Introduction This thesis is based on the assumption that intangible assets have to be taken into account in all instances of the decision-making process and draws on numerous…

State of knowlage in the field.The theoretical and thematic study references INTRODUCTION In terms of economic behavior and their material structures, assets are grouped…

Chapter 5 - Conceptual Framework Learning Objectives i. Understand the need for a conceptual framework of accounting standards ii. Understand and explain the development…

What is IFRS  Why IFRS  Benefits and challenges  IAS v/s IFRS  GAAP v/s IFRS  Case study on Infosys   Meaning: Accounting Standards are the statements…

1. Lecture 2Basic valuation and fin. statements: Method of ComparablesReadingCh.3 Penman.Papers:• Imam S., Barker R., and Clubb C. (2008). The Use of Valuation Models by…

1. This document contains financial summary and financial statements translated from the original Japanese version, for convenience only. Consolidated Financial Results for…

ACCOUNTING STANDARDS P.GURU PRASAD FACULTY MEMBER ACADEMIC COORDINATOR ACCOUNTING STANDARDS  The term standard denotes a discipline, which provides both guidelines and…

COSTS – BASICS TABLE OF CONTENTS 1. Cost 2. Elements of cost 3. Components of total cost 4. Cost sheet 5. Classification of cost 6. Other costs 7. Cost centre and cost…

1. TOPIC 7: Changes in Business StructureREFER TEXTBOOK company and group financial reporting 2. LEARNING OUTCOME Student will be able to understand: 1. 2. 3.4. 5. 6. 7.…