INDIAN ACCOUNTING STANDARD भारतीय लेखा मानक M.COM (ABST) SEMSTER – 3. PAPER – 6.

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📘 Course Description (कोर्स विवरण)

This course is designed for M.Com (ABST) Semester–III students as per NEP 2020 syllabus. It explains the conceptual framework and practical application of Indian Accounting Standards (IND-AS). Students will learn recognition, measurement, presentation, and disclosure requirements of financial statements along with important standards such as Ind AS-101, 1, 102, 111, 105, 108, 112, 113, 115, and 116. The course helps students develop strong professional understanding for academic exams and corporate accounting practice.

 

What Will You Learn?

  • 🎯 What Will I Learn? (आप क्या सीखेंगे?)
  • • Concept and importance of Indian Accounting Standards (IND-AS)
  • • First-time adoption of IND-AS (Ind AS-101)
  • • Presentation of financial statements (Ind AS-1)
  • • Accounting treatment of share-based payments (Ind AS-102)
  • • Joint arrangements and their accounting (Ind AS-111)
  • • Non-current assets held for sale (Ind AS-105)
  • • Operating segments reporting (Ind AS-108)
  • • Disclosure of interests in other entities (Ind AS-112)
  • • Fair value measurement techniques (Ind AS-113)
  • • Revenue recognition principles (Ind AS-115)
  • • Accounting treatment of leases (Ind AS-116)
  • • Practical exam-oriented problem solving approach

Course Content

SYLLABUS

  • SYLLABUS

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