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IFRS AND AS 20
Masters of Commerce
(Accountancy)
Semester II
Submitted
In partial Fulfillment of the requirements
For the Award of Degree of
Masters of Commerce (Accountancy)
By
MUJAWAR SHAZANA M. H.
_____________________________________________________________
VIVEK COLLEGE OF COMMERCE
VIVEK COLLEGE ROAD, SIDDHARTH NAGAR
GOREGAON(W), MUMBAI-400 062.
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VIVEK COLLEGE OF COMMERCE
VIVEK COLLEGE ROAD, SIDDHARTH NAGAR
GOREGAON (W), MUMBAI-400 062.
CERTIFICATE
This is to certify that MUJAWAR SHAZANA of M.com.
Accountancy Semester II (2012-2013) have
Successfully completed the project on
IFRS AND AS 20
under the
Guidance of Prof:
_______________ _______________
Internal Guide External Guide
_____________ ____________
Co-ordinator Principal
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DECLARATION
I MUJAWAR SHAZANA the student of M. Com.
Accountancy Semester II (2012-2013) hereby
Declare that I have completed the projects on
IFRS AND AS 20
The information submitted is true and original to the
best of my Knowledge
________________
MUJAWAR SHAZANA
Date:-
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Acknowledgement
To list who all have helped me in difficult because they are so
numerous and the department is so enormous.
I would like to acknowledge the following as being idealistic channels
and fresh dimension in completion of this project.
I take this opportunity to thank the UNIVERSITY OF MUMBAIfor
giving me a chance to do this project.
I would like to thank my principal Smt. Nandita Royfor providing the
necessary facilities for the completion of this project.
I take this opportunity to thank our coordinator Prof.Pradeep Hathi
for his moral support and guidance.
I would also like to express my sincere gratitude towards my project
guide Prof.Pradeep Hathiwhose guidance and care made this project
successful.
I would like to thank my college library for having provided various
reference books and magazines related to my project.
Lastly I would like to thank each and every person who directly or
indirectly helped me with the completion of the project especially my
parents and peers who supported me throughout the project.
MUJAWAR SHAZANA
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EXECUTIVE SUMMARY
It gives me an immense pleasure to present this project on IFRS AND
AS 20 for the fulfillment of project work in M.Com (Accountancy
Semester II). This project is prepared exactly as per the guidelines
prescribed by the University. It presents the subject matter in a simple and
convincing language.
In this project, I have made a humble attempt to explain the topic of
IFRS AND AS 20 in a simple expressive manner.
International Financial Reporting Standards (IFRS) is a set of accounting
standards developed by an independent, not-for-profit organization called
the International Accounting Standards Board (IASB).
The adoption of IFRS can provide greater reassurance for investors,
credit rating agencies and lenders, potentially giving companies access to
lower- cost capital in line with the lower risk.
It is the reward of an investor for making his investment and it is the
best measure of performance of a firm. Ordinary investors make their
investment decision based on EPS.
I earnestly hope that the project will provide added utility to the reader and
will serve his purpose.
http://www.qfinance.com/dictionary/credit-rating-agencyhttp://www.qfinance.com/dictionary/credit-rating-agency -
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INDEX
SR.NO TOPIC PAGE NO.
1. INTERNATIONAL FINANCIAL REPORTING
STANDARD
1-5
2. ACCONTING STANDARD 20 6-22
3. RESTATEMENT 23-26
4. APPENDICES 27-32
5. CONCLUSION 33
6. WEBLIOGRAPHY 34