AC6.6 Financial Reporting and Corporate Disclosures

19/11/2020 1 By indiafreenotes
Unit 1 Related Party Disclosures (Ind AS 24) [Book]  
Related Party Disclosures, Related Party, Related party Transaction VIEW
Key Management Personnel, Significant influence VIEW
Government related entity VIEW
Purpose of related party disclosures VIEW
Disclosure of related party Transactions VIEW


Unit 2 Employee Benefits (Ind AS 19) [Book]  
Employee Benefits Ind AS 19 VIEW
Short-term employee benefits Ind AS 19 VIEW
Post-employment benefits; Defined contribution plans Ind AS 19 VIEW
Defined benefit plans, Other long-term employee benefits Ind AS 19 VIEW
Termination benefits Ind AS 19 VIEW


Unit 3 Accounting for Leases (Ind AS 17) [Book]  
Accounting for Lease Ind AS 17 VIEW
Finance Lease, Operating Lease Ind AS 17 VIEW
Non-cancellable lease Ind AS 17 VIEW
Commencement of Lease term, Minimum Lease Payments, Fair Value Ind AS 17 VIEW
Classification of Lease Ind AS 17 VIEW
Leases in the Financial Statements of Lessees Ind AS 17 VIEW
Leases in the Financial Statements of Lessors Ind AS 17 VIEW


Unit 4 Financial Instruments [Book]  
Presentation of Financial Instruments (Ind AS 32) Meaning VIEW
Financial Assets, Financial Liabilities Ind AS 32 VIEW
Recognition and Measurement of Financial Instruments (Ind AS 39), Initial Recognition, Subsequent recognition of Financial assets and Liabilities VIEW
Derecognition of Financial Assets and Financial Liabilities VIEW
Initial and Subsequent Measurement of Financial Assets and Liabilities VIEW
Disclosures of Financial Instruments (Ind AS 107) VIEW
Disclosure of different Categories of financial assets and financial liabilities in the Balance sheet and Profit and Loss Account VIEW


Unit 5 Consolidated Financial Statements (Ind AS 27) [Book]  
Consolidated Financial Statements, Definitions Ind AS 27 VIEW
Presentation of Consolidated financial Statements Ind AS 27 VIEW
Scope of Consolidated financial statements Ind AS 27 VIEW
Consolidation procedures, Loss of control Ind AS 27 VIEW
Accounting for investments in subsidiaries Ind AS 27 VIEW
Jointly controlled entities and associates in Separate financial statements Ind AS 27 VIEW