CA Final FR Study Material

Download Financial Reporting Study Material by ICAI for CA Final Exams

Module 1

• Initial Pages
• Chapter 1: Conceptual Framework for Financial Reporting under Indian Accounting Standards
• Chapter 2: Ind AS on Presentation of General Purpose 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 onLiabilities 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: Classification and Measurement of Financial Assets and Financial Liabilities
  • Unit 3: Financial Instruments: Equity and Financial Liabilities
  • Unit 4: Derivatives and Embedded Derivatives
  • Unit 5: Recognition and Derecognition of Financial Instruments
  • Unit 6: Hedge Accounting
  • Unit 7: Disclosure
  • Comprehensive Illustrations

Module 4

• Initial Pages
• Chapter 13: Business Combination and Corporate Restructuring
• Chapter 14: Consolidated and Separate Financial Statements of Group Entities
  • Unit 1: Introduction to Consolidated and Separate Financial Statements
  • Unit 2: Important Definitions
  • Unit 3: Ind AS 110: Consolidated Financial Statements
  • Unit 4: Consolidation Procedure for Subsidiaries
  • Unit 5: Ind AS 111: Joint Arrangements
  • Unit 6: Ind AS 28: Investments in Associates & Joint Ventures
  • Unit 7: Ind AS 27: Separate Financial Statements
  • Unit 8: Disclosures
  • Test Your Knowledge
• Chapter 15: Analysis of Financial Statements
• Chapter 16: Integrated Reporting
• Chapter 17: Corporate Social Responsibility