Applicability of Standards/Guidance Notes/Legislative Amendments etc. for November, 2015 – Final Examination
Paper 1: Financial Reporting
I. Framework for the Preparation and Presentation of Financial Statements.
II. Accounting Standards
AS No. AS Title
1. Disclosure of Accounting Policies
2. Valuation of Inventories
3. Cash Flow Statements
4. Contingencies and Events Occurring after the Balance Sheet Date
5. Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
6. Depreciation Accounting
7. Construction Contracts (Revised 2002)
9. Revenue Recognition
10. Accounting for Fixed Assets
11. The Effects of Changes in Foreign Exchange Rates (Revised 2003)
12. Accounting for Government Grants
13. Accounting for Investments
14. Accounting for Amalgamations
15. Employee Benefits
16. Borrowing Costs
17. Segment Reporting
18. Related Party Disclosures
19. Leases
20. Earnings Per Share
21. Consolidated Financial Statements
22. Accounting for Taxes on Income
23. Accounting for Investment in Associates in Consolidated Financial Statements
24. Discontinuing Operations
25. Interim Financial Reporting
26. Intangible Assets
27 Financial Reporting of Interests in Joint Ventures
28 Impairment of Assets
29 Provisions, Contingent Liabilities and Contingent Assets
30 Financial Instruments: Recognition and Measurement
Please refer to the attached file for more details
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