Indian Accounting Standards

19th November 2020 1 By indiafreenotes

Last updated on August 29th, 2022 at 08:23 pm

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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