Student's guide to accounting standards & guidance notes / by Prasun Rakshit

Introduction to accounting standards The conceptual framework Disclosure of accounting policies Valuation of inventory Contingencies and events occuring after balance sheet date Net profit or loss for the period, prior period items and changes in accounting policies Depreciatiopn accounting Accounting for construction contracts Accounting for research and development Revenue recognition Accounting for fixed assets Accounting for the effects of changes in foreign exchange rates Accounting for Govt. grants Accounting for investments Accounting for amalgamations Accounting for retirement benefits in the financial statements of employers Borrowing costs Segmental reporting Discontinuing operations Related party disclosure Interim financial reporting Intangible assets Accounting for leases Earning per share Accounting for taxes Guidance note on accounting for corporate dividend tax Mixed bag (problems on application of accounting standards) Holding company accounts Accounting for investment in associates in consolidated finansilal statements Financial reporting of interest in joint venture Amamgamations(advanced) Damagers REconstruction (Advanced) Valuation of assets Valuation of business Valuation of Goodwill Valuation of shares Fund flow statement or statement of changes in financial position Cash flow statement Current value accounting Current purchasing power accounting Guidance note on accounting for investment in financial statements of mutual funds Guidance note on accounting treatment for excise duty Guidance note on accounting treatment for CENVAT Guidance note on accounting for equity index futures Value added statements Accounting for employees'stock option scheme Fund based accounting Guidance note on treatment of expenditure incurred during construction period Corporate social reporting human resource accounting Guidance note on accounting for equity index options and equity stock options AS-IAS-US GAAP compared