A2 Indian Accounting Standards-2 Bangalore University B.Com 6th Semester NEP Notes

16/11/2023 1 By indiafreenotes
Unit 1 [Book]
Meaning and Definition of Holding Company VIEW
Meaning and Definition of Subsidiary Company VIEW
Steps in Preparation of Consolidated Financial Statements, Capital profit, Revenue profit as per Ind AS 103 VIEW
Non-Controlling Interest and Goodwill or Bargain Purchase Calculations as per Ind AS 103 VIEW
Problems on Consolidated Financial Statements (as per Ind AS 110) VIEW
Joint Arrangements (Ind AS 111) Scope, Assessment, Types of Joint Arrangements VIEW
Investment in Associates and Joint Ventures (Ind AS 28) Scope, Significant, Influence, Equity Method VIEW
Separate Financial Statements (Ind AS 27) Scope, Preparation and Presentation of Separate financial Statement VIEW


Unit 2 [Book]
Related party disclosures (Ind AS 24), Scope, Definitions, Understanding Relationship between Reporting entity and a Person/other entity VIEW
Related Party Transactions VIEW
Disclosure of Related Party Transactions VIEW
Earnings per Share (Ind AS 33), Scope, Definitions, Measurement, Basic earnings per share, Diluted earnings per share, Presentation, Disclosures VIEW
Operating Segment (Ind AS 108) Scope, Definitions, Discontinued operations, Disclosures VIEW


Unit 3 [Book]
Accounting Policies, Changes in Accounting Estimates and Errors (Ind AS 8) Scope, Definitions, Accounting Policies, Changes in Accounting Policies, Changes in Accounting Estimates, Errors Disclosures of Changes in Accounting policies VIEW
Events after the Reporting Period (as per Ind AS 10) Scope, Definitions, Types of Events, Disclosure require as per Ind AS 10 VIEW
Fair Value Measurement (Ind as 113) Scope, Definitions, Unit of Account, The Transaction, Market Participants, The Price, Fair Value at Initial Recognition, Valuation Techniques, Disclosures VIEW


Unit 4 [Book]
Presentation of Financial Instruments (Ind AS 32) Meaning VIEW
Financial Assets, Financial Liabilities VIEW
Recognition and Measurement of financial Instruments (Ind AS 39) Initial and Subsequent Recognition and measurement of Financial Assets and Financial Liabilities VIEW
De-recognition of Financial Assets and Financial Liabilities Ind AS 32 VIEW
Disclosures of Financial Instruments (Ind AS 107) VIEW


Unit 5 [Book]
Ind AS 12 Income Tax Introduction, Scope, Important definitions, Tax Expense, Current Tax, Deferred tax VIEW
Current Tax: Recognition, Measurement & Accounting of current tax effects VIEW
Deferred Tax: Determine the Tax rate(Law), Measurement, Recognition and Accounting of deferred tax, Practical Application Deferred tax arising from a Business combination. VIEW