INDIAN ACCOUNTING STANDARD भारतीय लेखा मानक M.COM (ABST) SEMSTER – 4. PAPER- 5.

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About Course

📘 Course Description (कोर्स विवरण)

This course covers advanced Indian Accounting Standards (IND-AS) applicable to corporate financial reporting. It focuses on recognition, measurement, presentation, and disclosure requirements as per Ind AS-9, 10, 12, 16, 19, 23, 24, 34, 36, and 41. The course helps students develop conceptual clarity and practical understanding of applying accounting standards in real business situations. It is specially designed for M.Com (ABST) Semester IV students, competitive exam aspirants, and commerce learners interested in corporate reporting standards.

What Will You Learn?

  • By the end of this course, students will be able to:
  • • Understand Accounting Policies, Changes in Estimates and Errors (Ind AS-9)
  • • Learn Events After the Reporting Period (Ind AS-10)
  • • Apply Related Party Disclosure requirements (Ind AS-24)
  • • Understand accounting treatment of Income Taxes (Ind AS-12)
  • • Study Property, Plant and Equipment accounting (Ind AS-16)
  • • Prepare Interim Financial Reports (Ind AS-34)
  • • Learn accounting for Agriculture activities (Ind AS-41)
  • • Understand Employee Benefits accounting (Ind AS-19)
  • • Apply Borrowing Cost capitalization rules (Ind AS-23)
  • • Identify and measure Impairment of Assets (Ind AS-36)
  • • Develop practical problem-solving ability based on IND-AS standards

Course Content

SYLLABUS

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