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A1 Indian Accounting Standards-I Bangalore University B.Com 5th Semester NEP Notes
18/11/2023
By
indiafreenotes
Unit 1 [Book] |
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Introduction, Meaning and Definition 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 of IFRS |
VIEW |
Features and Merits and Demerits of IFRS |
VIEW |
Benefits of Convergence with IFRS |
VIEW |
Applicability of Ind AS in India |
VIEW |
Unit 2 [Book] |
|
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) objectives, Scope, definitions Recognition, Measurement and disclosures of the above-mentioned Standards |
VIEW |
Unit 3 [Book] |
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Provisions, Contingent liabilities & Contingent Assets (Ind AS 37) Scope, provision, Liability, Obligating event, Legal obligation, constructive obligation, Contingent liability, Contingent Assets |
VIEW |
Relationship between Provisions and Contingent liability |
VIEW |
Disclosure of Information in the Financial Statements |
VIEW |
Employee Benefits (Ind AS 19), Scope, Employee Benefits, Post-employment benefits, Other long term employee benefits, Termination benefits |
VIEW |
Short-term employee benefits u/s Ind AS 19 |
VIEW |
Unit 4 [Book] |
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Revenue from Contracts with Customers (Ind AS 115), Scope |
VIEW |
Definitions: Contract, Customer, Income, Revenue, Contract Asset |
VIEW |
Contract Liability |
VIEW |
Performance obligation, Transaction Price |
VIEW |
Overview of Five Step Model, Problems |
VIEW |
Unit 5 [Book] |
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Framework for preparation of Financial Statements |
VIEW |
Objectives of Financial Statements |
VIEW |
Qualitative Characteristics of Financial Statements |
VIEW |
Users of Financial Statement |
VIEW |
Pillars of Financial Statements |
VIEW |
Presentation of Financial Statement as per Ind AS 1 |
VIEW |
Statement of Profit and Loss, Balance Sheet |
VIEW |
Problems on preparation of Statement of Profit and Loss |
VIEW |
Balance sheet & Other Comprehensive Income Statement as per Ind-As1 |
VIEW |
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