CA Final Financial Reporting (ICAI Study Material)

In English

  • Module 1
Initial Pages
Chapter 1: Application of Accounting Standards
Unit 1: AS 15 "Employee Benefits"
Unit 2: AS 25 "Interim Financial Reporting"
Unit 3: AS 28 "Impairment of Assets"
Unit 4: AS 21 "Consolidated Financial Statements"
Unit 5: AS 23 "Accounting for Investments in Associates in Consolidated Financial Statements"
Unit 6: AS 27 "Financial Reporting of Interests in Joint Ventures"
Chapter 2: Application of Guidance Notes
Annexure: Schedule III to The Companies Act, 2013
  • Module 2
Initial Pages
Chapter 3: Framework for Preparation and Presentation of Financial Statements
Chapter 4: Ind AS on Presentation of Items in the Financial Statements
Unit 1: Ind AS 1 "Presentation of Financial Statements"
Unit 2: Ind AS 34 "Interim Financial Reporting"
Unit 3: Ind AS 7 "Statement of Cash Flows"
Chapter 5: Ind AS on Recognition of Revenue in the Financial Statements
Chapter 6: Ind AS on Measurement based on Accounting Policies
Unit 1: Ind AS 8 "Accounting Policies, Changes in Accounting Estimates and Errors"
Unit 2: Ind AS 10 "Events after the Reporting Period"
Unit 3: Ind AS 113 "Fair Value Measurement"
Chapter 7: Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”
Chapter 8: Ind AS 101 "First-time Adoption of Indian Accounting Standards"
  • Module 3
Initial Pages
Chapter 9: Ind AS on Assets of the Financial Statements
Unit 1: Ind AS 2 "Inventories"
Unit 2: Ind AS 16 "Property, Plant and Equipment"
Unit 3: Ind AS 17 "Leases" 
Unit 4: Ind AS 23 "Borrowing Costs"
Unit 5: Ind AS 36 "Impairment of Assets"
Unit 6: Ind AS 38 "Intangible Assets"
Unit 7: Ind AS 40 "Investment Property"
Unit 8: Ind AS 105 "Non-current Assets Held for Sale and Discontinued Operations"
Chapter 10: Ind AS 41 “Agriculture”
Chapter 11: Ind AS on Liabilities of the Financial Statements
Unit 1: Ind AS 19 “Employee Benefits”
Unit 2: Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets”
  • Module 4
Initial Pages
Chapter 12: Ind AS on Items impacting the Financial Statements
Unit 1: Ind AS 12 “Income Taxes”
Unit 2: Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”
Chapter 13: Ind AS on Disclosures in the Financial Statements 
Unit 1: Ind AS 24 “Related Party Disclosures”
Unit 2: Ind AS 33 “Earnings per Share”
Unit 3: Ind AS 108 “Operating Segments”
Chapter 14: Accounting and Reporting of Financial Instruments 
Unit 1: Financial Instruments: Scope and Definitions
Unit 2: Financial Instruments: Equity and Financial Liabilities
Unit 3: Classification and Measurement of Financial Assets and Financial Liabilities
Unit 4: Recognition and Derecognition of Financial Instruments
Unit 5: Derivatives and Embedded Derivatives
Unit 6: Disclosures
Unit 7: Hedge Accounting
Illustrations
  • Module 5
Initial Pages
Chapter 15: Accounting for Share-Based Payment
Chapter 16: Business Combinations and Corporate Restructuring
Chapter 17: Consolidated and Separate Financial Statements
Unit 1: Introduction to Consolidated Financial Statements
Unit 2: Important Definitions 
Unit 3: Separate Financial Statements 
Unit 4: Consolidated Financial Statements 
Unit 5: Consolidated Financial Statements: Accounting of Subsidiaries 
Unit 6: Joint Arrangements 
Unit 7: Investment in Associates & Joint Ventures 
Unit 8: Disclosures 
Annexure
  • Module 6
Initial Pages
Chapter 18: Analysis of Financial Statements
Chapter 19: Accounting of Carbon Credits
Chapter 20: Accounting for e-Commerce Business
Chapter 21: Integrated Reporting
Chapter 22: Corporate Social Responsibility
Chapter 23: Human Resource Reporting
Chapter 24: Value Added Statement

In Hindi

  • Module 1

Initial Pages
Chapter 1: Application of Accounting Standards
Unit 1: AS 15 "Employee Benefits"
Unit 2: AS 25 "Interim Financial Reporting"
Unit 3: AS 28 "Impairment of Assets"
Unit 4: AS 21 "Consolidated Financial Statements"
Unit 5: AS 23 "Accounting for Investments in Associates in Consolidated Financial Statements"
Unit 6: AS 27 "Financial Reporting of Interests in Joint Ventures"

Chapter 2: Application of Guidance Notes

    Annexure: Schedule III to The Companies Act, 2013
    • Module 2
    Initial Pages
    Chapter 3: Framework for Preparation and Presentation of Financial Statements
    Chapter 4: Ind AS on Presentation of Items in the Financial Statements
    Chapter 5: Ind AS on Recognition of Revenue in the Financial Statements
    Chapter 6: Ind AS on Measurement based on Accounting Policies
    Chapter 7: Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”
    Chapter 8: Ind AS 101 "First-time Adoption of Indian Accounting Standards"
    • Module 6

    Initial Pages
    Chapter 15: Business Combination and Corporate Restructuring
    Chapter 16: Accounting and Reporting of Financial Instruments
    Unit 1: Financial Instruments: Scope and Definitions
    Unit 2: Financial Instruments: Equity and Financial Liabilities
    Unit 3: Classification and Measurement of Financial Assets and Financial Liabilities
    Unit 4: Recognition and Derecognition of Financial Instruments
    Unit 5: Derivatives and Embedded Derivatives
    Unit 6: Disclosures
    Unit 7: Hedge Accounting
    Comprehensive Illustrations
    Chapter 17: Accounting for Share-Based Payment

     

    Refresher Course on Ind AS

    Introduction to Ind AS
    Ind AS 19 – Employee Benefits
    Ind AS 21 – The Effects of Changes in Foreign Exchange Rates
    Ind AS 32, 109, 107 – Financial Instruments
    Ind AS 103 – Business Combination
    Ind AS 108 – Operating Segments
    Ind AS 34 – Interim Financial Reporting
    Ind AS 24 – Related Party Disclosures
    Ind AS 8 – Changes in Accounting Policies, Estimates, and Errors
    Ind AS 12 – Income Taxes
    Ind AS 101 – First-time adoption of Ind AS
    Ind AS 102 – Share-Based Payments
    Ind AS 113 – Fair Value Measurement
    Ind AS 16 – Property, Plant and Equipment (PPE)
    Ind AS 17 – Leases
    Ind AS 36 – Impairment of Assets
    Ind AS 38 – Intangible Assets
    Ind AS 41 – Agriculture
    Consolidation & Related Standard-Part I
    Consolidation & Related Standard-Part II
    Consolidation & Related Standard-Part III
    Consolidation & Related Standard-Part IV
    Ind AS 28 - Investments in Associates
    Ind AS 28 - Joint Ventures
    Ind AS 111 - Joint Arrangements
    Background Material on Ind AS

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