What You'll Learn
Conceptual Framework of Financial Reporting
Indian Accounting Standards (Ind AS)
General-purpose financial statements
First time adoption of Ind AS
Presentation and Disclosure
Revenue from contracts with customers
Inventories and fixed assets
Leases, borrowing costs and impairment of assets
Intangible assets and investment property
Non-current assets held for sale and discontinued operations
Employee benefits and provisions
Income taxes and deferred tax
Foreign currency transactions and translation
Related parties, EPS and operating segments
Government grants and share-based payments
Business combinations and corporate restructuring
Amalgamation, merger and demerger
Consolidated financial statements
Associates, joint ventures and joint arrangements
COURSE CURRICULUM
Module 1 – Conceptual Framework & Ind AS Fundamentals
Study:
- Framework for Financial Reporting
- Objective of Financial Reporting
- Qualitative Characteristics
- Elements of Financial Statements
- Recognition & Measurement
- Presentation & Disclosure
- First-time Adoption of Ind AS
Module 2 – Presentation & Measurement of Financial Statements
Study:
- Ind AS 1
- Ind AS 7
- Ind AS 8
- Ind AS 10
- Ind AS 34
- Schedule III
- Accounting Policies
- Accounting Estimates
- Events after Reporting Period
- Interim Financial Reporting
Module 3 – Revenue, Assets & Liabilities
Study:
- Ind AS 115 – Revenue
- Ind AS 2 – Inventories
- Ind AS 16 – Property, Plant & Equipment
- Ind AS 23 – Borrowing Costs
- Ind AS 36 – Impairment
- Ind AS 38 – Intangible Assets
- Ind AS 40 – Investment Property
- Ind AS 105 – Non-current Assets Held for Sale
Module 4 – Leases, Employee Benefits & Provisions
Study:
- Meaning of Share
- Types of Share Capital
- Authorised Capital
- Issued Capital
- Subscribed Capital
- Called-up Capital
- Paid-up Capital
- Issue & Allotment
- Share Certificate
- Further Issue
- Rights Issue
- Bonus Shares
- Private Placement
- Preferential Issue
- Sweat Equity
- ESOP
Module 5 – Taxation, Foreign Exchange & Other Ind AS
Prepare:
- Ind AS 12 – Income Taxes
- Deferred Tax
- Ind AS 21 – Foreign Exchange
- Foreign Currency Transactions
- Translation of Financial Statements
- Ind AS 41 – Agriculture
- Ind AS 20 – Government Grants
- Ind AS 102 – Share-Based Payments
Module 6 – Disclosure & Advanced Financial Reporting
Study:
- Ind AS 24 – Related Party Disclosures
- Ind AS 33 – Earnings Per Share
- Ind AS 108 – Operating Segments
- Segment Reporting
- Related Party Transactions
- EPS Computation & Disclosure
Module 7 – Business Combinations & Corporate Restructuring
Prepare:
- nd AS 103 – Business Combinations
- Acquisition Method
- Goodwill & Bargain Purchase
- Consideration Transfer
- Acquisition-related Costs
- Business Combination Adjustments
- Corporate Restructuring
- Amalgamation
- Merger
- Demerger
Module 8 – Consolidated & Group Financial Statements
Study:
- Ind AS 110 – Consolidated Financial Statements
- Ind AS 27 – Separate Financial Statements
- Ind AS 28 – Associates & Joint Ventures
- Ind AS 111 – Joint Arrangements
- Ind AS 112 – Disclosure of Interests
- Consolidation Procedures
- Non-controlling Interests
- Goodwill on Consolidation
- Inter-company Transactions
Module 9 – Financial Instruments
Prepare:
- Ind AS 32 – Presentation
- Ind AS 107 – Disclosures
- Ind AS 109 – Recognition & Measurement
- Classification of Financial Assets
- Financial Liabilities
- Equity Instruments
- Fair Value
- Impairment
- Expected Credit Loss
- Derecognition
- Hedge Accounting
Module 10 – Analysis of Financial Statements
Study:
- Financial Statement Analysis
- Ratio Analysis
- Profitability Analysis
- Liquidity Analysis
- Solvency Analysis
- Efficiency Analysis
- Interpretation of Financial Information
- Limitations of Financial Statement Analysis
Module 11 – Integrated Reporting
Prepare:
- Concept of Integrated Reporting
- Integrated Thinking
- Integrated Reporting Framework
- Value Creation
- Six Capitals
- Connectivity of Information
- Integrated Report Components
- Benefits of Integrated Reporting
Module 12 – Corporate Social Responsibility Reporting
Study:
- CSR Reporting
- CSR Disclosures
- Sustainability Information
- Stakeholder Communication
- Linking CSR with Financial Reporting
- Corporate Reporting Practices
What Our Students Say
FREQUENTLY ASKED QUESTIONS
How long is the course?
The course includes 30+ hours of HD video lectures, practical assignments, real-world case studies, and downloadable resources. Since you’ll receive lifetime access, you can complete the course at your own pace without any time restrictions.
Will I get a certificate?
Yes. Upon successfully completing the course, you’ll receive an Industry-Recognized Certificate of Completion that you can add to your resume, LinkedIn profile, or professional portfolio.
Is this course suitable for beginners?
Absolutely. This course is designed for beginners, commerce students, working professionals, CA/CMA aspirants, finance executives, accountants, and business owners. Every concept is explained from the fundamentals to advanced practical applications.
Can I watch this course on mobile?
Yes. You can access the course anytime through our Learning App or on your laptop, desktop, or tablet. Your learning progress is automatically synchronized across all devices.
Is access included?
Yes. Once enrolled, you’ll receive 1 Year to all course videos, study materials, assignments, future updates, and any newly added content at no extra cost.
Do I get study material or notes?
Yes. Along with the video lectures, you’ll receive:
- Comprehensive PDF Notes
- Practical Excel Templates
- Cost Sheet Formats
- Case Study Files
- Assignment Worksheets
- Practice Questions
- Downloadable Reference Material