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Indian Accounting Standards
19th November 2020
By
indiafreenotes
Unit 1 Introduction to Indian Accounting Standards [Book
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 [Book
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 [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) 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 [Book
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 [Book
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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