Professional Documents
Culture Documents
Lecture 1
Overview of Financial reporting(Overview of International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS),) Overview of Financial reporting(Meaning of Financial Reporting)
T-1:Chapter 1
OR-1 OR-4
Conceptual Framework of Financial Reporting, Applicability of IAS and IFRS and List of IAS Conceptual Framework of Financial Reporting, Applicability of IAS and IFRS and List of IAS Description of Objectives of Corporate Financial Reporting , users of Financial Statements andf Limitations of Financial Statements Description of Objectives of Corporate Financial Reporting , users of Financial Statements andf Limitations of Financial Statements Description of Objectives of Corporate Financial Reporting , users of Financial Statements andf Limitations of Financial Statements Conceptual Framework of Disclosure of Fundamental Accounting Policies, consideration in the
T-1:Chapter 1
OR-1
Lecture 2
T-1:Chapter 1
OR-1 OR-2
Identify the purpose of Financial Reporting, Learn about the Users and Limitations of Financial Statements Identify the purpose Annual Report of Financial Reporting, Learn about the Users and Limitations of Financial Statements Identify the purpose Annual Report of Financial Reporting, Learn about the Users and Limitations of Financial Statements Explicate the rules Annual Report and and means of PPTs disclosure of Accounting Policies
T-1:Chapter 1
OR-1 OR-5
T-1:Chapter 1
OR-1
Lecture 3
T-1:Chapter 1
OR-1
selection of Accounting Policies, Manner of Disclosure, Disclosure of Changes in Accounting Policies and Disclosure of deviations from Fundamental Accounting assumptions Week 2 Lecture 4 Corporate Restructuring(Accounting for Corporate Restructuring) T-1:Chapter 3A OR-1 Conceptual Explain the various Framework of methods of Corporate Corporate Restructuring, Restructuring Theoretical Framework of Methods of Corporate Restructuring along with Distinction between Amalgamation in nature of purchase and Amalgamation in nature of Merger Conceptual Explain the various Framework of methods of Corporate Corporate Restructuring, Restructuring Theoretical Framework of Methods of Corporate Restructuring along with Distinction between Amalgamation in nature of purchase and Amalgamation in nature of Merger Conceptual Framework of Inter Company Holdings Gain the insights of issues involved in Financial Reporting in case of Inter company Holdings Be able to explain
Lecture 5
T-1:Chapter 3A
OR-1
Lecture 6
T-1:Chapter 3B
OR-1
Week 3
Lecture 7
Corporate
T-1:Chapter 3C
OR-1
Conceptual
Restructuring(Demerger)
OR-16
Framework of Financial Reporting related to demergers, Descriptionof Merger abd Demerger reporting and documentation reiquirements
Lecture 8
OR-1 OR-6
Conceptual Identify and Annual Report Framework of Group , Illustrate the Group Holding and Companies Subsidiary Group, Purpose of preparing the Consolidated Financial Statements, Legal Requirements for presentation of Information to Members of the Holding Company Conceptual Identify and Annual Report Framework of Group , Illustrate the Group Holding and Companies Subsidiary Group, Purpose of preparing the Consolidated Financial Statements, Legal Requirements for presentation of Information to Members of the Holding Company Conceptual Identify and Framework of Group , Illustrate the Group Holding and Companies Subsidiary Group, Purpose of preparing the Consolidated Financial Statements, Legal Requirements for presentation of Information to Members of the Holding Company Advantages of Be able to undersand
Lecture 9
OR-1 OR-6
T-1:Chapter 4A
OR-1
Week 4
Lecture 10
Consolidated Financial
T-1:Chapter 4A
OR-1
OR-8
Consolidation, the requirement and Requirement of advantages of Accounting Standard consolidation 21, Consolidation Procedure, Treatment of Differential Homework,Test 1 Conceptual Describe the issues Framework of related to Minority Minority Interest and Interest Chain Holding Theoretical Identify and Framework of Illustrate the Treatment of Pre and Treatment of pre Post acquisition profit acquisition and postacquisition profit Theoretical Framework of Consolidation with two or more subsidiaries Identify the implication of Consolidationof 2 or more subsidiaries
Lecture 11 Lecture 12 Consolidated Financial Statements(Goodwill, Consolidation procedures Minority interests, Goodwill,) Consolidated Financial Statements(Treatment of preacquisition and postacquisition profit.) T-1:Chapter 4A OR-1 OR-7
Week 5
Lecture 13
T-1:Chapter 4A and 4B
OR-1
Lecture 14
OR-1
Lecture 15
T-1:Chapter 4C
OR-1 OR-17
Effects of change in Explicate the foreign currency rate, Reporting Reporting foreign regulations of currency transactions, consolidation with Recognition of foreign subsidiaries Exchange difference, Change in Functional currency, Disposal of foreign operations, tax effects of all exchange differences Components of Recognize the Annual Report and Consolidated profit Reporting Discussion and loss account, requirements of balance sheet and cashConsolidated profit flow statement and loss account, balance sheet and cash flow statement Homework,Test 2 Conceptual framework of Employee Share Based Payments, Explain the meaning,implication and different plans of Employee Share
Week 6
Lecture 16
Consolidated Financial T-1:Chapter 4C Statements(Consolidated profit and loss account, balance sheet and cash flow statement.)
