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Accounting for CA Inter - Paper 1 (Module 1)
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Convergence to IFRS in India
Advantages of Accounting Standards
What are Accounting Standards?
Need for convergence of AS with IFRS
Status of Accounting Standards
What is IFRS and benefit of convergence?
What is Ind AS?
What are Carve Outs and Carve Ins in Ind AS?
Implementation of Ind AS for Companies
Implementation of Ind AS for NBFC, Scheduled Commercial Banks, Insurers / Insurance Companies
Intro to fundamental accounting assumptions
Recognition of asset and liability - example
Components of Financial Statements
Objectives and Users of Financial Statements
Going Concern Assumption
Accrual Basis Assumption
Elements of Financial Statements
What is Asset?
What is Equity?
What is Liability
What is Expense?
Current Cost Convention
What is Income?
Realisable Value
Measurement of elements of Financial Statements
What is Historical Cost?
Present Value Convention
Concept of Capital Maintenance
Financial Capital Maintenance at Historical Cost
Physical Capital Maintenance at Current Cost
Introduction to AS 1 Disclosure of Accounting Policies
Fundamental Accounting Assumptions
Accounting Policies
Going Concern Assumption Case Study
AS 2 Introduction
Items excluded from scope of AS 2
Types of Inventory
Inventory cost ascertainment
Valuation of Inventory
Measurement of Inventory
Cost of Inventory
Joint Products or Byproducts
Cost Formula
Other Techniques of Cost Measurement
Net Realisable Value
Disclosure Requirements
Value of Inventory Case Study
Treatment of Fixed Overheads Case Study
Computation of Cost of Inventory Case Study
Valuation of Inventory Net Realiable Value Item by Item Basis Case Study
Treatment of Normal and Abnormal Loss and Valuation of Inventory Case Study
Treatment of Production Overheads in Valuation of Inventory Case Study
Introduction to Accounting Standards
Convergence to IFRS in India
Advantages of Accounting Standards
What are Accounting Standards?
Need for convergence of AS with IFRS
Status of Accounting Standards
What is IFRS and benefit of convergence?
Preview
Framework for Preparation and Presentation of Financial Statements
What is Ind AS?
What are Carve Outs and Carve Ins in Ind AS?
Implementation of Ind AS for Companies
Implementation of Ind AS for NBFC, Scheduled Commercial Banks, Insurers / Insurance Companies
Intro to fundamental accounting assumptions
Recognition of asset and liability - example
Components of Financial Statements
Objectives and Users of Financial Statements
Going Concern Assumption
Accrual Basis Assumption
Elements of Financial Statements
What is Asset?
What is Equity?
What is Liability
What is Expense?
Current Cost Convention
What is Income?
Realisable Value
Measurement of elements of Financial Statements
What is Historical Cost?
Present Value Convention
Concept of Capital Maintenance
Preview
Financial Capital Maintenance at Historical Cost
Physical Capital Maintenance at Current Cost
AS 1 DISCLOSURE OF ACCOUNTING POLICIES
Introduction to AS 1 Disclosure of Accounting Policies
Fundamental Accounting Assumptions
Accounting Policies
Going Concern Assumption Case Study
AS 2 VALUATION OF INVENTORY
AS 2 Introduction
Items excluded from scope of AS 2
Types of Inventory
Inventory cost ascertainment
Valuation of Inventory
Measurement of Inventory
Cost of Inventory
Joint Products or Byproducts
Cost Formula
Other Techniques of Cost Measurement
Net Realisable Value
Disclosure Requirements
Value of Inventory Case Study
Treatment of Fixed Overheads Case Study
Computation of Cost of Inventory Case Study
Valuation of Inventory Net Realiable Value Item by Item Basis Case Study
Treatment of Normal and Abnormal Loss and Valuation of Inventory Case Study
Treatment of Production Overheads in Valuation of Inventory Case Study
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