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Module 1:
IFRS 3,
IAS 27,
Standing Interpretations Committee
Interpretation 12,
IAS 28,
IAS 31 and FAQs
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Module 2:
Financial Instruments - IAS32, IAS 39 & IFRS
7,
IFRIC 9,
IFRIC 10 and FAQs on IAS 32 and IFRS 7
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Module 3:
Employee Benefits,
IFRS 2,
IFRIC 8,
IAS 19,
IAS 26 and
Investment Properties -
IAS 40,
IFRIC 15 and FAQs
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Module 4:
IAS 18,
SIC 31,
IFRIC 13 and
FAQs on IAS 18, IFRIC 13, SIC 31
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Module 5:
Accounting Principles and
Capital Expenditure -
IAS 1,
IAS 8,
IAS 10,
IFRS 1 and
Capital Expenditure, Leases &
Borrowing Costs, Impairment -
IAS 11,
IAS 16,
IAS 17,
IFRIC 4,
IAS 20,
IAS 23,
IAS 36,
IFRS 5
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Module 6:
IAS 14,
IAS 38,
IFRS 4,
IFRS 6 and FAQs
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Module 7:
Types of Reporting -
IFRS 8,
IAS 29,
IAS 34,
IAS 24,
IAS 33,
IAS 2 and FAQs
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Module 8:
IAS 21,
IAS 7,
IAS 12,
IAS 37,
Interpretation
Issued by SIC and
IFRIC and
FAQs on IAS 21, IAS
7, IAS 12 & IAS 37
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Introduction/ Purpose/ Basic components/ Section
92
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Concept of Transfer Pricing (Issues/ Provisions)
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Transfer Pricing Regulations (Pre/ Post)/ Need
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Basic Principles of Taxation/ Shortcomings of
existing provisions of IT Act, 1961
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Associated Enterprises/ Deemed Associated
Enterprises
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