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FINANCIAL REPORTING II
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Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
|---|---|---|
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CO 189 :Prepare and present and analyze Financial Statements in accordance with Indian Accounting Standards CO 190: Examine the corporate Social Responsibility Reporting CO 191: Prepare consolidated financial statements of group entities which includes subsidiaries, associates and joint arrangements based on Indian Accounting Standards CO 192: Prepare accounts for Corporate Restructuring (including demerger) (as per Ind AS) CO 193: Develop an understanding of Accounting and Reporting of Financial Instruments (as per Ind AS) |
Interactive Lectures, Discussion, Tutorials, Reading assignments. Self-learning assignments, Effective questions, Simulation, Seminar presentation
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Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects |
• Analysis of Financial Statements
• Integrated Reporting
• Corporate Social Responsibility Reporting
• Indian Accounting Standards on Consolidated and Separate Financial Statements (as per Ind AS)-
Accounting and Reporting of Financial Instruments (as per Ind AS)
• Financial Instruments: Scope and definitions
• Classification and Measurement of Financial Assets and Financial Liabilities
• Financial Instruments: Equity and Financial Liabilities
Accounting and Reporting of Financial Instruments (as per Ind AS)
• Derivatives and Embedded Derivatives
• Recognition and Derecognition of Financial Instruments
• Hedge Accounting
• Disclosure
• Indian Accounting Standards on Business Combinations and Accounting for Corporate Restructuring (including demerger) (as per Ind AS)
Study Material Published by Institute of Chartered Accountants of India
• Scanner-Arun Kumar (Suchitra Prakashan (P) Ltd)
• M.P. VIJAYAKUMAR; Financial Reporting
• SekarG; Financial Reporting (C SitaramanPvt Ltd)
• Praveen Sharam; Financial Reporting (Smart Teach Ltd)
