Interpretation of Statutes (Fast Track) - Prof Kunal Shah (English) for May 21, Nov 21

Subjects

• Financial Reporting

• Corporate and Other Laws

• Strategic Financial Management

• Auditing and Assurance

Advanced Accounting

Chapters
• AS-05 Net Profit Or Loss For the Period

Advanced Auditing and Professional Ethics

Chapters
• Company Audit (RS-H)

Financial Reporting

Chapters
• Introduction to FR, Framework for Preparation of Financial Statements (GT-E)
• IND AS 1 - Presentation of Financial Statements (GT-E)
• IND AS 2 - Inventories (GT-E)
• Borrowing Cost (GT-E)
• IND AS 16 - Property Plant Equipment (GT-E)
• IND AS 38 - Intangible Assets (GT-E)
• IND AS 40 - Investment Property (GT-E)
• IND AS 36 - Impairment of Assets (GT-E)
• IND AS 32,107,109 - Financial Instruments (GT-E)
• IND AS 07 - Statement of Cashflow (GT-E)
• IND AS 8 - Accounting Policies Change in Accounting Estimates and Errors (GT-E)
• IND AS 10 - Events after the Reporting Period (GT-E)
• IND AS 20 - Accounting for Govt. Grants - INC (GT-E)
• IND AS 102 - Share Based Payments (GT-E)
• IND AS 103 - Business Combination (GT-E)
• Consolidated Financial Statements (GT-E)
• IND AS 24 - Related Party Disclosures (GT-E)
• IND AS 34 - Interim Financial Reporting (GT-E)
• IND AS 37 - Provisions Contingent Liabilities & Contingent Assets (GT-E)
• IND AS 33 - Earning Per Share (GT-E)
• IND AS 19 - Employee Benefits (GT-E)
• IND AS 12 - Income Taxes (GT-E)
• IND AS 41 - Agriculture (GT-E)
• IND AS 105 - NCA held for Sale & Discontinued Operation (GT-E)
• IND AS 108 - Operating Segments (GT-E)
• IND AS 113 - Fair Value Measurement (GT-E)
• IND AS 21 - The Effects of Changes in Foreign Exchange Rates (GT-E)
• IND AS 115 - Revenue from Contracts with Customer (GT-E)
• IND AS 116 - Leases (GT-E)
• IND AS 101 - First Time Adoption of IND AS (GT-E)

Financial Reporting

Chapters
• Impairment (DM-E)

Auditing and Assurance

Chapters
• Nature, Objectives and Scope (SJ-H)
• Audit Planning, Strategy and Programme (SJ-H)
• Audit Documentation (SJ-H)
• Risk Assessment and Internal Control (SJ-H)
• Fraud and Responsibilities of Auditor in this Regards (SJ-H)
• Audit in an Automated Environment (SJ-H)
• SA 530 Audit Sampling (SJ-H)
• Analytical Procedures (SJ-H)
• Audit of Items of Financial Statements (SJ-H)
• Company Audit (SJ-H)
• Audit Report (SJ-H)
• Audit of Bank (SJ-H)
• Audit of Different Types of Entities (SJ-H)

Corporate and Other Laws

Chapters
• Appointment and Remuneration of Managerial Personnel (AD-H)

Direct Tax Laws and International Taxation

Chapters
• Aggregation of Incomes (NJ-E)

International Taxation

Chapters
• Gross Basis vs. Net Basis Taxation (SB-E)

Direct Tax

Chapters
• GAAR (SB-E)

Financial Services and Capital Markets

Chapters
• Global Financial Markets (SN-E)
• Impact Of Various Policies On Financial Markets (SN-E)
• Capital Market - Primary (SN-E)
• Secondary Markets (SN-E)
• Money Market (SN-E)
• Institutions and Intermediaries (SN-E)
• Commodity Markets (SN-E)
• Banking As A Source Of Capital Including NBFCs (SN-E)
• Mutual Funds (SN-E)
• Private Equity (SN-E)
• Investment Banking (SN-E)
• Credit Rating (SN-E)
• Treasury Operations (SN-E)
• Risk Management (SN-E)
• Credit Derivatives (SN-E)
• Leasing (SN-E)
• Factoring (SN-E)
• SEBI (Buy Back of Securities) Regulation 2018 (SN-E)
• SEBI (ICDR) Regulations 2018 (SN-E)
• SEBI (LODR) Regulation 2015 (SN-E)
• SEBI (Mutual Fund) Regulation 1996 (SN-E)
• SEBI (Prohibition of Insider Trading) Regulation 2015 (SN-E)
• SEBI Circular On Mutual Fund Classification (SN-E)
• Study of Past Papers, Case Study Etc. (SN-E)