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
CategoryBangalore University B.com Notes
TagsA2 Indian Accounting Standards-2 Bangalore University B.Com 6th Semester NEP Notes Ind AS 1 presentation of financial statements Ind AS 10 events after the reporting period Ind AS 102 share-based payment Ind AS 103 business combinations Ind AS 104 insurance contracts Ind AS 107 financial instruments disclosures Ind AS 108 operating segments Ind AS 109 financial instruments Ind AS 110 consolidated statements Ind AS 115 revenue recognition Ind AS 116 leases Ind AS 12 income taxes Ind AS 16 property Ind AS 17 leases Ind AS 2 inventories Ind AS 21 the effects of changes in foreign exchange rates Ind AS 27 separate financial statements Ind AS 32 financial performance Ind AS 34 interim financial reporting Ind AS 36 impairment of assets Ind AS 37 provisions and contingencies Ind AS 38 intangible assets Ind AS 40 investment property Ind AS 7 statement of cash flows Ind AS adjustments Ind AS adoption Ind AS adoption roadmap Ind AS applicability Ind AS certification Ind AS compliance checklist Ind AS consolidation rules Ind AS fair value measurement Ind AS financial reporting Ind AS financial statements format Ind AS for banks Ind AS for non-profit organizations Ind AS for SMEs Ind AS hedge accounting Ind AS implementation challenges Ind AS training Ind AS transition Ind AS vs IFRS differences Ind AS vs US GAAP Indian Accounting Standards compliance Indian accounting standards updates Indian GAAP vs Ind AS plant and equipment

1 Comment

Leave a Reply