General principles, current/ Non curre t classification, Special cases of Loan - Breach, Refinancing etc
Transition Date, Important Adjustments at Transition - ESOPs, Forex, PPE, CFI, Business Combi, NCI, JVs, Financial Instruments, Govt Loans, Estimates, SRO etc
Discussion on Fair Value, Principal Vs Most Advantageous Market, Valuation of Non Financial Assets, Fair Value Hierarchy
Covers all aspects of Financial Instruments, Definitions, Classifications, Accounting, Derecognition, Impairment & Hedge Accounting
Short term, post employment, termination & other long term benefits
Contingencies, Onerous contracts & restructuring provisions
Equity & cash settled plans, group plans, cash alternatives, vesting conditions, modification & cancellation
Retrospective effects of changes in Accounting Policies & Errors
Covers Functional Currency, Forex transactions & Foreign Operations
Initial recognition, subsequent expenditure, subsequent valuation & depreciation
Interim period, presentation, measurement and tax adjustments