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Chapter

Accounting Standards

Financial AccountingSection F: Accounting Standards (20%)20 marks

9 topics

  1. Introduction to Accounting Standards: GAAP
  2. Introduction to Accounting Standards: AS
  3. Introduction to Accounting Standards: Convergence to Ind AS – Applicability and Scope
  4. Specified Accounting Standards with Comparative Provisions under Ind AS: Disclosure of Accounting Policies (AS 1)
  5. Specified Accounting Standards with Comparative Provisions under Ind AS: Property Plant and Equipment (AS 10)
  6. Specified Accounting Standards with Comparative Provisions under Ind AS: The Effects of Changes in Foreign Exchange Rate (AS 11)
  7. Specified Accounting Standards with Comparative Provisions under Ind AS: Accounting for Government Grants (AS 12)
  8. Specified Accounting Standards with Comparative Provisions under Ind AS: Borrowing Costs (AS 16)
  9. Specified Accounting Standards with Comparative Provisions under Ind AS: Accounting for Taxes on Income (AS 22)
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