Financial Reporting-II

Paper Code: 
BCP-611
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
9.00

I Business Combinations and Accounting for Corporate Restructuring (including demerger) (as per Ind AS)
Accounting and Reporting of Financial Instruments (as per Ind AS)

9.00

Accounting for Share Based Payment (as per Ind AS)

9.00

III Analysis of Financial Statements
Common defects in financial statements of corporate entities

9.00

Accounting for Carbon Credits
Accounting for E-commerce

9.00

Emerging trends in Reporting
(i) Integrated Reporting
(ii) Corporate Social Responsibility Reporting
(iii) Human Resource Reporting
(iv) Value Added Statement

References: 

1. Financial reporting- M.P. VIJAYAKUMAR
2. Financial Reporting: Sekar G(C Sitaraman Co Pvt Ltd)
3. Financial Reporting: Praveen Sharam(Smart Teach Ltd)
4. Study Material Published by ICAI
5. Scanner-Arun Kumar (Suchitra Prakashan (P) Ltd)

Note-
(1) The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless

(2) If either old Accounting Standards (ASs), Accounting Standards Interpretations(ASIs), Guidance Notes (GNs), Announcements and Limited Revisions to ASs are withdrawn or new ASs, GNs, announcements and Limited Revisions to AS are issued byt the Institute of Chartered Accountants of India in place of existing ASs, ASIs, GNs, Announcements and Limited Revisions to AS, the syllabus will accordingly include/exclude such new developments in the place of the existing ones with effect from the date to beNotified by the Institute.

Academic Year: