Last updated 10/2021
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Language: English | Size: 5.37 GB | Duration: 21h 49m
Course on Accounting Standards for CA / CMA / CS / MBA / M Com / B Com Students
What you’ll learn
Theory and Practice of Accounting Standards
Requirements
Basic knowledge of Accounting
Description
Welcome to this course "Accounting Standards A Complete Study"
The objective of this course is to have a complete overview of theory and practice of Accounting Standards issued by Institute of Chartered Accountants of India. In this course, i have taken efforts to explain each and every part of Accounting Standards and they will be supported by case studies as well.
Knowledge of Accounting Standards is very essential from Examination perspective as well from Practical angle. Because, Accounting Standards significantly influence the way Financial Statements are prepared and presented. Students pursuing professional courses like Chartered Accountancy, Cost and Management Accountancy, Company Secretaryship, etc. should have through knowledge of Accounting Standards.
I will be covering following Accounting Standards in this course
AS 1 Disclosure of Accounting Policies
AS 2 Valuation of Inventories
AS 3 Cash Flow Statements
AS 4 Contingencies and events occuring after Balance Sheet Date
AS 5 Net Profit or Loss for the period, Prior period items and Changes in Accounting Policies
AS 9 Revenue Recognition
AS 10 Property, Plant and Equipment
AS 11 Effects of Changes in Foreign Exchange Rates
AS 12 Accounting for Government Grants
AS 13 Accounting for Investments
AS 16 Borrowing Costs
AS 17 Segment Reporting
AS 22 Accounting for Taxes on Income
This course is structured in self paced learning style. You can learn these number crunching topics at your own pace. Use head phone, have note pad / excel opened to scribble or take note of what you are learning.
Wish you a happy learning.
Overview
Section 1: Introduction
Lecture 1 Welcome Lecture
Section 2: AS 1 DISCLOSURE OF ACCOUNTING POLICIES
Lecture 2 Introduction to AS 1 Disclosure of Accounting Policies
Lecture 3 Fundamental Accounting Assumptions
Lecture 4 Accounting Policies
Lecture 5 Going Concern Assumption Case Study
Section 3: AS 2 VALUATION OF INVENTORY
Lecture 6 AS 2 Introduction
Lecture 7 Items excluded from scope of AS 2
Lecture 8 Types of Inventory
Lecture 9 Inventory cost ascertainment
Lecture 10 Valuation of Inventory
Lecture 11 Measurement of Inventory
Lecture 12 Cost of Inventory
Lecture 13 Joint Products or Byproducts
Lecture 14 Cost Formula
Lecture 15 Other Techniques of Cost Measurement
Lecture 16 Net Realisable Value
Lecture 17 Disclosure Requirements
Lecture 18 Value of Inventory Case Study
Lecture 19 Treatment of Fixed Overheads Case Study
Lecture 20 Computation of Cost of Inventory Case Study
Lecture 21 Valuation of Inventory Net Realiable Value Item by Item Basis Case Study
Lecture 22 Treatment of Normal and Abnormal Loss and Valuation of Inventory Case Study
Lecture 23 Treatment of Production Overheads in Valuation of Inventory Case Study
Section 4: AS 3 Cash Flow Statement
Lecture 24 Cash Flow Statement Introduction (Talking Head)
Lecture 25 Cash Flows from Various Activities (Talking Head)
Lecture 26 Cash Flow Statement Direct Method (Talking Head)
Lecture 27 Cash Flow Statement Indirect Method (Talking Head)
Lecture 28 Case Study 1 Cash flow study (Talking Head)
Lecture 29 Case Study 2 Cash flow study (Talking Head)
Lecture 30 Case Study 3 Cash flow study (Talking Head)
Section 5: AS 4 Contingencies and Events occuring after balance sheet date
Lecture 31 Introduction to AS 4
Lecture 32 Events occurring after Balance Sheet Date
Lecture 33 Adjusting Event and Non Adjusting Event
Lecture 34 Events not affecting Financial Statement
Lecture 35 Special Nature Event (Dividends Declared)
Lecture 36 Going Concern and Events occuring after Balance Sheet Date
Lecture 37 Case Study1 Events occurring after Balance Sheet Date
Lecture 38 Case Study2 Events occurring after Balance Sheet Date
Lecture 39 Case Study3 Events occurring after Balance Sheet Date
Lecture 40 Case Study4 Events occurring after Balance Sheet Date
Lecture 41 Case Study5 Events occurring after Balance Sheet Date
Lecture 42 Case Study6 Events occurring after Balance Sheet Date
Lecture 43 Case Study7 Events occurring after Balance Sheet Date
Lecture 44 Case Study8 Events occurring after Balance Sheet Date
Lecture 45 Case Study 9 Events occuring after Balance Sheet Date
Lecture 46 Case Study 10 Events occuring after Balance Sheet Date
Lecture 47 Case Study 11 Events occuring after Balance Sheet Date
Section 6: AS 5 Net Profit or Loss for the period, Prior Period Items and Changes in Accoun
Lecture 48 AS 5 Introduction
Lecture 49 Profit or Loss from Oridnary Items
Lecture 50 Extra Ordinary Items as per AS 5
Lecture 51 Exceptional Items
