Advanced Accounting

 

ADVANCED ACCOUNTING

 

 

1

Introduction to Accounting Standards

2

Framework for Preparation & Presentation of FS

3

Applicability of Accounting Standards

4

Presentation and Disclosures Based AS

1

AS 1: Disclosure of Accounting Policies

2

AS 3: Cash Flow Statement

3

AS 17: Segment Reporting

4

AS 18: Related Party Disclosures

5

AS 20: Earnings Per Share

6

AS 24: Discontinuing Operations

7

AS 25: Interim Financial Reporting

5

Assets Based Accounting Standards

1

AS 2: Valuation of Inventory

2

AS 10: Property, Plant and Equipment

3

AS 13: Accounting for Investments

4

AS 16: Borrowing Costs

5

AS 19: Leases

6

AS 26: Intangible Assets

7

AS 28: Impairment of Assets

6

Liabilities Based Accounting Standards

1

AS 15: Employee Benefits

2

AS 29: Provisions, Contingent Liabilities and Assets

7

AS Based on Items Impacting FS

1

AS 4: Contingencies and Events Occurring after the B/S Date

2

AS 5: Net Profit or Loss for the Period,

Prior Period Items and Changes in Accounting Policies

3

AS 11: The Effects of Changes in Foreign Exchange Rates

4

AS 22: Accounting for Taxes on Income

8

Revenue Based Accounting Standards

1

AS 7: Construction Contracts

2

AS 9: Revenue Recognition

9

Other Accounting Standards

1

AS 12: Accounting for Government Grants

2

AS 14: Accounting for Amalgamations

10

AS for Consolidated Financial Statements

1

AS 21: Consolidated Financial Statements

2

Accounting for Investments in Associates in CFS

3

AS 27: Financial Reporting of Interests in Joint Ventures

11

Financial Statements of Companies

12

Buyback of Securities

13

Amalgamation of Companies

14

Accounting for Reconstruction of Companies

15

Accounting for Branches Including Foreign Branches

 

Mixed

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