Intensive Refresher Course on Practical Aspects of Accounting Standards (Virtual)

Topic

Speaker

13th June 2022 : 05.00 pm to 08.00 pm

Presentation and Accounting Policies:

Applicability of AS & Framework
Accounting Standards for Non-Corporate Entities
AS-1 - Disclosure of Accounting Policies
AS -3 Cash Flow
AS- 4 Contingencies & Events occuring after the Balance Sheet Date
AS -5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies

CA. Prashant Daftary

Revenue/Income Related:

AS-7 Construction Contracts
AS-9 Revenue Recognition
AS- 12 Accounting for Government Grants
AS-19 Leases

Assets related:

AS-2 Valuation of Inventories
AS- 10 Property Plant & Equipment
AS- 13 Accounting for Investments
AS-26 Intangible Assets
AS-16 Borrowing Costs

Income/Cost related standards:

AS-15 Employee Benefits
AS-28 Impairment of Assets
AS-11 The Effects of Changes in Foreign Exchange Rates
AS-22 Accounting for Taxes on Income

Disclosure related standards:

AS-24 Discontinuing Operations
AS-25 Interim Financial Reporting
AS-18 Related Party Disclosures
AS-20 Earnings per Share
AS -29 Provisions, Contingent Liabilities and Contingent Assets

Group related standards:

AS -21 Consolidated Financial Statements
AS-23 Accounting for Investments in Associates in CFS
AS-27 Financial Reporting of Interests in Joint Venture
As-14 Accounting for Amalgamations