GST Certification Course
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The major changes for May 2011 and November 2011 examinations are made in the January 2011 edition of the Study Materials which are given hereunder –

Financial Reporting

  1. Chapter 1 on “Accounting Standards and Guidance Notes” has been revised in line with the latest applicable Accounting Standards and Guidance Notes.
  2. Chapter 2 on “IAS, IFRS, their interpretations & US GAAPs – An Overview” has been revised in line with the latest amendments in IFRS and its interpretations.
  3. Chapter 8 on “Financial Reporting for Financial Institutions” has been updated in line with –

(i)  SEBI (Mutual Funds) (Amendment) Regulations, 2010;

(ii)   Non-Banking Financial (Deposit Accepting or Holding) Companies Prudential Norms (Reserve Bank) Directions, 2007 and circulars issued from time to time;

(iii)  SEBI (Merchant Bankers) (Amendment) Regulations, 2010;

(iv) SEBI (Stock brokers and Sub-brokers) (Amendment) Regulations, 2010; and

(v)   SEBI (Intermediaries) Regulations, 2008.

Strategic Financial Management


The following chapters in the Study Material have been thoroughly revised :

  1. Chapter 1 -“Financial Policy and Corporate Strategy”
  2. Chapter 2 -“Project Planning and Capital Budgeting”
  3. Chapter 3 “Leasing decision”
  4. Chapter 4 -“Dividend Decisions”
  5. Chapter 5 -“Indian Capital Market”
  6. Chapter 7 “Portfolio Theory”
  7. Chapter 9 “Mutual Funds”
  8. Chapter 12 -“Foreign Exchange Exposure and Risk Management”
  9. Chapter 13 -“Mergers, Acquisitions and Restructuring”.

Advanced Auditing and Professional Ethics


The following chapters have been updated in line with the latest standards on auditing :

  1. Chapter 1 on “Auditing Standards, Statements and Guidance Notes -An overview”,
  2. Chapter 2 on “Audit Strategy Planning and Programming”,
  3. Chapter 3 on “Risk Assessment and Internal Control” (including Salient Feature of Sarbanes Oxley Act, 2002 as an annexure),
  4. Chapter 5 on “Special Audit Techniques” and
  5. Chapter 8 on “Audit Report”
  6. Further, Chapter 14 on “Audit of Non Banking Financial Companies” has been updated as per the latest notifications and circulars issued by RBI.
  7. Also, Chapter 15 on “Audit under Fiscal Laws” has been updated based on the law as amended by the Finance Act 2010.
  8. In addition, Chapter 21 on “Peer Review” and Chapter 22 on “Code of Ethics” have also been updated.
  9. Text of all latest Standards on Auditing have also been given separately in Volume II.

Published by

Rahul Bansal
(Finalist)
Category Students   Report

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