Amendments applicable for november 2018 attempt

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Arifa Lucky (Querist)

08 April 2018 Can anyone tell me the amendments applicable for nov 2018 attempt for CA final financial reporting Actually I took class of Parveen Sharma sir in apr batch 2016 Can anyone tell me amendments relevant to this gapKindly mail me at given email for respective queryarifalucky@gmail.comThanks

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)

08 April 2018
CA Final Financial Reporting Syllabus

Weightage: 10% to 15%

1. Application of Existing Accounting Standards 15, 21, 23, 25, 27 and 28. (The students will also be required to apply other Accounting Standards if applicable in any of the questions).

2. Application of Guidance Notes issued by ICAI on specified accounting aspects.

3. Framework for Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards (Ind AS).

Weightage: 30% to 40%

4. Application of Indian Accounting Standards (Ind AS) with reference to General Purpose Financial Statements

5. Consolidated and Separate Financial Statements (as per Ind AS)

6. Application of Industry specific and Transaction Specific Indian Accounting Standards (other than Business Combination, Financial Instruments, and Share-Based Payment)

Weightage: 10% to 15%

7. Business Combinations and Accounting for Corporate Restructuring (including demerger) (as per Ind AS)

Weightage: 10% to 15%

8. Accounting and Reporting of Financial Instruments (as per Ind AS)

9. Accounting for Share-Based Payment (as per Ind AS)

Weightage: 5% to 15%

10. Analysis of Financial Statements

Common defects in financial statements of corporate entities

Weightage: 5% to 10%

11. Accounting for Carbon Credits

12. Accounting for E-commerce

Weightage: 5% to 15%

13. Emerging trends in Reporting

- Integrated Reporting

- Corporate Social Responsibility Reporting

- Human Resource Reporting

- Value Added Statement

Notes:
1.If either a new Indian Accounting Standard (Ind AS) or Accounting Standard (AS) or Announcements and Limited Revisions to Ind AS / AS are issued or the earlier one is withdrawn or new Ind AS / AS, Announcements and Limited Revisions to Ind AS / AS are issued in place of existing Ind AS / AS, Announcements and Limited Revisions to Ind AS / AS, the syllabus will accordingly include/exclude such new developments in the place of the existing ones with effect from the date to be notified by the Institute.

2.The specific inclusions/exclusions in any topic covered in the syllabus will be affected every year by way of Study Guidelines. The list of Guidance Notes in Accounting and significant Expert Advisory Opinions, wherever applicable, will also form part of the Study Guidelines.

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