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Advanced Financial Accounting & Reporting study material download free

Advanced Financial Accounting & Reporting study material download free

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Published by successgurus
icwai Advanced Financial Accounting & Reporting study material download free
icwai Advanced Financial Accounting & Reporting study material download free

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Published by: successgurus on Mar 25, 2010
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ADVANCEDFINANCIALACCOUNTING& REPORTING
The Institute of Cost and Works Accountants of India12, SUDDER STREET, KOLKATA - 700 016
FINALGROUP - IVPAPER - 16
http://success-gurus.blogspot.com
 
First Edition : January 2008Revised Edition : March 2009
Published by:
Directorate of StudiesThe Institute of Cost and Works Accountants of India12, SUDDER STREET, KOLKATA - 700 016
Printed at :
Repro India Limited,50/2, TTC MIDC Industrial Area, Mahape, Navi Mumbai - 400 710, IndiaCopyright of these Study Notes in reserved by the Institute of Cost and Works Accountantsof India and prior permission from the Institute is necessary for reproduction of the wholeor any part thereof.
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CONTENTS
 
Page No.
 
Study Note - 1
Introduction to IAS, USGAAP, Indian Accounting Standard
11.1 Framework of Accounting 21.1.1 Introduction 21.1.2 Meaning of Accounting 21.1.3 Objectives and Functions of Accounting 31.1.4 Fundamental Accounting Assumptions1.1.5 Limitations of Accounting 41.1.6 Financial Statements1.1.7 Qualitative Characteristics of Financial Statements 51.2
Accounting Standards - Applicability, Interpretation, Scope and Compliance 7
 1.3 US GAAPS 101.3.1 Established Accounting Principles in the US 101.3.2 Other Accounting Literature 111.3.3 AICPA 111.3.4 FASB 111.3.5 Components of US GAAP 111.4 International Accounting Standards 131.4.1 Introduction 131.4.2 Extract of the International Accounting Standards 131.5 International Financial Reporting Standards 291.6 A Comparison IGAAP - US GAAP - IFRS 39
 
Study Note - 2
Preparation of Company Accounts under Various Circumstances 49
2.1 Merger and Acqusitions 502.1.1 Introduction 502.1.2 What is Merger? 502.1.3 Varieties of Mergers 512.1.4 Acquisitions 512.1.5 Types of Acquisitions 522.2 Accounting for Mergers and Acquisitions 542.2.1 Under the Pooling of Interest Method: 552.2.2 How to Value an Acquisition Candidate 6034
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