Financial reporting (fr) ammmendment may 2017

Dear All,

As you may be aware MCA on 30.3.2016 has amended inter-alia AS-4 with regard to Proposed Dividend...Now it has to be disclosed only in Notes..I also know that that the above ammendment is applicable for MAY 2017 CA FINAL Exam..I have 2 questions...

1.Will the above ammendment have an impact on the Chapter Consolidation of Financial Statement s with regard to the treatment of Proposed Dividend in the question?

2. If the answer to above question is yes, then will I have to have to buy a new FR book for May 17 exam....I had already purchased a new book for NOVEMBER 2016 Exam...

Please clarify..

Thanks in advance..