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1.2 Accounting Standards
OVERVIEW OF ACCOUNTING STANDARDS / AH$mC§qQ>J ñQ>¢S>S²>©g H$m AdbmoH$Z
Q.5. What is meant by the term "Accounting standards"? Write its objectives.
'AH$mC§qQ>J ñQ>¡S>S²>g©' eãX H$m Š`m AW© h¡? BgHo$ CÔoí` {b{IE& 44
INTRODUCTION TO INTERNATIONAL ACCOUNTING STANDARDS
B§Q>aZoeZb AH$mC§qQ>J ñQ>¢S>S²>©g H$m n[aM`
Q.6. What are international accounting standards? / B§Q>aZoeZb AH$mC§qQ>J ñQ>¢S>S²>©g Š`m h¢?
OR
Explain the evolution of International accounting standards. State the issued
standards. B§Q>aZoeZb AH$mC§{Q>§J ñQ>¢S>S²>©g H$s CËn{Îm g_PmB`o& Omar {H$`o J`o ñQ>¢S>S²>©g ~VmB`o& 60
ROLE OF ACCOUNTING STANDARD BOARD (ASB)
AH$mC§qQ>J ñQ>¢S>S>© ~moS>© (ASB) H$s ^y{_H$m
Q.7. What role do ASB play in development and enforcement of standards?
ñQ>¢S>S²>©g Ho$ {dH$mg VWm bmJy H$aZo _| EEg~r Š`m ^y{_H$m {Z^mVm h¡?
OR
What are the functions or scope of ASB?
ASB Ho$ H$m`© `m joÌ Š`m h¢? 64
Review Questions ..................................................................................... 65
UNIT-2 Statement of Changes in Financial Position and
Management of Working Capital
2.1 Fund Flow Statement
CONCEPT OF FUND FLOW ANALYSIS / ’§$S> âbmo EZm{b{gg H$s AdYmaUm
Q.8. What do you mean by Fund Flow analysis? Explain the concept of Fund Flow.
’§$S> âbmo EZm{b{gg go AmnH$m ³¶m Ame¶ h¡? ’§$S> âbmo H$s AdYmaUm g‘PmB¶o& 68
PREPARATION OF FUND-FLOW STATEMENTS / ’§$S> âbmo ñQ>oQ>‘|Q> V¡¶ma H$aZm
Q.9. How Fund flow statements are prepared? Give formats.
’§$S²>g âbmo ñQ>oQ>‘|Q²>g H¡$go V¡¶ma {H$¶o OmVo h¢? ’$m°‘}Q> ~VmB¶o& 70
BRILLIANT’S Corporate Finance 5
