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Chapter

Specific Accounting Standards

Corporate Financial ReportingSection A: Indian Accounting Standards (25%)25 marks

12 topics

  1. Accounting Policies, Changes in Accounting Estimates and Errors (Ind AS 8)
  2. Income Taxes (Ind AS 12)
  3. Property, Plant and Equipment (Ind AS 16)
  4. Leases (Ind AS 116)
  5. The Effects of Changes in Foreign Exchange Rates (Ind AS 21)
  6. Borrowing Costs (Ind AS 23)
  7. Impairment of Assets (Ind AS 36)
  8. Intangible Assets (Ind AS 38)
  9. Share based Payment (Ind AS 102)
  10. Operating Segments (Ind AS 108)
  11. Fair Value Measurement (Ind AS 113)
  12. Revenue from Contracts with Customers (Ind AS 115)
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