University Of Pune Question Paper
M.Com. (Semester – IV) Examination, 2013
ADVANCED ACCOUNTING AND TAXATION
( Special Paper – VII)
Recent Advances in Accounting, Taxation and Auditing
(Group – A)
(2008 Pattern)
Time : 3 Hours Max. Marks :100
Instructions : 1) Attempt all questions.
2) All questions carry equal marks.
3) Figures to the right indicate full marks.
1. What is meant by Management discussion and analysis ? Explain the provision
in the clause 49 of listing agreement in respect of Audit Committee. 20
OR
Define the term Corporate Governance. Discuss the framework of Corporate
Governance. 20
2. What is meant by Carbon Credit and Trading of Carbon Credit ? Explain the
Accounting, Taxation aspect of Carbon Trading. 20
OR
Explain in contest of AS and IFRS :
a) Recent Trends in Discloser of Accounting Policies. 10
b) Areas in which different accounting policies are encountered. 10
3. Explain the different valuation approaches you may suggest for valuing intellectual
property for its inclusion in Balance Sheet. 20
OR
What do you mean by, “Transfer pricing” ? State different methods of Transfer
pricing and explain the benefits and limitation of Market Price Method. 20
4. What is meant by Environmental Accounting ? Explain advantages and limitations
of Environmental Accounting. 20
OR
Define Human Resources Accounting. Explain Historical Developments of Human
Resources Accounting. 20
5. Write short notes on (any four) : 20
a) Need and role of Forensic Accounting
b) Accounting for derivatives
c) Strategic Management Accounting
d) XBRL (Extensive Business Reporting Language)
e) Accounting for Retirement benefits as per AS-15
f) Accounting for KPO (Knowledge Process Outsourcing)
g) ESO (Employees Stock Option) Accounting.
______________
M.Com. (Semester – IV) Examination, 2013
ADVANCED ACCOUNTING AND TAXATION
( Special Paper – VII)
Recent Advances in Accounting, Taxation and Auditing
(Group – A)
(2008 Pattern)
Time : 3 Hours Max. Marks :100
Instructions : 1) Attempt all questions.
2) All questions carry equal marks.
3) Figures to the right indicate full marks.
1. What is meant by Management discussion and analysis ? Explain the provision
in the clause 49 of listing agreement in respect of Audit Committee. 20
OR
Define the term Corporate Governance. Discuss the framework of Corporate
Governance. 20
2. What is meant by Carbon Credit and Trading of Carbon Credit ? Explain the
Accounting, Taxation aspect of Carbon Trading. 20
OR
Explain in contest of AS and IFRS :
a) Recent Trends in Discloser of Accounting Policies. 10
b) Areas in which different accounting policies are encountered. 10
3. Explain the different valuation approaches you may suggest for valuing intellectual
property for its inclusion in Balance Sheet. 20
OR
What do you mean by, “Transfer pricing” ? State different methods of Transfer
pricing and explain the benefits and limitation of Market Price Method. 20
4. What is meant by Environmental Accounting ? Explain advantages and limitations
of Environmental Accounting. 20
OR
Define Human Resources Accounting. Explain Historical Developments of Human
Resources Accounting. 20
5. Write short notes on (any four) : 20
a) Need and role of Forensic Accounting
b) Accounting for derivatives
c) Strategic Management Accounting
d) XBRL (Extensive Business Reporting Language)
e) Accounting for Retirement benefits as per AS-15
f) Accounting for KPO (Knowledge Process Outsourcing)
g) ESO (Employees Stock Option) Accounting.
______________
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