Lecture 52 Prior Period Items
Lecture 53 Changes in Accounting Estimates
Lecture 54 Changes in Accounting Policy
Lecture 55 Case Study – Prior Period Item
Lecture 56 Case Study – Disclosure for Ordinary Items
Lecture 57 Case Study – Disclosure for Ordinary Items
Lecture 58 Case Study Prior Period Item
Lecture 59 Case Study Change in Accounting Policy
Section 7: AS 7 Construction Contracts
Lecture 60 Construction Contract and its Type
Lecture 61 Objectives of Accounting for Construction Contract
Lecture 62 Applicability of AS7
Lecture 63 Measurement of Contract Revenue
Lecture 64 Contract Costs – Inclusion and Exclusions
Lecture 65 Basic Principles of Recognition of Revenue and Expenses
Lecture 66 Composition of Contract Revenue
Lecture 67 Provision for Expected Losses
Lecture 68 Effect of change in estimate in Construcition Contract
Lecture 69 Accounting Disclosures by Construction Contractors as per AS 7
Lecture 70 Contract Accounting Case Study 1
Lecture 71 Contract Accounting Case Study 2
Lecture 72 Contract Accounting Case Study 3
Section 8: AS 9 Revenue Recognition
Lecture 73 Revenue Recognition – Introduction
Lecture 74 Item excluded in Revenue Definition
Lecture 75 Timing of Revenue Recognition
Lecture 76 Conditions of Revenue Recognition
Lecture 77 Revenue Recognition when goods are sold subject to conditions
Lecture 78 Revenue from Rendering of service
Lecture 79 Special Treatment of Revenue Recognition
Lecture 80 When Revenue from sale of goods can berecognised?
Lecture 81 Treatment of interdepartmental Transfer
Lecture 82 Revenue Recognition Case Study 1
Lecture 83 Revenue Recognition Case Study 2
Lecture 84 Revenue Recognition Case Study 3
Lecture 85 Revenue Recognition Case Study 4
Lecture 86 Revenue Recognition Case Study 5
Lecture 87 Revenue Recognition Case Study 6
Lecture 88 Revenue Recognition Case Study 7
Lecture 89 Revenue Recognition Case Study 8
Section 9: AS 10 Property, Plant & Equipment
Lecture 90 Introduction to AS 10 (Revised)
Lecture 91 Property, Plant & Equipment – Definition
Lecture 92 Biological Assets & Bearer Plant Defintion
Lecture 93 Agricultural Activity & Produce as per AS 10
Lecture 94 Recognition criterial for Property, Plant & Equipment as per AS 10
Lecture 95 Case Study on Capitalisation of Remodelling Expenses
Lecture 96 "Treatment of Spareparts, Standby Equipment & Servicing Equipment"
Lecture 97 Treatment of Cost of Day to Day Servicing
Lecture 98 Treatment of Replacement of Parts of PPE
Lecture 99 Measurement at Recognition of PPE
Lecture 100 Purchase Price
Lecture 101 Directly Attributable Cost as per AS 10
Lecture 102 Case Study 1 Directly Attributable Cost
Lecture 103 Case Study 2 Directly Attributable Cost
Lecture 104 Case Study 3 Directly Attributable Cost
Lecture 105 Decommissioning, Restoration and similar liabilities
Lecture 106 Cost of Self Constructed Asset
Lecture 107 Measurement of Cost
Lecture 108 Commercial Substance in Exchange Transaction
Lecture 109 Case Study 1 Measurement of Cost
Lecture 110 Case Study 2 Measurement of Cost
Lecture 111 Measurement of Cost Part 2
Lecture 112 Measurement after Recognition
Lecture 113 Cost Model as per AS 10
Lecture 114 Revaluation Model as per AS 10
Lecture 115 Frequency of Revaluation
Lecture 116 Determination of Fair Value
Lecture 117 Accounting treatment under Revaluation Model
Lecture 118 Treatment of Revaluation Increase or Decrease
Lecture 119 Case Study on Treatment of Revaluation Increase or Decrease
Lecture 120 Treatment of Revaluation Surplus
Lecture 121 Depreciation and related aspects under AS 10
Lecture 122 Case Study on Depreciation with ref. to AS 10
Lecture 123 Review of Residual Value & Useful Life of Asset with Case Study
Lecture 124 Commencement of Period for Depreciation
Lecture 125 Cessation of Depreciation with Case Study
Lecture 126 Cessation of Depreciation (Continuation)
Lecture 127 Depreciation for Land and Building
Lecture 128 Change in Method of Depreciation as per AS 10
Lecture 129 Methods of Depreciation as per AS 10
Lecture 130 Case Study Method of Depreciation as per AS 10
Lecture 131 Changes in Decommissioning, Restoration & Other Liabilities as per AS 10
Lecture 132 Changes in Liabilities (Asset recognized under Cost Model) as per AS 10
Lecture 133 Changes in Liabilities (Asset recognized under Revaluation Model) as per AS 10
Lecture 134 4 Situations and its accounting as per AS 10
Lecture 135 Case Study Compensation from 3rd Party as per AS 10
Lecture 136 Retirement of PPE as per AS 10
Lecture 137 De-Recognition of PPE as per AS 10
Lecture 138 Disclosure requirement for PPE as per AS 10
Section 10: AS 11 The Effects of Changes in Foreign Exchange Rates
Lecture 139 Introduction to AS 11 The Effects of Changes in Foreign Exchange Rates
Lecture 140 Areas not covered by AS 11
Lecture 141 What is Foreign Currency Transaction?
