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Chapter 1 Introduction
Introduction to Ind AS 1
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Scope of Ind AS 1
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Chapter 2 General Purpose Financial Statements
What are General Purpose Financial Statements?
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What are complete set of Financial Statements?
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Presentation of True and Fair View and its compliance with Ind AS
2790.mp4
Whether departure from requirements of Ind AS is permissible / possible?
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Case 1 Deviation from Ind AS
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Chapter 3 Going Concern
Going Concern Assumption
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Going Concern Case Study
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Chapter 4 Others
Accrual Basis of Accounting
2795.mp4
Materiality and Aggregation
2796.mp4
Offsetting with Case Study
2797.mp4
Frequency of Reporting
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Comparitive Information in Financial Statements
2799.mp4
Change in Accounting Policies, retrospective restatement or reclassification
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Consistency of Presentation of Financial Statements
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Structure and Content of Financial Statements as per Ind AS 1
2807.mp4
Balance Sheet minimum requirements as per Ind AS 1
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Distinction between Current and Non Current Items
2809.mp4
What are Current Assets (as per Ind AS 1) ?
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Current Asset Examples
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What is Operating Cycle (as per Ind AS 1)?
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What are Current Liabilities? (as per Ind AS 1)
2813.mp4
Classification of liability in case of refinance / rollover
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Case Study on Classification of liability in case of refinance / rollover
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Classification of Liability in case of breach of provision of long term contract
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Case study on Classification of liability in case of breach of provision of long
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Chapter 5 Case Studies
Case Study 1 on Current Asset Classification as per Ind AS 1
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Case Study 2 on Current Asset Classification as per Ind AS 1
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Case Study 3 on Current Asset Classification as per Ind AS 1
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Chapter 6 Case Studies - Current Asset / Liability Classifications
Electiricty Deposit - Current Asset or Non Current Asset?
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Tender Deposit / EMD - Current or Non Current?
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GST Deposit in dispute - Current or Non Current?
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Income received in advance - Current or Non Current?
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Chapter 7 - Presentation of Information in Financial statements
Information required io be presented in Balance Sheet
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Information required io be presented in Statement of Profit and Loss
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