Transcription of ADVANCED FINANCIAL ACCOUNTING & REPORTING
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ADVANCED FINANCIAL ACCOUNTING & REPORTING
FINAL. GROUP - IV. PAPER - 16. ADVANCED . FINANCIAL . ACCOUNTING . & REPORTING . The Institute of Cost and Works Accountants of India 12, SUDDER STREET, KOLKATA - 700 016. First Edition : January 2008. Revised Edition : March 2009. Second Revised Edition : June 2010. Published by: Directorate of Studies The Institute of Cost and Works Accountants of India 12, SUDDER STREET, KOLKATA - 700 016. Printed at : India Limited, 50/2, TTC MIDC Industrial Area, Mahape, Navi Mumbai - 400 710, India Copyright of these Study Notes is reserved by the Institute of Cost and Works Accountants of India and prior permission from the Institute is necessary for reproduction of the whole or any part thereof. CONTENTS. Page No. Study Note - 1. Introduction to IAS, USGAAP, Indian ACCOUNTING Standard .. 1. Framework of ACCOUNTING .
3 Advanced Financial Accounting & Reporting Accounting concepts Accounting concepts defi ne the assumptions on the basis of which fi nancial statements of a business
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