International Financial Reporting-1 Osmania University B.com 5th Semester Notes
25th November 2020 1 By indiafreenotesLast updated on March 17th, 2023 at 12:46 pm
Unit 1 General Purpose of Financial Accounting and Reporting as Per Us GAAP And IFRS: {Book} | |||
GAAP | VIEW | ||
IFRS | VIEW | ||
Conceptual framework: Standard Setting Bodies & Hierarchy | VIEW | ||
Elements of Financial statement | VIEW | ||
Primary objectives of financial reporting | VIEW | ||
Qualitative Characteristics of Financial statement, Fundamental, Assumptions | VIEW | ||
Financial statement Principles | VIEW | ||
Accounting Cycle | VIEW | ||
Preparation of Financial statement, General-purpose financial statements | VIEW | ||
Balance sheet | VIEW | VIEW | |
Income Statement | VIEW | ||
Statement of Comprehensive income | VIEW | ||
Statement of changes in equity | VIEW | ||
Statement of changes cash flows | VIEW | VIEW | |
Public Company reporting requirements | VIEW | ||
SEC Reporting Requirements | VIEW | ||
Interim Financial Reporting | VIEW | ||
Segment Reporting | VIEW | ||
Revenue recognition: 5 Step approach to Revenue Recognition | VIEW | VIEW | |
Certain Customer Right’s & Obligations | VIEW | ||
Specific Arrangements | VIEW | ||
Long Term Construction Contracts | VIEW | ||
Unit 2 Current Assets and Current Liabilities: {Book} | |||
Monetary Current Assets & Current Liabilities: | VIEW | ||
Cash & Cash Equivalents | VIEW | ||
Accounts Receivable | VIEW | ||
Notes Receivable | VIEW | ||
Transfers & Servicing of Financial Assets | VIEW | ||
Accounts Payable | VIEW | ||
Employee-related Expenses Payable | VIEW | VIEW | |
Inventory: Determining Inventory | VIEW | ||
Cost of Goods Sold | VIEW | ||
Inventory Valuation, Inventory Estimation Methods | VIEW | VIEW | VIEW |
Unit 3 Financial Investments and Fixed Assets: {Book} | |||
Financial Investments: | VIEW | ||
Investments in Equity Securities | VIEW | VIEW | |
Investment in Debt Securities | VIEW | ||
Financial Instruments | VIEW | ||
Tangible Fixed Assets, Acquisition of Fixed Assets | VIEW | ||
Capitalization of Interest | VIEW | ||
Costs incurred After Acquisition | VIEW | ||
Depreciation | VIEW | VIEW | VIEW |
Impairment, Asset Retirement Obligation | VIEW | ||
Disposal Conversions | VIEW | VIEW | |
Involuntary Conversions | VIEW | ||
Intangible Assets: | VIEW | ||
Knowledge-based intangibles (R&D, Software) | |||
Legal rights-based intangibles (Patent, Copyright, Trademark, Franchise, License, Leasehold improvements) | |||
Goodwill | VIEW | VIEW | |
Unit 4 Financial Liabilities (As per US GAAP and IFRS): {Book} | ||
Bonds Payable | VIEW | |
Types of Bonds | VIEW | VIEW |
Convertible bonds vs. Bonds with detachable warrants | VIEW | |
Bond Retirement | VIEW | |
Fair Value Option & Fair Value Election | VIEW | |
Debt Restructuring: Settlement, Modification of terms | VIEW | |
Unit 5 Select Transactions (As per US GAAP and IFRS): {Book} | ||
Fair value Measurements: Valuation Techniques, Concept | VIEW | |
Fair value hierarchy | VIEW | |
Accounting changes and error correction: | ||
Changes in Accounting estimate | VIEW | |
Changes in Accounting principle | VIEW | |
Changes in Reporting entity | VIEW | |
Correction of an error, Contingencies | VIEW | |
Possibility of occurrence (Remote, reasonably possible or Probable) | VIEW | |
Disclosure vs. Recognition | VIEW | VIEW |
Derivatives and Hedge Accounting: | VIEW | |
Speculation (non-hedge) | VIEW | |
Fair value hedge, Cash flow hedge | VIEW | |
Nonmonetary exchanges: Exchanges with commercial substance, Exchanges without commercial substance | VIEW | |
Leases: Operating lease, Finance lease | VIEW | |
Sale leaseback | VIEW | |
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