International Accounting Standards (AS)

Location
Online
Dates
Can be taken anytime (20 hours)
Course Type
Professional Training Course
Accreditation
Yes (Details)
Language
English
Price
$129

Course Overview

International Accounting Standards (AS) are a set of written statements and principles that define accounting practices. They are issued by authorised institutions of the accounting profession across the world. In Canada, there’s the Accounting Standards Board, whereas in the UK the equivalent is the Financial Reporting Council. In the US, the Financial Accounting Standards Board sets the standards for non-profit and commercial entities. The Governmental Accounting Standards Board does the same for governmental accounting in the US. The standards apply to their professional category such as banking. It’s essential to understand accounting standards as they help organizations operate well and maintain balance in the financial areas of any business. Another side of the finance industry is the investment section. Investors and analysts need accurate and consistent financial data to make informed decisions. To achieve this, there’s a need to grasp the way accountants deal with activities and report financial data.

Who should take this course

Anyone who wants to build their career in Accounting and Finance

Accreditation

Certificate

Course content

· Introduction of AS

· Applicability of AS

· List of AS

thorough discussion on all the AS (Applicability, Objectives, Scope, Definitions, Reconciliations, Measurement, Disclosures etc)

· AS 1 Disclosure of Accounting Principles

· AS 2 Valuation of Inventories

· AS 3 Cash Flow Statements

· AS 4 Contingencies and Events Occurring After the Balance Sheet Date

· AS 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies

· AS 6 Depreciation accounting stands withdrawn

· AS 7 Construction Contracts (Revised 2002)

· AS 9 Revenue Recognition

· AS 10 Property, Plant and Equipment

· AS 11 The Effects Of Changes In Foreign Exchange Rates (Revised 2003)

· AS 12 Accounting for Government Grants

· AS 13 Accounting for Investments

· AS 14 Accounting for Amalgamations

· AS 15 Employee Benefits (Revised 2005)

· AS 16 Borrowing Costs

· AS 17 Segment Reporting

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