CA-Final AS and IND AS by CA D. G. SHARMA

Course Discontinued

This course is no longer available and has been discontinued

Topic Name	Faculty	Topic Length
Accounting Standards & Introduction of IndAS: (Covers Exam Problems up to Nov.2015 Exam) Introduction of IndAS. Covers explanation, illustration, exam problems on AS-1 to AS-29 & comparison with corresponding AS with IndAS and Ind AS with IAS/IFRS. Brief introduction of other IndAS on which there is no corresponding AS. Brief introduction of Guidance Note on Accounting issued by ICAI. 1. IND AS Introduction 2. AS-1 Disclosure of Accounting policies (AS-1 VS Ind AS-1) 3. AS-2 Inventory valuation (AS-2 Vs Ind AS-2) (Ind AS 2 vs IAS2) 4. AS-3 Cash Flow statement (AS-3 Vs Ind AS-7) (Ind AS-7 vs IAS7) 5. AS-4 Contingenices & Event occuring after the Balancesheet date (AS-4 vs Ind AS-10) (Ind AS-10 IAS-10) 6. AS-5 Profit loss for the period , Prior period items & Change in accounting policy ( AS-5 Vs Ind AS-8) (Ind AS-8 Vs IAS-8 ) 7. AS-7 Accounting for construction contract 8. AS-9 Revenue Recognition (AS-7&9 Vs Ind AS 115) ( Ind AS 115 Vs IFRS15) 9. AS-10 Property Plant and Equipment 10. AS-11 The effect of changes in foreign exchange rate( AS-11 Vs Ind AS-21 )( Ind AS-21 Vs IAS-21 ) 11. AS-12 Accounting for govt. Grants ( AS-12 Vs Ind AS-20) (Ind AS-20 Vs IAS -20 ) 12. AS-13 Accounting for Investments 13. AS-14. Accounting for Amalgamation( AS-14 Vs Ind AS 103 ) ( Ind AS-103 Vs IFRS-3 ) 14. AS-16 Borrowing costs ( AS-16 Vs Ind AS-23 ) ( Ind AS-23 Vs IAS-23 ) 15. AS-15 Employee Benifits ( AS 15 Vs IND AS 19) ( Ind AS 19 Vs IAS 19 ) 16. AS-17. Segment reporting (AS 17 Vs Ind AS 108) (Ind AS 108 Vs IFRS 8) 17. AS-18 Related party Disclosures (AS 18 Vs Ind AS 24 ) (IndAS 24 Vs IAS 24 ) 18. AS- 19 Leases (AS 19 Vs IndAS 17 ) (IndAS 17 Vs IAS 17 ) 19. AS-20 Earning Per Share (AS 20 Vs Ind AS 33) ( Ind AS 33 Vs IAS 33 ) 20. AS-21 Consolidated Financial Satetment ( AS 21 Vs Ind AS 110 )( Ind AS 110 Vs IFRS 10 ) 21. AS-22 Accounting for Taxes on Income ( AS-22 Vs Ind AS 12 )(Ind AS-12 Vs IAS 12 ) 22. AS-23 Accounting for Investment in Asssociate in consolidated fin. st.(AS-23 Vs Ind AS 28) ( Ind AS 28 Vs IAS 28) 23. AS-27 Financial Reporting of Internet in joint Venture ( AS 27 Vs Ind AS 111 )( Ind AS 111 Vs IFRS 11 ) 24. AS-24 Discontinuing opration ( AS 24 Vs IndAS 105 ) ( IndAS 105 Vs IFRS 5 ) 25. AS-25 Interim Financial Reporting ( AS 25 Vs Ind AS 34 )( Ind AS 34 Vs IAS 34) 26. AS 26 Intangible Assets ( AS 26 Vs Ind AS-38 )( Ind As 38 Vs IAS 38 ) 27. AS-28 Impairement of Assets ( AS 28 Vs Ind AS 36 )( Ind AS 36 Vs IAS 36 ) 28. AS-29 Provision, Contingent liabilities & Contingent Assets ( AS-29 Vs Ind AS 37 ) ( Ind AS 37 Vs IAS 37 ) 29. Ind AS-27 Seprate Financial Statement 30. Ind AS -29 Financial Reporting in hyper inflationary economies 31. Ind AS -41 Agriculture 32. Ind AS-101 First time adoption of Indian Accounting Standards 33. Ind AS-102 Share Based Payments 34. Ind AS 104 Insurance Contracts 35. Ind AS-106 Exploration for & Evalution of mineral Resources 36. Ind AS 112. Disclosure of Interest in other entities 37. Ind AS 113 Fair Value Measurement 38. Ind AS 114 Regulatary Deferral Accounts 39. Guidence note on Accounting issued by ICAI 40. Advice on study & exam by DGS on last day of class	CA D. G. SHARMA	1872 mins
Accounting for Financial Instruments (Based on AS-11, IndAS-32, IndAS-107 & IndAS-109): Covers conceptual explanation with fully solved problems on: Explanation of Financial instrument, Financial Asset, Financial Liability, Equity, Primary & Derivative instrument Accounting for Forward contract to buy, sell foreign currency, Forward contract for speculation Accounting for transaction on Entities Own Equity, Forward contract on Own Equity Accounting for Index Future, Mark to market valuation, Future contract Accounting for Options, Options on own equity, Cap, Collar, Floor strategy of options Securitisation Accounting & calculation Accounting & calculation for Interest Rate Swap, Currency Swap, Staff loan at concessional rate Embedded derivative, Compound Financial Instrument, Convertible debenture - Compulsorily convertible, Optionally convertible. Regular way purchase sale of financial assets: Trade date & settlement date accounting Hedge Accounting explained Differentiation between liability & equity.	CA D. G. SHARMA	823 mins

Meet Your Instructor

CA D. G. SHARMA

B.COM,FCA,LICENTIATE CS,GRAD.CWA

CA D. G. SHARMA is a Practicing Chartered Accountant. He has qualified the exam of all the three premier professional institutes ICAI, ICAI (Institute of Cost Accountants of India) & ICSI.
He has been teaching Accounts, Financial Management and Costing to CA students at Foundation (now CPT), Inter (now IPCC) & Final levels for the last twenty eight years.
He is a Founder Member, Faculty & Director of Central Academy of Professional Studies (CAPS), Nagpur, a premier institution for imparting quality professional education in central India.
He has given lectures in various seminars organised by the Nagpur Branch of ICAI.