by | Unit 1 Introduction: {Book} | |||
| Introduction to Accounting, Concept of Accounting Theory | VIEW | VIEW | VIEW |
| Role of Accounting theory | VIEW | ||
| Classification of Accounting Theory | VIEW | ||
| Deductive and inductive approach in theory formulation | VIEW | ||
| Accounting Principles | VIEW | ||
| Accounting Concepts and Conventions | VIEW | ||
| Accounting Standard: Concept, Evolution | VIEW | VIEW | |
| Unit 2 Standards Relating to Financial Reporting & Disclosure {Book} | ||
| Ind AS-101: First time adoption of Indian Accounting Standards | VIEW | |
| Ind AS-1: Presentation of Financial Statements | VIEW | |
| Ind AS-7: Cash Flow Statements | VIEW | VIEW |
| Ind AS-8: Accounting Policies, Changes in Accounting Estimates and Errors | VIEW | |
| Ind AS-10: Events after the Balance Sheet Date | VIEW | |
| Ind AS-24: Related Party Disclosures | VIEW | |
| Ind AS- 34: Interim Financial Reporting | VIEW | |
| Ind AS-105: Non-Current assets held for sale and discontinued operations | VIEW | |
| Ind AS- 108: Operating Segments | VIEW | |
| Unit 3 Standards Providing Guidance on Financial Statement Items {Book} | |
| Ind AS-2: Inventories | VIEW |
| Ind AS-11: Construction contracts | VIEW |
| Ind AS-12: Income taxes | VIEW |
| Ind AS-16: Property, Plant and Equipment | VIEW |
| Ind AS-17: Leases | VIEW |
| Ind AS-18: Revenue | VIEW |
| Ind AS-20: Accounting for Government Grants and Disclosure of Government Assistance | VIEW |
| Ind AS-23: Borrowing Costs | VIEW |
| Ind AS-38: Intangible Assets | VIEW |
| Unit 4 Standards Relating to Business Acquisitions and Consolidations {Book} | |
| Ind AS-28: Investments in Associate and Joint Ventures | VIEW |
| Ind AS-103: Business Combinations | VIEW |
| Ind AS-110: Consolidated Financial Statements | VIEW |
| Ind AS-111: Joint Arrangements | VIEW |
| Ind AS-112: Disclosure of interest in other entities | VIEW |
| Unit 5 Financial Reporting {Book} | |
| Financial reporting Concept | VIEW |
| Development in Financial reporting objectives | VIEW |
| True Blood Report (USA) | VIEW |
| The Corporate Report (UK) | VIEW |
| Stamp Report (Canada) | VIEW |
| Objectives of Financial Reporting | VIEW |
| Qualities of Financial Reporting | VIEW |
| Recent trends in Corporate Reporting in India | VIEW |
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