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Welcome to this Micro Course on Ind AS1 Presentation of Financial Statement.
In this course, you will learn following topics which are covered by Ind AS 1
a) Scope and Objective.
b) Various Definitions
c) Purpose of Financial Statements
d) Complete Set of Financial Statements
e) General Features of Financial Statements
f) Going Concern
g) Accrual Basis of Accounting
h) Materiality and Aggregation
j) Frequency of Reporting
k) Comparative Information
l) Structure and Content of Financial Statements
m) Distinction between Current and Non Current Assets and Liabilities
n) Current Assets
o) Current Liabilities
p) Information to be provided in Balance Sheet, Profit or Loss Section, Other Comprehensive Income Section
q) Statement of Changes in Equity
This course is structured in self paced learning style.
This course covers Indian Accounting Standards. Hence, students outside India - do not take this course if you have no requirement to study / apply Ind AS in practice.
See you inside the course.