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Home / Syllabus / Master of Commerce (M.Com.) / Advance Accountancy / Semester 1 / Introduction to IND AS

Master of Commerce (M.Com.) Introduction to IND AS Syllabus - Mumbai University 2026

Introduction to IND AS Syllabus.pdf
Elective course · Semester 1 · M.Com. Advance Accountancy · 4 credits · 100 marks

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Syllabus for Introduction to IND AS

Elective course · Semester 1 · M.Com. Advance Accountancy · 4 credits · 100 marks

Module I: (2CREDITS)

  • Unit 1 INTRODUCTION A) Introduction to Accounting – Concept of Accounting Theory – Role of accounting theory
  • - Classification of Accounting Theory – Deductive and inductive approach in theory
  • formulation B) Accounting Principles: Concepts and Conventions - Accounting standard: Concept – Evolution- IASB- IASC- FASB –ASB in India (Theory only)
  • Unit 2 STANDARDS RELATING TO FINANCIAL REPORTING & DISCLOSURE A) Ind AS-101: First time adoption of Indian Accounting Standards – Ind AS-1:
  • Presentation of Financial Statements - Ind AS-7: Cash Flow Statements (Including
  • problems) – Ind AS-8: Accounting Policies, Changes in Accounting Estimates and Errors B) Ind AS-10: Events after the Balance Sheet Date -– Ind AS-24: Related Party
  • Disclosures – Ind AS- 34: Interim Financial Reporting - Ind AS-105: Non-current assets
  • held for sale and discontinued operations – Ind AS108: Operating Segments.

Module II: (2CREDITS)

  • Unit 3 STANDARDS PROVIDING GUIDANCE ON FINANCIAL STATEMENT ITEMS A) Ind AS-2: Inventories (Including simple problems) -– Ind AS-11: Construction
  • contracts (Including simple problems) - Ind AS-12: Income taxes – Ind AS-16:
  • Property, Plant and Equipment B) Ind AS-17: Leases (Including simple problems) - Ind AS-115 Revenue from contracts
  • with customers. – Ind AS-20: Accounting for Government Grants and Disclosure of Government Assistance – Ind AS-23: Borrowing Costs – Ind AS-38: Intangible Assets.
  • Unit 4 STANDARDS RELATING TO BUSINESS ACQUISITIONS AND CONSOLIDATIONS A) Ind AS-28: Investments in Associate and Joint Ventures - Ind AS-103: Business
  • Combinations – Ind AS-110: Consolidated Financial Statements B) Ind AS-111: Joint Arrangements – Ind AS112: Disclosure of interest in other entities

References

  • 1 Rawat D.S. ―Ind ASs Converged IFRS‖ Taxmann Allied Services Private Limited.
  • 2 Accounting Theory and Practice: Jawaharlal, Himalaya Publishing Company
  • 3 Rawat D.S, Taxmann Accounting Standards: Allied Services Private Limited
  • 4 Francis Cherunilam , Kamal Garg, IFRS Concepts and Applications: Bharat Law House Pvt. Limited
  • 5 Francis Cherunilam Accounting Theory: Porwal L.S, TataMcGraw-Hill Publishing Company
  • 6 Jain S.P. &Narang , K.L, Kalyani , Accounting Theory & Management Accounting:

Reproduced from the University of Mumbai syllabus for M.Com. (Advance Accountancy) under NEP 2020, in force from the academic year 2023-24. Wording is as printed in that syllabus. Module numbering is as printed there too.

The complete syllabus

This subject is cut from the University circular for its specialisation. Open a document here if you want the whole thing rather than a single subject.

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