OR-1
Share Based based payments Payments Plans, Equity Settled Employee share based payment plans Share based payments(Equity settled transactions) T-1:Chapter 5 OR-1 OR-10 OR-11 Conceptual Explain the framework of meaning,implication Employee Share and different plans of Based Payments, Employee Share Share Based based payments Payments Plans, Equity Settled Employee share based payment plans Theoretical Learn the framework of Accounting Accounting Procedure Procedure for ESOP, for ESOP, ESPP, ESPP, Variation in Variation in vesting vesting period, period, Cancellation Cancellation and and settlement during settlement during vesting period vesting period Theoretical Learn the Practical Problems framework of Accounting Accounting Procedure Procedure for ESOP, for ESOP, ESPP, ESPP, Variation in Variation in vesting vesting period, period, Cancellation Cancellation and and settlement during settlement during vesting period vesting period Description of Issues Identify the various Discussion in Financial Reporting Issues related to Financial Reporting Conceptual Recognixe the Discussion framework of problems related to Problems with special published financial reference to published statement financial statements Conceptual Define the nature and Discussion framework of types of Financial Financial Instruments Instruments Derivatives, Accounting for
Week 7
Lecture 19
T-1:Chapter 5
OR-1
T-1:Chapter 5
OR-1
Lecture 20
Corporate Financial Reporting(Corporate Financial Reporting - Issues) Corporate Financial Reporting(Problems with special reference to published financial statements.)
Lecture 21
MID-TERM Week 8 Lecture 22 Accounting and Reporting of Financial Instruments(Meaning) T-1:Chapter 8A OR-1
Trading Purpose, Forward Contracts, Interest Rate Swap Accounting and Reporting of Financial Instruments(Recognition) T-1:Chapter 8A OR-1 Conceptual Define the nature and framework of types of Financial Financial Instruments Instruments Derivatives, Accounting for Trading Purpose, Forward Contracts, Interest Rate Swap Conceptual Describe the Framework of currency options Currency option, Subsequent Measurement of Financial Assets and Liabilities Derecognition of Learn the IFRS rules financial asset, for Derecognition of Transfer of Financial Assets and Liabilities assets, Post derecognition rights and obligations, Dereconition of Financial Liabilities Conceptual framework of measurement of financial instruments Be able to explain and illustrate the measurement of Financial Instruments Discussion
Lecture 23
OR-1
Lecture 24
OR-1
Week 9
Lecture 25
Accounting and Reporting of Financial Instruments(Measurement of financial instruments) Valuation(Concept of Valuation) T-1:Chapter 2A
OR-1 OR-13
Lecture 26
OR-1 OR-18
Conceptual Identify and illustrate Practical Problems Framework of Fair the measurement and Value Measurement, valuation techniques Objectives, Theoretical Framework of Fair Value Measurement of fair value, valuation Techniques, Disclosure Objective Conceptual Identify and framework of Illustrate how the Tangible Assets, type Tangible Fixed Annual Report and Practical Problem
T-1:Chapter 2C
OR-1
of value, Original Assets are valued Cost of Fixed assets, Change in original cost Lecture 27 Valuation(Valuation of Intangibles including Brand Valuation and Valuation of Goodwill) T-1:Chapter 2A OR-1 Conceptual Learn the AS related Practical Problems Framework of to Intangible Assets Intangible Assets, Recognition and Initial Measurement of an Intangible asset, Concept of Brand, objectives of Corporate Branding, Objectives of Brand Accounting, Difficulties in Brand Accounting Meaning of Valuation Identify and of Liabilities, Purpose Illustrate how the of Valuation of Liabilities are Liabilities, Bases of accounted for Valuation of Liabilities, Carrying Value of Liability Conceptual and Theoretical framework of Valuation of shares Practical Problems