Lecture 142 Monetary and Non Monetary Items
Lecture 143 integral and integral foreign operations
Lecture 144 Forward Exchange Contract and Forward Rate
Lecture 145 Initial Recognition of Foreign Exchange Transactions
Lecture 146 Reporting Foregin Currency Items at Balance Sheet Date
Lecture 147 Recognition of Exchange Differences
Lecture 148 Treatment of Exchange Differences of Long Term Monetary Items
Lecture 149 Translation of Financial Statements of Foreign Operations
Lecture 150 Translation of Financial Statements of Integral Foreign Operations
Lecture 151 Translation of Financial Statements of Non Integral Foregin Operations
Lecture 152 How to decide Non Integral Foregin Operations?
Lecture 153 Forward Contract and AS 11
Lecture 154 Case Study 1 Forex Difference and Loan Accounting
Lecture 155 Case Study 2 Capitalization of Foreign Exchange Difference attributable to Depre
Lecture 156 Case Study 3 Preparation of Trial Balance of Foreign Operations in Rupees
Lecture 157 Case Study 4 Recognition of Forward Contract Loss / Gain
Lecture 158 Case Study 5 Accounting for Speculative loss / gain out of Forward Contract
Lecture 159 Disclosures required in Financial Statements
Lecture 160 Presentation of Foreign Currency Monetary Item Translation Difference Account
Lecture 161 Case Study 6 Accounting for Translation of Integral Foreign Operations
Section 11: AS 12 Accounting for Government Grants
Lecture 162 Introduction to Accounting for Government Grants
Lecture 163 What is Government Grant?
Lecture 164 Accounting Treatment for Government Grant
Lecture 165 Recognition of Government Grants
Lecture 166 Presentation of Grants related to Specific Fixed Assets
Lecture 167 Case Study on Accounting for Government Grant (by deducting from Fixed Asset)
Lecture 168 Case Study on Government Grant (Treating as Deferred Income)
Lecture 169 Case Study (Utilisation of Government Grant and Accounting for asset recevied fr
Lecture 170 Presentation of Grants (Revenue & in nature of Promoter’s Contribution)
Lecture 171 Case Study (Accounting treatment for Grant received for Investment)
Lecture 172 Refund of Government Grants
Lecture 173 Disclosures in Financial Statements for Government Grants
Lecture 174 Case Study (Accounting treatment for Refund of Grant credited to Fixed Asset)
Lecture 175 Case Study (Accounting treatment for Refund of Grant credited to Fixed Asset)
Lecture 176 Case Study (Accounting treatment Deferred Grant a/c and refund)
Section 12: AS 13 Accounting for Investments – Case Studies
Lecture 177 Investment Accounting
Lecture 178 Problem 1 Investment Accounting
Lecture 179 Problem 2 Investment Accounting
Lecture 180 Problem 3 Investment Accounting
Lecture 181 Accounting for Fixed Investment Securities
Lecture 182 Problem 4 Accounting for Fixed Investment Securities
Lecture 183 Problem 5 Accounting for Fixed Investment Securities
Section 13: AS 14 Accounting for Amalgamations
Lecture 184 Amalgamation Introduction
Lecture 185 Difference between Amalgamation Absortpion and External Reconstruction
Lecture 186 Types of Amalgamation
Lecture 187 Purchase Consideration
Lecture 188 Case 1 Purchase Consideration
Lecture 189 Case 2 Purchase Consideration
Lecture 190 Methods of Accounting for Amalgamation
Lecture 191 Case 3 Amalgamation in nature of Merger
Lecture 192 Case 4 Amalgamation in nature of Purchase
Lecture 193 Case 5 Purchase Consideration
Lecture 194 Case 6 Purchase Consideration
Lecture 195 Intercompany Owings in Amalgamation
Lecture 196 Journal Entries to be passed in Books of Selling Company
Lecture 197 Journal Entries to be passed in Books of Buying Company
Lecture 198 Intercompany Owings – Adjustment in Value of Stock in Amalgamation
Lecture 199 Case 7 Intercompany Owings and Amalgamation
