| Unit 1 | |
| Accounting Standards: Introduction | VIEW |
| Meaning, Definition, Objectives, Process of Formulation of Accounting Standards in India, List of Indian Accounting Standards (IND AS) | VIEW |
| International Financial Reporting Standards: Introduction and Features | VIEW |
| Benefits of Convergence with IFRS | VIEW |
| Applicability of IND AS in India | VIEW |
| Challenges in implementation of IND AS | VIEW |
| Unit 2 | |
| Framework for Preparation of Financial Statements | VIEW |
| Presentation of Financial Statement as Per IND AS 1: | VIEW |
| Statement of Profit and Loss (SoPL) | VIEW |
| Balance Sheet (SoFP) | VIEW |
| Statement of Changes in Equity (SoCE) | VIEW |
| Statement of Cash Flow and Notes to Accounts | VIEW |
| Problems on Preparation of Statement of Profit and Loss as per Division II of Schedule III of Companies Act, 2013 | VIEW |
| Problems on Preparation of Statement Balance Sheet as per Division II of Schedule III of Companies Act, 2013 | VIEW |
| Unit 3 | |
| Indian Accounting Standards (IND AS 101) | VIEW |
| First Time Adoption of Indian Accounting Standards (IND AS 101) | VIEW |
| Interim Financial Reporting (IND AS 34) | VIEW |
| Inventories (IND AS 2), Problems | VIEW |
| Unit 4 | |
| Property, Plant and Equipment (IND AS 16) | VIEW |
| Intangible assets (IND AS 38) | VIEW |
| Impairment of assets (IND AS 36) | VIEW |
| Borrowing Costs (IND AS 23) | VIEW |
| Investment Property (IND AS 40) | VIEW |
| Unit 5 | |
| Segment Reporting (IND AS 108) | VIEW |
| Related Party Disclosure (IND AS 24) | VIEW |
| Events after the Balance Sheet Date (IND AS10) | VIEW |
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