- Can the securities that are classified once be transferred to other category? If so, what precautions should be taken to adjust the unrealized gains or losses?
- How is the impairment of securities presented in the balance sheet?
- What is the treatment of stock dividend? Can you report this as income?
- How are the tax effects on unrealized gains/losses treated in the books of accounts in the securities classified as trading and as available-for-sale?
- What are the similarities in U.S. GAAP and IFRS as far as accounting for equity shares is concerned?
- What are the differences in U.S. GAAP and IFRS as far as accounting for equity shares is concerned?
- Critically examine the disclosure requirements under U.S. GAAP vis-à-vis IFRS.
- What are the recent developments in the disclosure requirements under IFRS pursuant to IFRS 7, becoming effective with effect from January 1, 2007?
- What is disclosure of cost method investment?
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