IND AS 1 - Presentation of Financial Statements

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Faculty : CA Vinod Kumar Agarwal Views : 2 & Validity : 1 Year
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IND AS 1

PRESENTATION OF FINANCIAL STATEMENTS

1

INTRODUCTION

2

WHAT IS “INDIAN ACCOUNTING STANDARDS”

3

WHAT DO YOU MEAN BY FINANCIAL STATEMENTS

4

WHAT DO YOU MEAN BY “GENERAL PURPOSE FINANCIAL

STATEMENTS”

5

WHAT DO YOU MEAN BY “IMPRACTICABLE”

6

DEFINITIONS

7

WHAT COMPRISES “COMPLETE SET OF FINANCIAL STATEMENT”?

8

PURPOSE OF FINANCIAL STATEMENTS

9

GENERAL FEATURES OF A FINANCIAL STATEMENT

9.1

PRESENTATION OF TRUE AND FAIR VIEW

9.2

GOING CONCERN ASSUMPTION

9.3

ACCRUAL BASIS OF ACCOUNTING

9.4

MATERIALITY AND AGGREGATION

9.5

OFFSETTING

9.6

FREQUENCY OF REPORTING

9.7

COMPARATIVE INFORMATION

9.8

CONSISTENCY OF PRESENTATION

9.9

STRUCTURE AND CONTENT

10

BALANCE SHEET

11

INFORMATION TO BE PRESENTED IN BALANCE SHEET

12

FORMAT OF BALANCE SHEET

13

CURRENT ASSETS

14

CURRENT LIABILITY

15

NORMAL OPERATING CYCLE

16

REFINANCING OF A LIABILITY

17

SHARE CAPITAL

18

STATEMENT OF PROFIT OR LOSS

19

INFORMATION TO BE PRESENTED IN THE PROFIT OR LOSS SECTION OR THE STATEMENT OF

20

OTHER COMPREHENSIVE INCOME (OCI)

20.1

EXAMPLES OF ITEMS THAT WILL NOT BE RECLASSIFIED TO PROFIT

AND LOSS

20.2

EXAMPLES OF ITEMS THAT WILL BE RECLASSIFIED TO PROFIT AND

LOSS

21

TAX EFFECT OF OCI ITEMS – HOW TO PRESENT

22

FORMAT OF STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

23

RECLASSIFICATION ADJUSTMENTS

24

STATEMENT OF CHANGES IN EQUITY

25

FORMAT OF STATEMENT OF CHANGES IN EQUITY

26

STATEMENT OF CASH FLOWS

27

NOTES TO ACCOUNTS

27.1

MANAGEMENT JUDGEMENTS

27.2

SOURCES OF ESTIMATION UNCERTAINTY

27.3

DISCLOSURES AS TO HOW AN ENTITY MANAGES ITS CAPITAL

27.4

PUTTABLE INSTRUMENTS CLASSIFIED AS EQUITY

28

OTHER DISCLOSURES

28.1

DIVIDEND RELATED

28.2

GENERAL INFORMATION RELATED

COMPARISON WITH IFRS

MAJOR CHANGES IN IND AS 1 VIS-A-VIS NOTIFIED AS 1

DISCLOSURE REQUIREMENTS FOR IND AS BALANCE SHEET

PROBLEMS FOR SELF PRACTICE

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