Close
CAPIFRS-P10
PGDM 2010-12: Term-IV
Corporate Accounting Practices and IFRS
Prof. D. V. Ramana
Course Outline:
Credit: 3.0 credit
Introduction
Large number companies all over the world are using the International Financial Reporting Standards (IFRS) Managers are required to appreciate the various measurement and presentation issues as per the IFRS. The course will make attempt to get into the details of the specific accounting issues and the relevant the accounting standards including IFRS.
Objectives of course
·
To understand the advanced issues of business management and their accounting treatment
·
To understand the principles underlying the new standards
·
To understand the difference between IFRS and the Indian Accounting Standards
·
To critically examine some of the important standards
Topics
1. Introduction to IFRS
2. Tangible Assets : Depreciation, Impairment, Revaluation
3. Intangible Assets: Valuation and Reporting
4. Foreign Currency Transactions and Translations
5. Financial Instruments: Debt/equity classification, Hybrid instruments, Derivative instruments
6. Equity based payments (ESOP and other related items)
7. Derivatives and Hedging Activities
8. Business Combinations (Mergers and Acquisition)
9. Group Accounting: Consolidation of Financial Statements
Reference Book
·
IFRS: Taxman Publication
·
Articles to be distributed during the session
Evaluation
·
Quiz: 20%
·
Term Paper: 20%
·
Mid Term: 25%
·
End Term: 35%
Created By:
Debasis Mohanty
on
05/12/2011
at
09:39 AM
Category
:
PGDM-II
Doctype
:
Document
...........................