A2 Indian Accounting Standards-2 Bangalore University B.Com 6th Semester NEP Notes
by | Unit 1 [Book] | |
| Meaning and Definition of Holding Company | VIEW |
| Meaning and Definition of Subsidiary Company | VIEW |
| Steps in Preparation of Consolidated Financial Statements, Capital profit, Revenue profit as per Ind AS 103 | VIEW |
| Non-Controlling Interest and Goodwill or Bargain Purchase Calculations as per Ind AS 103 | VIEW |
| Problems on Consolidated Financial Statements (as per Ind AS 110) | VIEW |
| Joint Arrangements (Ind AS 111) Scope, Assessment, Types of Joint Arrangements | VIEW |
| Investment in Associates and Joint Ventures (Ind AS 28) Scope, Significant, Influence, Equity Method | VIEW |
| Separate Financial Statements (Ind AS 27) Scope, Preparation and Presentation of Separate financial Statement | VIEW |
| Unit 2 [Book] | |
| Related party disclosures (Ind AS 24), Scope, Definitions, Understanding Relationship between Reporting entity and a Person/other entity | VIEW |
| Related Party Transactions | VIEW |
| Disclosure of Related Party Transactions | VIEW |
| Earnings per Share (Ind AS 33), Scope, Definitions, Measurement, Basic earnings per share, Diluted earnings per share, Presentation, Disclosures | VIEW |
| Operating Segment (Ind AS 108) Scope, Definitions, Discontinued operations, Disclosures | VIEW |
| Unit 3 [Book] | |
| Accounting Policies, Changes in Accounting Estimates and Errors (Ind AS 8) Scope, Definitions, Accounting Policies, Changes in Accounting Policies, Changes in Accounting Estimates, Errors Disclosures of Changes in Accounting policies | VIEW |
| Events after the Reporting Period (as per Ind AS 10) Scope, Definitions, Types of Events, Disclosure require as per Ind AS 10 | VIEW |
| Fair Value Measurement (Ind as 113) Scope, Definitions, Unit of Account, The Transaction, Market Participants, The Price, Fair Value at Initial Recognition, Valuation Techniques, Disclosures | VIEW |
| Unit 4 [Book] | |
| Presentation of Financial Instruments (Ind AS 32) Meaning | VIEW |
| Financial Assets, Financial Liabilities | VIEW |
| Recognition and Measurement of financial Instruments (Ind AS 39) Initial and Subsequent Recognition and measurement of Financial Assets and Financial Liabilities | VIEW |
| De-recognition of Financial Assets and Financial Liabilities Ind AS 32 | VIEW |
| Disclosures of Financial Instruments (Ind AS 107) | VIEW |
| Unit 5 [Book] | |
| Ind AS 12 Income Tax Introduction, Scope, Important definitions, Tax Expense, Current Tax, Deferred tax | VIEW |
| Current Tax: Recognition, Measurement & Accounting of current tax effects | VIEW |
| Deferred Tax: Determine the Tax rate(Law), Measurement, Recognition and Accounting of deferred tax, Practical Application Deferred tax arising from a Business combination. | VIEW |