Introduction to Accounting Standards | Convergence to Ind AS, IAS, IFRS | CA Inter Adv. Accounting

Introduction to Accounting Standards | Convergence to Ind AS, IAS, IFRS | CA Inter Advanced Accounting

✅ Accounting Playlist -    • Accounting Playlist | CA Raj K Agrawal  
✅ View only Accounting PDF (Non - Downloadable) - https://teddv.on-app.in/app/oc/354037...

00:00 - Introduction
00:06 - Recap of the previous class
00:28 - Need for Global Standards
03:08 - GAAP
03:45 - What are National GAAP and International GAAP?
06:26 - IFRS
12:00 - Difference between IFRS Adoption and IFRS Convergence
14:33 - Difference between AS and Ind AS
15:38 - Need for Convergence towards Global Standards
17:25 - International Accounting Standard Board (IASB)
21:50 - What is meant by Carve outs/Ins in Ind AS?
23:55 - What are Indian Accounting Standards (Ind AS)?
27:29 - Applicability of Ind AS
36:33 - MCQs on Accounting Standards

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