CAPI-P11

CAPI-P11
PGDM 2011-13: Term-IV

Course Name: Corporate Accounting Practices & IFRS

Credits	3 credits
Faculty Name	D. V. Ramana
Program	PGPBM
Academic Year and Term	2012_ Term IV

1. Course Description

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.

2. Student Learning Outcomes
· 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

3. Required Text Books and Reading Material

· IFRS: Taxman Publication
· Articles to be distributed during the session
· Accounting Class_Virtual Class: We will keep on populating the site during our sessions

4. Tentative Session Plan

Issues no.
Topic
Issues for Discussion and Related Reading Material

1
Accounting Issues_IFRS_Ind AS Issues for discussion

2
Accounting for Business Combination IFRS-3 and IndAS-3

3
Business Combination and Consolidation IAS_27_Technical Summary
Note on consolidated financial statements

4
Investment in Associates, Subsidiaries and Consolidated FS IAS_28_Accounting in Associate Companies

5
Accounting for Financial Instruments IAS-39_Technical Summary

6
Accounting for Financial Instruments_Amortisations Note on the concept of Amortisation

7
Accounting for Forex Transactions IAS -21_Technical Summary and Ind-AS-21

8
Accounting for Equity based payments IFRS-2_Technical summary and ESOP guidelines of SEBI

9

Revenue Recognition _Case Analysis_Accounting for I Phone by Apple
Case analysis of Revenue Recognition by Apple

10

Accounting for Derivatives:
Accounting for derivatives note

11
Hedge Accounting Hedge accounting note

12
Split Accounting_Accounting for Convertibles Split Accounting note

13
Accounting for Convertibles Exercise and Videos on Convertibles

14
Accounting for Special Purpose Vehcle Note on SPV accounting

15
Case analysis: Hedging Strategies at General Motors Relevant case study

5. Evaluation

· Quiz: 20%
· Term Paper: 20%
· Mid Term: 25%
· End Term: 35%

6. Academic Integrity: As per the point no. 19, 20 and 21 of manual of policies.

Created By: Debasis Mohanty on 05/17/2012 at 10:03 AM
Category: PGDM-II Doctype: Document

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Issues no.	Topic	Issues for Discussion and Related Reading Material
1	Accounting Issues_IFRS_Ind AS	Issues for discussion
2	Accounting for Business Combination	IFRS-3 and IndAS-3
3	Business Combination and Consolidation	IAS_27_Technical Summary Note on consolidated financial statements
4	Investment in Associates, Subsidiaries and Consolidated FS	IAS_28_Accounting in Associate Companies
5	Accounting for Financial Instruments	IAS-39_Technical Summary
6	Accounting for Financial Instruments_Amortisations	Note on the concept of Amortisation
7	Accounting for Forex Transactions	IAS -21_Technical Summary and Ind-AS-21
8	Accounting for Equity based payments	IFRS-2_Technical summary and ESOP guidelines of SEBI
9	Revenue Recognition _Case Analysis_Accounting for I Phone by Apple	Case analysis of Revenue Recognition by Apple
10	Accounting for Derivatives:	Accounting for derivatives note
11	Hedge Accounting	Hedge accounting note
12	Split Accounting_Accounting for Convertibles	Split Accounting note
13	Accounting for Convertibles	Exercise and Videos on Convertibles
14	Accounting for Special Purpose Vehcle	Note on SPV accounting
15	Case analysis: Hedging Strategies at General Motors	Relevant case study