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SYLLABUS
- The nature and operations of the IASB
- Structure of the IASC/IASB
- Extant standards of the IASB
- The framework
- The status and use of IFRSs around the world
- The use of IFRS around the world
- The IASB roadmap
- The annual IASB bound volume and its use
- Presentation and profit
- IAS 1, Presentation of financial statements
- IAS 18, Revenue
- IAS 8, Accounting policies, changes in accounting estimates and errors
- Asset recognition and measurement
- IAS 16, Property, plant and equipment
- IAS 38, Intangible assets
- IAS 40, Investment Property
- IAS 36, Impairment of assets
- IAS 23, Borrowing costs
- IAS 20, Accounting for government grants and disclosure of government assistance
- IAS 2, Inventories
- IAS 11, Construction contracts
- IAS 17, Leases
- IAS 32, Financial instruments - presentation
- IAS 39, Financial instruments - recognition and measurement
- IAS 41, Agriculture
- IFRS 7, Financial instruments: disclosures
- IFRS 6, Exploration for and evaluation of mineral resources
- IFRS 5, Non-current assets held for sale and discontinued operations
- Accounting for liabilities
- IFRS 2, Share-based payment
- IAS 37, Provisions, contingent liabilities and contingent assets
- IAS 10, Events after the reporting period
- IAS 19, Employee benefits
- IAS 12, Income taxes
- Group accounting
- IAS 27, Consolidated financial statements and accounting for investment in subsidiaries
- IAS 28, Accounting for investments in associates
- IAS 31, Joint ventures
- IAS 21, The effects of changes in foreign exchange rates
- IAS 29, Financial reporting in hyperinflationary economies
- Disclosure standards
- IAS 7, Statement of cash flows
- IAS 24, Related party disclosures
- IAS 33, Earnings per share
- IAS 34, Interim financial reporting
- IFRS 4, Insurance contracts
- IFRS 1, First time adoption of IFRS
- IFRS 8, Operating segments
- IAS 30, Disclosures in the statements of banks and similar financial institutions
- Principal differences between UK/US GAAP and IFRS
- Proposals for change
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