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1 |
Introduction to Accounting Standards |
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2 |
Framework for Preparation and Presentation of
Financial Statements |
|
3 |
Applicability of Accounting Standards |
|
4 |
Presentation & Disclosures Based Accounting
Standards |
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4.1 |
AS 1: Disclosure of Accounting Policies |
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4.2 |
AS 3: Cash Flow Statement |
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4.3 |
AS 17: Segment Reporting |
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4.4 |
AS 18: Related party Transaction |
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4.5 |
AS 20: Earnings Per Share |
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4.6 |
AS 24: Discontinuing Operations |
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4.7 |
AS 25: Interim Financial Reporting |
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5 |
Assets Based Accounting Standards |
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5.1 |
AS 2: Valuation of Inventory |
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5.2 |
AS 10: Property, Plant and Equipment |
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5.3 |
AS 13: Accounting for Investments |
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5.4 |
AS 16: Borrowing Costs |
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5.5 |
AS 19: Leases |
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5.6 |
AS 26: Intangible Assets |
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5.7 |
AS 28: Impairment of Assets |
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6 |
Liabilities Based Accounting Standards |
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6.1 |
AS 15: Employee Benefits |
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6.2 |
AS 29 Provisions, Contingent Liabilities and
Contingent Assets |
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7 |
Accounting Standards Based on Items Impacting
Financial Statement |
|
7.1 |
AS 4: Contingencies and Events Occurring after
the Balance Sheet Date |
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7.2 |
AS 5: Net Profit or Loss for the period, Prior
Period Items and Changes in Accounting Policies |
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7.3 |
AS 11: The Effects of Changes in Foreign Exchange
Rates |
|
4 |
AS 22: Accounting for Taxes on Income |
|
8 |
Revenue Based Accounting Standards |
|
8.1 |
AS 7: Construction Contracts |
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8.2 |
AS 9: Revenue Recognition |
|
9 |
Other Accounting Standards |
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9.1 |
AS 12: Accounting for Government Grants |
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9.2 |
|
|
10 |
Accounting Standards for Consolidated Financial
Statement |
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10.1 |
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10.2 |
AS 23: Accounting for Investments in Associated in
Consolidated Financial Statements |
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10.3 |
AS 27: Financial Reporting of Interests in Joint
Ventures |
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11 |
Financial Statements of Companies |
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11.1 |
Preparation of Financial Statements |
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11.2 |
|
|
12 |
Buyback of Securities |
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13 |
|
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14 |
|
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15 |
CA | CMA | CS Classes
N CAG101B C Advanced Accounting
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