| Contents
|
Weightage |
-
Application for Existing Accounting Standards 15, 21, 23, 25, 27 and 28. (The students will also be required to apply other Accounting Standards if applicable in any of the questions)
- Application of Guidance Notes issued by ICAI on specified Accountging aspects
-
Framework for preparation and presentation of financial Statements in accordance with Indian Accounting Standards (Ind AS).
|
10%-15% |
|
-
Application of Indian Accounting Standards (Ind AS) with reference to General Purpose Financial Statements
-
Consolidated and Separate Financial Statements (as per Ind AS)
-
Application of Industry specific and Transaction Specific Indian Accounting Standards (other than Business Combination, Financial Instruments and Share Based Payment)
|
30%-40% |
-
Business Combinations and Accounting for Corporate Restructuring (including demerger) (as per Ind AS)
|
10%-15% |
-
Accounting and Reporting of Financial Instruments (as per Ind AS)
-
Accounting for Share Based Payment (as per Ind AS)
|
15%-25% |
-
Analysis of Financial Statements Common defects in financial statements of corporate entities
|
5%-15%
|
- Accounting for Carbon Credits
- Accounting for E-commerce Business
-
Emerging trends in Accounting (Integrated Reporting/ Corporate Social Responsibility Reporting / Human Resource Reporting/ Value Added Statement)
|
5%-15%
|
