ICAI ISSUES NEW STUDY MODULE FOR FINANCIAL REPORTING MAY 2022 CA EXAMS

Financial Reporting – Study Material applicable for May, 2022 examination onwards

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 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
IPR Notice
All Intellectual Property rights including Copyright etc. are reserved and vested exclusively with the Institute of Chartered Accountants of India (ICAI). No part of the material contained in this website may be reproduced or transmitted in any form or by any means, electronic, technical, photocopying, recording or otherwise, or stored in any retrieval system of any nature without the written permission of the ICAI.

Leave a comment

Reply