Lecture 200 Case 8 Amalgamation Closing Ledger in Selling Companies
Lecture 201 Case 9 Amalgamation Closing Ledger in Buying Company
Section 14: AS 16 Borrowing Cost
Lecture 202 Introduction to AS 16 Borrowing Cost
Lecture 203 Definition of Qualifying Asset
Lecture 204 Exchange Difference on Foreign Currency Borrowings treated as Borrowing Cost
Lecture 205 Case Study Exchange Difference on Foreign Currency Borrowings treated as Borrowi
Lecture 206 Borrowing Cost Eligible for Capitalisation
Lecture 207 Specific Borrowing Cost and General Borrowing Cost
Lecture 208 Case study Capitalisation of Borrowing cost from general and specific borrowings
Lecture 209 Case Study Treatment of interest
Lecture 210 Case Study Borrowing cost to be capitalised
Lecture 211 Commencement of Capitalisation of Borrowing Cost
Lecture 212 Suspension of Capitalisation of Borrowing Cost
Lecture 213 Cessation of Capitalisation Cost
Lecture 214 Disclosure in Financial Statements
Lecture 215 Case Study – Treatment of Borrowing Cost on Investments
Section 15: AS 17 Segment Reporting
Lecture 216 Introduction to AS 17 Segment Reporting
Lecture 217 Scope of AS 17 Segment Reporting
Lecture 218 Business Segment Defintion as per AS 17
Lecture 219 Geographical Segment & Reportable Segment as per AS 17
Lecture 220 Segment Revenue, Expense & Result
Lecture 221 Segment Assets & Liabilties
Lecture 222 Treatment of Interest for determining Segment Expense
Lecture 223 Allocation to Segment
Lecture 224 Primary and Secondary Segment Reporting Formats
Lecture 225 Matrix Presentation
Lecture 226 Identifying Business & Geographical Segments
Lecture 227 Quantitative Thresholds for Identifying Reportable Segments as per AS 17
Lecture 228 Primary Reporting Format
Lecture 229 Secondary Segment Information
Lecture 230 Other Disclosures required under AS 17
Lecture 231 Segment Report Case Study 1
Lecture 232 Inter-Segment Transfer Pricing Policy Case 2
Lecture 233 Treatement of Deferred Tax Asset in Segment Reporting Case 3
Lecture 234 Preparation of Segmental Report Case 4
Lecture 235 Identifying Business Segments Case 5
Section 16: AS 19 Leases
Lecture 236 Introduction to AS 19 Leases and its applicability
Lecture 237 Non Cancellable Lease and Lease Term – Definition
Lecture 238 Minimum Lease Payments
Lecture 239 Fair Value, Economic Life & Useful Life
Lecture 240 Residual Value, Guaranteed & Unguaranteed Residual Value, Gross Investment in Le
Lecture 241 Unearned Finance Income, Interest rate implicit in lease & Contingent Rent
Lecture 242 Types of Lease
Lecture 243 Indicators of Financial Lease
Lecture 244 Accounting for Financial Lease
Lecture 245 Interest rate implicit in lease & Case Studies
Section 17: AS 20 Earnings Per Share
Lecture 246 Introduction to AS 20
Lecture 247 Important Definitions
Lecture 248 Basic EPS Introduction
Lecture 249 Case 1 Weighted Average No. of Equity Shares
Lecture 250 When shares are included in Denominator?
Lecture 251 Treatment of Partly Paid Equity Shares
Lecture 252 How to calculate EPS in case of Bonus Issue?
Lecture 253 How to calculate EPS in case of Rights Issue?
Section 18: AS 22 Accounting for Taxes on Income
Lecture 254 Introduction
Lecture 255 Matching Concept and Deferred Tax
Lecture 256 Generally Accepted Accounting Practices for Tax Accounting
Lecture 257 Basic Terms Explained
Lecture 258 Accounting Income and Taxable Income
Lecture 259 Impact of Differences
Lecture 260 Deferred Tax Assets and Liabilities
Lecture 261 Reasonable and Virtual Certainity
Lecture 262 Recognition of Deferred Tax
Lecture 263 Deferred Tax Example
Section 19: Q & A Compedium
Lecture 264 Computation of Depreciation
Section 20: Last Section
Lecture 265 Bonus Lecture
CA Intermediate Students,CMA Students,CS Students
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