Financial Reporting

Financial Reporting

STUDY MATERIAL | English & Hindi Medium  

Study Material relevant for May, 2020 examination onwards Study Material relevant for May, 2021 examination onwards
English Medium Corrigendum to Study Material Quick Revision Module 1 Initial Pages Chapter 1: Framework for Preparation and Presentation of Financial Statements Chapter 2: 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 3: Ind AS 115: Revenue from Contracts with Customers Chapter 4: 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 5: Other Indian Accounting Standards Unit 1: Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance Unit 2: Ind AS 102: Share Based Payment Chapter 6: Ind AS 101: First-time Adoption of Ind AS Annexure: Division II of Schedule III to The Companies Act, 2013 Module 2 Initial Pages Chapter 7: 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 116: 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 8: Ind AS 41: Agriculture Module 3 Initial Pages Chapter 9: 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 Chapter 10: 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 11: 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 12: 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: Disclosure Unit 7: Hedge Accounting Comprehensive Illustrations Module 4 Initial Pages Chapter 13: Business Combination and Corporate Restructuring Chapter 14: Consolidated 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 Chapter 15: Analysis of Financial Statements Chapter 16: Integrated Reporting Chapter 17: Corporate Social Responsibility Hindi Medium 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 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 4 Initial Pages Chapter 10 Unit 1 Unit 2 Chapter 11 Unit 1 Unit 2 Chapter 12 Unit 1 Unit 2 Unit 3 Module 5 Initial Pages Chapter 13 Chapter 14 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 Module 7 Initial Pages Chapter 18 Chapter 19 Chapter 20 Chapter 21 Chapter 22 Chapter 23 Chapter 24

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