Contents
Unit - I
1. Financial Reporting Nature And Objectives
2. Conceptual Framework FASB & IASB
3. International Accounting Standards Board (IASB)
4. Disclosure Requirements Of IFRS
Unit - II
1. Accounting For Changing Price Level
2. Human Resource Accounting
3. Social Accounting
4. Ind Accounting Statndard 108 (Ind As 108) Operating Segments
5. Ind Accounting Standard 34 (Ind As 34) Interim Reporting
6. Indian Accounting Standard 17 (Ind As 17 ) Leases
7. Indian Accounting Standard 38 (Ind As 38) Intangibles
8. Comparison Between Indian Gaap Us Gaap & Ifrs
9. Recent Trends In Financial Reporting Indian Context
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