BSS Business School
BSS Master
Diploma in Accounting
Standards and US GAAP
Part I:
Accounting Standards – I
GAAP Hierarchy,
Introduction to US GAAP, Introduction to Indian Accounting Standards (AS),
Introduction to International Accounting Standards (IAS), An overview of
Sarbanes Oxley Act (SOX) Compliance, Revenue Recognition under US GAAP,
Construction Contracts, Revenue Recognition, Accounting Changes and Errors under
US GAAP, Net Profit or Loss for the period, Cash Flow Statement under US GAAP.
Part II:
Accounting Standards – II
Current Assets
under US GAAP, Valuation of Inventories, Fixed Assets under US GAAP, Accounting for Fixed Assets, Property, Plant and
Equipment, Depreciation Accounting, Impairment of Assets, Intangible Assets
under US GAAP and IAS, Accounting for Research and Development, Discontinuing
Operations, Investments under US GAAP, Accounting for Investments.
Part III: Accounting Standards
– III
Accounting for
Equity under US GAAP, Accounting for Long-term Debt under US GAAP, Borrowing Costs, Accounting for Business
Combinations under US GAAP, Consolidation under US GAAP, Consolidated Financial
Statements, Accounting for Investments in Associates, Financial Reporting of
Interests in Joint Ventures, Earnings per Share under US GAAP.
Part IV:
Accounting Standards – IV
Accounting for Liabilities
under US GAAP, Segmental Reporting under US GAAP, Segment Reporting, Interim
Reporting under US GAAP, Reporting for Income Taxes under US GAAP, Accounting
for Taxes on Income, Leases under US GAAP, Foreign Currency Translation and
Transactions, Accounting for Derivatives, Pension Plans and Other Post
Retirement Benefit Plans.
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