 115) Contract, Customer, Income, Performance obligation, Revenue, Transaction price, Applicability of Ind AS 115 | VIEW |
| Recognition and identifying performance obligation, Determining the transaction price | VIEW |
| Disclosure Requirements in Financial Statements (Simple Problems Only) | VIEW |
| VIEW |
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