
Hosted by Bhavik Chokshi · EN

General principles, current/ Non curre t classification, Special cases of Loan - Breach, Refinancing etc

Phase wise application along with special cases

Transition Date, Important Adjustments at Transition - ESOPs, Forex, PPE, CFI, Business Combi, NCI, JVs, Financial Instruments, Govt Loans, Estimates, SRO etc

Discussion on Fair Value, Principal Vs Most Advantageous Market, Valuation of Non Financial Assets, Fair Value Hierarchy

Covers all aspects of Financial Instruments, Definitions, Classifications, Accounting, Derecognition, Impairment & Hedge Accounting

Meaning, Accounting, seperation, modification, remeasurement etc

Short term, post employment, termination & other long term benefits

Deferred Tax, Current Tax & all related concepts

5 step revenue recognition process & special cases

Contingencies, Onerous contracts & restructuring provisions