Indian Accounting Standard (Ind AS-I) BU B.Com SEP 5th Sem 2024-25 Notes
by | Unit 1 [Book] | |
| Introduction of Ind AS in India | VIEW |
| Emergence of Global Accounting Standards | VIEW |
| Need for Global Accounting standards in India | VIEW |
| Benefits of Global Accounting Standards | VIEW |
| Convergence vs Adoption of IFRS | VIEW |
| Process of Development and Finalization of Indian Accounting Standards | VIEW |
| Transition from AS to Ind AS | VIEW |
| Roadmap for Applicability of Ind AS | VIEW |
| Unit 2 [Book] | |
| Inventories (Ind AS 2) | VIEW |
| Property, Plant and Equipment (Ind AS 16) | VIEW |
| Borrowing Costs (Ind AS- 23) and Disclosures | VIEW |
| Impairment of Assets (Ind AS-36) | VIEW |
| Intangible Assets (Ind AS-38) | VIEW |
| Investment Property (Ind AS-40), Objectives, Scope, Definitions, Recognition, Measurement | VIEW |
| Unit 3 [Book] | |
| Employee Benefits (Ind AS 19), Scope, Employee Benefits, Short-term Employee Benefits, Post – Employment Benefits, Other Long Term Employee Benefits, Termination Benefits | VIEW |
| Provisions, Contingent Liabilities & Contingent Assets (Ind AS 37) Scope, Provision, Liability, Obligating Event | VIEW |
| Relationship Between Provisions and Contingent Liability, Disclosure of Information in the Financial Statements | VIEW |
| Unit 4 [Book] | |
| Ind-As 12 Income Tax, Introduction, Scope, 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 Business Combination | VIEW |
| Ind-AS 21, The Effects of changes in Foreign Exchange Rates, Objective, Scope, Functional Currency, Accounting for Foreign Currency Transactions | VIEW |
| Use of a Presentation Currency Other than the Functional Currency | VIEW |
| Translation to the Presentation Currency | VIEW |
| Difference in the Reporting Dates, Intra Group Transactions, Simple Illustrations under Ind-AS 21 | VIEW |
| Unit 5 [Book] | |
| Financial Statements, Objectives, Qualitative Characteristics, Frame Work for Preparation, Users, Pillars | VIEW |
| Presentation of Financial Statement as Per Ind AS 1 | VIEW |
| Statement of Profit and Loss under Ind AS 1 | VIEW |
| Problems on Preparation of Statement of Profit and Loss & other Comprehensive Income Statement as per Ind-As 1 | VIEW |
| Balance Sheet, Problems on Preparation of Statement of Balance sheet & other Comprehensive Income Statement as per Ind-As 1 | VIEW |