MODULE 1
Initial Pages
Chapter 1: Introduction to Accounting Standards
Chapter 2: Framework for Preparation and Presentation of Financial Statements
Chapter 3: Applicability of Accounting Standards
Chapter 4: Presentation & Disclosures Based Accounting Standards
Unit 1: Accounting Standard 1 Disclosure of Accounting Policies
Unit 2: Accounting Standard 3 Cash Flow Statement
Unit 3: Accounting Standard 17 Segment Reporting
Unit 4: Accounting Standard 18 Related Party Disclosures
Unit 5: Accounting Standard 20 Earnings Per Share
Unit 6: Accounting Standard 24 Discontinuing Operations
Unit 7: Accounting Standard 25 Interim Financial Reporting
MODULE 2
Initial Pages
Chapter 5: Assets Based Accounting Standards
Unit 1: Accounting Standard 2 Valuation of Inventory
Unit 2: Accounting Standard 10 Property, Plant and Equipment
Unit 3: Accounting Standard 13 Accounting for Investments
Unit 4: Accounting Standard 16 Borrowing Costs
Unit 5: Accounting Standard 19 Leases
Unit 6: Accounting Standard 26 Intangible Assets
Unit 7: Accounting Standard 28 Impairment of Assets
Chapter 6: Liabilities Based Accounting Standards
Unit 1: Accounting Standard 15 Employee Benefits
Unit 2: AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets
Chapter 7: Accounting Standards Based on Items Impacting Financial Statement
Unit 1: Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date
Unit 2: Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
Unit 3: Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates
Unit 4: Accounting Standard 22 Accounting for Taxes on Income
Chapter 8: Revenue Based Accounting Standards
Unit 1: Accounting Standard 7 Construction Contracts
Unit 2: Accounting Standard 9 Revenue Recognition
Chapter 9: Other Accounting Standards
Unit 1: Accounting Standard 12 Accounting for Government Grants
Unit 2: Accounting Standard 14 Accounting for Amalgamations
Chapter 10: Accounting Standards for Consolidated Financial Statement
Unit 1: Accounting Standard 21 Consolidated Financial Statements
Unit 2: Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statements
Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
MODULE 3
Initial Pages
Chapter 11: Financial Statements of Companies
Unit 1: Preparation of Financial Statements
Unit 2: Cash Flow Statement
Annexure
Chapter 12: Buyback of Securities
Chapter 13: Amalgamation of Companies
Chapter 14: Internal Reconstruction
Chapter 15: Accounting for Branches including Foreign Branches