MODULE 1
Initial Pages

Chapter 1: Introduction to Accounting Standards

Chapter 2: Framework for Preparation and Presentation of Financial Statements

Chapter 3: Applicability of Accounting Standards

Chapter 4: Presentation & Disclosures Based Accounting Standards

Unit 1: Accounting Standard 1 – Disclosure of Accounting Policies

Unit 2: Accounting Standard 3 – Cash Flow Statement

Unit 3: Accounting Standard 17 – Segment Reporting

Unit 4: Accounting Standard 18 – Related Party Disclosures

Unit 5: Accounting Standard 20 – Earnings Per Share

Unit 6: Accounting Standard 24 – Discontinuing Operations

Unit 7: Accounting Standard 25 – Interim Financial Reporting

MODULE 2
Initial Pages

Chapter 5: Assets Based Accounting Standards

Unit 1: Accounting Standard 2 – Valuation of Inventory

Unit 2: Accounting Standard 10 – Property, Plant and Equipment

Unit 3: Accounting Standard 13 – Accounting for Investments

Unit 4: Accounting Standard 16 – Borrowing Costs

Unit 5: Accounting Standard 19 – Leases

Unit 6: Accounting Standard 26 – Intangible Assets

Unit 7: Accounting Standard 28 – Impairment of Assets

Chapter 6: Liabilities Based Accounting Standards

Unit 1: Accounting Standard 15 – Employee Benefits

Unit 2: AS 29 (Revised) – Provisions, Contingent Liabilities and Contingent Assets

Chapter 7: Accounting Standards Based on Items Impacting Financial Statement

Unit 1: Accounting Standard 4 – Contingencies and Events Occurring After the Balance Sheet Date

Unit 2: Accounting Standard 5 – Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies

Unit 3: Accounting Standard 11 – The Effects of Changes in Foreign Exchange Rates

Unit 4: Accounting Standard 22 – Accounting for Taxes on Income

Chapter 8: Revenue Based Accounting Standards

Unit 1: Accounting Standard 7 – Construction Contracts

Unit 2: Accounting Standard 9 – Revenue Recognition

Chapter 9: Other Accounting Standards

Unit 1: Accounting Standard 12 – Accounting for Government Grants

Unit 2: Accounting Standard 14 – Accounting for Amalgamations

Chapter 10: Accounting Standards for Consolidated Financial Statement

Unit 1: Accounting Standard 21 – Consolidated Financial Statements

Unit 2: Accounting Standard 23 – Accounting for Investments in Associates in Consolidated Financial Statements

Unit 3: Accounting Standard 27 – Financial Reporting of Interests in Joint Ventures

MODULE 3
Initial Pages

Chapter 11: Financial Statements of Companies

Unit 1: Preparation of Financial Statements

Unit 2: Cash Flow Statement

Annexure

Chapter 12: Buyback of Securities

Chapter 13: Amalgamation of Companies

Chapter 14: Internal Reconstruction

Chapter 15: Accounting for Branches including Foreign Branches