DAY 4 โ€“ REMAINING ACCOUNTING STANDARDS ๐Ÿ•– 7:00 โ€“ 7:45 AM ๐Ÿ“˜ AS 1 โ€“โ€ฆ โ€” CA NOTE HUB โ€” TG.ME

Forwarded fromDADarshan Makwana

๐Ÿ“† DAY 4 โ€“ REMAINING ACCOUNTING STANDARDS ๐Ÿ•– 7:00 โ€“ 7:45 AM ๐Ÿ“˜ AS 1 โ€“ Accounting Policies ๐Ÿ“– Fundamental accounting assumptions ๐Ÿ“ Disclosure rules ๐Ÿ•— 7:45 โ€“ 8:30 AM ๐Ÿ“˜ AS 4 โ€“ Contingencies & Events after Balance Sheet Date ๐Ÿง  Adjusting vs non-adjusting events ๐Ÿ•ฃ 8:30 โ€“ 9:15 AM ๐Ÿ“˜ AS 5 โ€“ Prior Period Items ๐Ÿงฎ Extraordinary items ๐Ÿ“ Change in estimate ๐Ÿ•˜ 9:15 โ€“ 10:00 AM ๐Ÿ“˜ AS 9 โ€“ Revenue Recognition ๐Ÿงฎ Sale of goods ๐Ÿงฎ Rendering of services ๐Ÿงฎ Interest, royalty & dividend โ˜•๏ธ 10:00 โ€“ 10:30 AM ๐Ÿฅฃ Breakfast ๐Ÿ•™ 10:30 โ€“ 11:15 AM ๐Ÿ“˜ AS 10 โ€“ Property, Plant & Equipment (PPE) ๐Ÿงฎ Cost & subsequent expenditure ๐Ÿ“‘ Derecognition ๐Ÿ•ฆ 11:15 AM โ€“ 12:00 PM ๐Ÿ“˜ AS 2 โ€“ Valuation of Inventory ๐Ÿงฎ Cost vs NRV ๐Ÿงฎ FIFO / Weighted Average ๐Ÿ•› 12:00 โ€“ 1:30 PM ๐Ÿ“˜ AS 17 โ€“ Segment Reporting ๐Ÿ“ Business vs geographical segments ๐Ÿฝ 1:30 โ€“ 2:30 PM ๐Ÿฑ Lunch ๐Ÿ• 2:30 โ€“ 3:00 PM ๐Ÿ“˜ AS 18 โ€“ Related Party Disclosures ๐Ÿ“ Relationship & disclosures ๐Ÿ•’ 3:00 โ€“ 3:30 PM ๐Ÿ“˜ AS 24 โ€“ Discontinuing Operations ๐Ÿง  Initial disclosure event ๐Ÿ•ž 3:30 โ€“ 4:00 PM ๐Ÿ“˜ AS 25 โ€“ Interim Financial Reporting ๐Ÿ“ Minimum contents ๐Ÿ•“ 4:00 โ€“ 4:30 PM ๐Ÿ“˜ AS 11 โ€“ Foreign Exchange ๐Ÿงฎ Monetary vs non-monetary items โณ 4:30 โ€“ 4:45 PM ๐Ÿšถโ€โ™‚๏ธ Break ๐Ÿ•” 4:45 โ€“ 5:15 PM ๐Ÿ“˜ AS 12 โ€“ Government Grants ๐Ÿงฎ Capital vs revenue grants ๐Ÿ•  5:15 โ€“ 5:45 PM ๐Ÿ“˜ AS 22 โ€“ Accounting for Taxes on Income ๐Ÿงฎ Timing differences ๐Ÿงฎ Deferred Tax Asset & Liability ๐Ÿ•• 5:45 โ€“ 6:15 PM ๐Ÿ“˜ AS 28 โ€“ Impairment of Assets ๐Ÿงฎ Recoverable amount ๐Ÿ•ก 6:15 โ€“ 6:45 PM ๐Ÿ“˜ AS 29 โ€“ Provisions, Contingent Liabilities & Assets ๐Ÿง  Provision vs liability ๐Ÿ“ Disclosure requirements ๐Ÿฝ 8:30 โ€“ 9:30 PM ๐Ÿ› Dinner ๐Ÿ•ค 9:30 โ€“ 10:00 PM ๐Ÿ“– Calm reading ๐Ÿ“Œ Definitions & recognition rules only ๐Ÿ•™ 10:00 โ€“ 11:30 PM / max 11:59 PM โšก๏ธ Quick Scan ONLY ๐Ÿงพ Headings ๐Ÿ“ Disclosure points

August 30, 2026 1.9K 7