AS 26 INTANGIBLE ASSETS & AS 28 IMPAIRMENT OF ASSETS. MGU M.COM - SPECIALISED ACCOUNTING - SEM 1

In this video I have explained the basic concept of Accounting Standards in a simple way.

Here I have explained.
A.AS-26
1.Definition
2.objectives
3.Scope
4.Initial Recognition & measurement
5.Subsequent Recognition & measurement
6.Amortization
7.Disclosure
B.AS-28
1.Impairment
2.Recoverable Value - Theory & Problem
3.Objectives
4.Applicability
5.Indications of Impairment
6.Recognition of Impairment loss
7.Reversal of Impairment loss

Introduction to Accounting Standards
   • Introduction to Accounting Standards. MGU ...  

AS-1 Disclosure of Accounting Policies
   • AS 1 - Disclosure Of Accounting Policies. ...  

AS-2 Valuation Of Inventories
   • AS 2- Valuation Of Inventories [Theory] MG...  

AS-9 Revenue Recognition
   • AS 9- Revenue Recognition. MGU M.COM - SPE...  

AS-10 Property, Plant and Equipment
   • AS 10 PROPERTY, PLANT AND EQUIPMENT.  MGU ...  

AS-20 Earnings per Share
   • AS 20 Earnings Per Share (Theory & Problem...  

AS-22 Accounting For Taxes on Income
   • AS 22 ACCOUNTING FOR TAX ON INCOME MGU M.C...  

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This is for students of XI, XII, B.com, M.com, and CA Inter and other accounting courses.

#M.com
#Semester 1
#MG University
#Specialised Accounting
#Accounting Standard
#AS-26#Intangible Assets
#AS-28#Impairment of Assets
#InMalayalam