Accounting Standards, International Financial Reporting, Standards and IFRS converged ASs (that is Ind-AS) : Introduction of AS, IFRS, and Ind AS, 1.1 Accounting Standards [AS], 1.2 International Financial Reporting Standards – IFRS, 1.3 IFRS converged ASs (that is, Ind-AS), 1.4 Implementation of Ind-AS in India, 1.5 Introductory study of (a) IFRS 1, 1.6 Introductory study of (a) AS – 23 (b) Ind-AS – 28, Exercise
Financial Statement of Holding Companies : Introduction of AS, IFRS, and Ind AS, 2.1 Meaning of Holding Company and Subsidiary Company, 2..2 Presentation of Financial Statements of a holding company, 2.3 Preparation of consolidated Financial Statement, 2.4 Illustrations, 2.5 Theory Exercise, 2.6. Practical Exercises
Liquidation of Companies : 3.0 Objectives, 3.1 Introduction, 3.2 Explanation of Subject, 3.3 Statement of Affairs and Deficiency Account, 3.4 Illustrations, 3.5 Key Terms, 3.6 Exercise
Financial Statements of Insurance Companies : 4.0 Learning Objectives, 4.1 Introduction to Insurance Business, 4.2 Life Insurance, 4.3 General Insurance, 4.4. Important Terms Peculiar to General Insurance Business, 4.5 Final Accounts of General Insurance Business, 4.6 Preparation of Final Accounts of General Insurance Business as per IRDA Regulations, 4.7 Summary, 4.8 Exercise
Accounting for Goods of Small Value Under Hire Purchase Transactions : Preparation of Hire Purchase Trading Account in the books of hire vendor under – (a) Debtors method and (b) Stock and Debtors Method, 5.1. Introduction, 5.2 Accounting, 5.3 Methods of Ascertaining Profit, Exercise