CA Final FR New Syllabus Section Wise Weightage for May 20

Financial Reporting

 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%


 

 

 

 

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