Week 10 Lecture 28
Valuation(Valuation of Liabilities)
T-1:Chapter 2E
OR-1
Lecture 29
Valuation(Valuation of Shares)
T-1:Chapter 2B
OR-1
Be able to know the Practical Problems procedure and rules on which valuation of shares is based
Lecture 30
Valuation(Valuation of Business)
T-1:Chapter 2F
OR-1
Need for Valuation of Learn the Methods of Business, Two valuation of Business approaches for Valuation of Business, Theoretical framework of Methods of Valuation of Business, Value of Control of the Business Meaning of Value Added, Gross Value Added, Net Value Added, Meaning and objective of Value Added Statement, Advantages and Explicate the concept, objective and method of preparing VAS Annual Report
Week 11 Lecture 31
T-1:Chapter 6
OR-1
Format of Value Added Statement, Limitations of VA Lecture 32 Developments in Financial Reporting(Economic Value Added) T-1:Chapter 6 OR-1 Meaning of Economic Recognize and Value Added, How to Compute EVA of Calculate EVA, Uses any company and Limitations of EVA, Distinction between VA and EVA Meaning of Market Recognize and Value Added, How to illustrate MVA calculate MVA, Uses and Limitations, Relationship between EVA and Market Value Added, Benefits of MVA Meaning of SVA, Implications Explain the nature and need of SVA Annual Report and Discussion
T-1:Chapter 6
OR-1
Lecture 33
Developments in Financial Reporting(Shareholders Value Added) Financial Reporting(Financial Reporting by Mutual funds)
T-1:Chapter 6
OR-1
Week 12 Lecture 34
T-1:Chapter 9A
OR-1 OR-15
Meaning of Mutual Be able to Annual Report and Funds, Organization understand different Discussion of MF, Advantages of rules and standards MF, Types of MF, related to Financial How shall the Reporting by Mutual Investments be Funds disclosed, Accounting for Investments in the financial statements of MF, Accounting treatment of salepurchase of units, Contents of Balance Sheet of MF Meaning of NBFC, Analyze the quality Annual Report and NBFC and Banks, and content of Discussion Types of NBFC Financial Reporting regulated by RBI, by NBFC Minimum owned Funds, Public deposit Norms for NBFC, Liquid Asset Requirements, Income Recognition Principles,
Lecture 35
T-1:Chapter 9B
OR-1 OR-15
Accounting for Investments, NPA, Asset Classification, Disclosure in Balance Sheet, Requirement as to Capital Adequacy Lecture 36 Financial Reporting(Merchant bankers) T-1:Chapter 9C OR-1 OR-15 Meaning of Merchant Bankers, Capital Adequacy Requirements, Financial Reporting requirement of Merchant Bankers Meaning of Stock Brokers, What books of Accounts are required to be maintained by a stock broker, inspection of Records and Documents, Duties and obligation of Stock broker on inspection, Duties of Member Broker Conceptual and Theoretical framework of Human Resource Accounting Analyze the Quality Annual Report and and Content of Discussion Financial Reporting by Merchant Bankers
Week 13 Lecture 37
OR-1
Be able to understand and compare the Financial Reporting of Stock commodity Market Intermediaries with other Market players Financial Reporting
Lecture 38
T-1:Chapter 7
OR-1
Recognize the Annual report importance of HRA and issues involved in it Annual Report
Lecture 39
T-1:Chapter 7
OR-1