Your IFRS & Ind AS journeyआपकी journey, level-दर-level
4 levels and 218 topics, in the order they are taught.सारे levels और topics, उसी क्रम में जिसमें वे पढ़ाए जाते हैं।
- BeginnerModules 1–3 · 3 modulesSee its modules
- ElementaryModules 4–6 · 3 modulesSee its modules
- IntermediateModules 7–19 · 13 modulesSee its modules
- AdvancedModules 20–30 · 11 modulesSee its modules
Explore the curriculumपूरा syllabus देखें
Pick a level, then open a module to see its topics.कोई level चुनें, फिर उसके topics देखने के लिए कोई module खोलें।
BeginnerModules 1–3 · 29 topics
Module 1Why one set of standards8 topics
- What accounting standards are forFree
- Why two companies could once report the same year differently
- IFRS, the IASB and who writes the standards
- IFRS around the world, and who has adopted what
- IFRS, Ind AS and Indian GAAP: how they relate
- Which Indian companies must use Ind AS
- How a standard gets numbered: IFRS 15 and Ind AS 115
- Carve-outs: where Ind AS deliberately differs from IFRS
Module 2The conceptual framework11 topics
- What the framework is and what it is not
- The objective of financial reporting
- Who the financial statements are written for
- Relevance and faithful representation
- Comparability, verifiability, timeliness and understandability
- The definition of an asset
- The definition of a liability
- Equity, income and expenses
- Recognition and derecognition
- Measurement bases: cost and current value
- Going concern and the accrual basis
Module 3The financial statements themselves10 topics
- The complete set of financial statements
- The balance sheet, and current versus non-current
- The statement of profit and loss
- Other comprehensive income, and what lands there
- Items that recycle to profit and loss, and items that never do
- The statement of changes in equity
- The cash flow statement: operating, investing and financing
- Direct and indirect method
- Notes, accounting policies and the structure of disclosure
- Comparatives and the third balance sheet
Try 4 lessons freefree lessons से शुरू करें
One lesson from each level to start from: the full video, its key points and practice. Every topic is open to learn without an account; starting the skill saves your progress, opens the tests and earns the certificate.हर level से शुरू करने के लिए एक lesson: पूरा video, उसकी मुख्य बातें और practice। हर topic बिना account के खुला है; skill शुरू करने पर आपकी progress save होती है, tests खुलते हैं और certificate मिलता है।
- BeginnerWhat accounting standards are forTry lesson
- ElementaryWhat fair value means as a measurementTry lesson
- IntermediateWhy revenue got its own standardTry lesson
- AdvancedWhat cost includes for inventoryTry lesson
How each topic worksहर topic कैसे चलता है
- WatchA full video when the topic has one, with up to 3 options to choose from.जिस topic का पूरा video है, वह देखें। चुनने के लिए 3 तक options होते हैं।
- Key pointsThe main ideas of the topic, in short.topic की मुख्य बातें, छोटे में।
- PracticeQuestions to try, when the topic has them.हल करने के लिए सवाल, जब topic में हों।
- Mark doneYou say when you have finished the topic.topic पूरा होने पर आप खुद बताते हैं।
YUNOVA Score
YUNOVA Score is about how well a video fits the topic it teaches. It is about the video, never about you, and a video that has not been reviewed says “Not scored yet”.YUNOVA Score बताता है कि कोई video अपने topic के लिए कितना सही है। यह video के बारे में है, आपके बारे में कभी नहीं। जिस video का review नहीं हुआ, उस पर “Not scored yet” लिखा होता है।
How YUNOVA Score worksCertificates
Certificate coming once this path is reviewed. You can keep learning as normal.इस path की समीक्षा होने के बाद certificate मिलेगा। आप सामान्य रूप से सीखना जारी रख सकते हैं।
What a certificate recordsReviews
What learners who started this skill say about it, in their own words. इस skill को शुरू कर चुके learners इसके बारे में अपने शब्दों में क्या कहते हैं।
No reviews yet. If you have started this skill, you can write the first one. अभी कोई review नहीं है। अगर आपने यह skill शुरू किया है, तो आप पहला review लिख सकते हैं।
Started this skill? Sign in to write a review. यह skill शुरू किया है? review लिखने के लिए sign in करें। Sign in
Start with your own pathअपने रास्ते से शुरू करें
After you sign in, setup asks three things: what you want this skill for, how much you know now, and how far you want to go.Sign in के बाद setup तीन बातें पूछता है: यह skill आपको किसलिए चाहिए, अभी आप कितना जानते हैं, और आप कहाँ तक जाना चाहते हैं।
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