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Home > FINANCIAL REPORTING II

FINANCIAL REPORTING II [1]

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

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

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

 

Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects

 

5.00

• Analysis of Financial Statements
• Integrated Reporting
• Corporate Social Responsibility Reporting

12.00

• Indian Accounting Standards on Consolidated and Separate Financial Statements (as per Ind AS)-

8.00

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

8.00

Accounting and Reporting of Financial Instruments (as per Ind AS)
• Derivatives and Embedded Derivatives
• Recognition and Derecognition of Financial Instruments
• Hedge Accounting
• Disclosure

12.00

• Indian Accounting Standards on Business Combinations and Accounting for Corporate Restructuring (including demerger) (as per Ind AS)

Essential Readings: 

Study Material Published by Institute of Chartered Accountants of India

References: 

• 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)

Academic Year: 
2022-2023 [2]

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Source URL: https://accountingtaxation.iisuniv.ac.in/courses/subjects/financial-reporting-ii-6

Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/financial-reporting-ii-6
[2] https://accountingtaxation.iisuniv.ac.in/academic-year/2022-2023