ICAI issues Financial Reporting- Study Material for 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
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