Top CA inter institutes in Telangana

 Objective: 

T o acquirethe ability to apply specific accounting standards and legislations to different transactions and eventsandin preparation and presentation of financial statements of various business entities. 

Contents: 

1. Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concepts of carve outs. 

2.Framework for Preparation and Presentation ofFinancial Statements (as per Accounting Standards). 

3. Applications of Accounting Standards: 

AS1 :Disclosure of Accounting Policies

 AS2 :Valuation of Inventories 

AS3 :Cash Flow Statements  

AS4:Contingencies and Events occurring after the Balance Sheet Date 

AS5 :Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies 

AS10:Property, Plant and Equipment 

AS11:T he Effects of Changes in Foreign Exchange Rates

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