Bangalore university M.com 3rd sem Corporate Financial Reporting study material

Bangalore University is located in the Garden City of Bangalore aptly hailed as the  “I.T. Capital of India”, was established in July 1964 as an off shoot of the University of Mysore, primarily to include institutions of higher learning located in the metropolitan city of Bangalore and the districts of Bangalore, Kolar and Tumkur, which eventually became a separate university. Initially, the two premier colleges of the city, the Central College (CC) and the University Visvesvaraya College of Engineering (UVCE) formed the nucleus of Bangalore University.

Bangalore University has grown both in size and strength to include a large number of affiliated colleges, P.G. Centers with a rich diversity of programme options. In consonance with this expansion, in 1973, the University moved into a new campus named ‘Jnana Bharathi’ (JB) located on a sprawling 1100 acres of land and shifted many of its post graduate departments to this newly established campus. At present, the JB Campus houses the office of the Vice Chancellor, Registrar, Registrar (Evaluation), Finance Officer and a large number of post graduate departments, Directorates, Centres of higher learning, NSS Bhavan, Outdoor Stadium and other support services. The University Law College, started in 1948 and The College of Physical Education, started in 1959 are located in the JB Campus.

M.COM

Masters of Commerce or M.Com is a post graduate level course ideal for candidates who wish to make a career in banking financial services and insurance (BFSI) as well as accounting and commerce sectors. The 2-year course delves deeper into the functioning of the economy, capital, revenue, trade, taxes, etc. taught in B.Com.

Units/Modules

Module 1: Accounting Standards: Accounting Standards, Interpretations and guidance
notes on various aspects issued by the ICAI and their applications. Overview of
International Accounting Standards (IAS);

Module 2: International Financial Reporting Standards (IFRS): Interpretations by
International Financial Reporting Committee (IFRIC), Significance  Indian
Accounting Standards. US GAAP, Application of IFRS and US GAAP.

Module 3: Corporate Financial Reporting: Issues and problems with special reference
to published financial statements; Sustainability Reporting: Concept of Triple Bottom
Line Reporting, Global Reporting Initiative (GRI), and International Federation of
Accountants (IFAC)
Module 4:Accounting and Reporting of Financial Instruments: Meaning,
recognition, de-recognition and offset, compound financial instruments, measurement of
financial instruments, Hedge accounting, Disclosures; Financial Reporting by Nonbanking finance companies, Merchant Bankers, stock and commodity market
intermediaries.
Module 5: Developments in Financial Reporting: Value Added Statement, Economic
Value Added, Market Value Added, Shareholders’ Value added, Human Resource
Reporting, and Inflation Accounting.

M.com 3rd sem Corporate Financial Reporting study material

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