Chartered Accountant
14243 Points
Joined February 2009
Paper 1: Financial Reporting
1. Market value added, Shareholders’ value added;
2. Inflation accounting;
3. Overview of IAS, IFRS IFRIC, Significant difference vis-à-vis Indian Accounting Standards, understanding of US GAAP, Application of IFRS and US GAAP*
4. Brand valuation;
5. Valuation of liabilities.
* The topic “Comparative study of basic concepts of International Accounting Standards, US GAAPs and Standards in India” was covered in the curriculum of Final (Old) Course.
Paper 2: Strategic Financial Management
1. Financial Policy and Corporate Strategy
Paper 3: Advanced Auditing and ProfessionalEthics
1. Consolidated Financial Statements
2. Sarbanes Oxley Act (SOX)
Paper 4: Corporate and Allied Laws
1. Company Law:
Dividend
2. Allied Laws:
Overview of the following Acts :
The Banking Regulation Act, 1949,
The Insurance Act, 1938,
The Insurance Regulatory and Development Authority Act, 1999
The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
The Prevention of Money Laundering Act, 2002.
Paper 7: Direct Tax Laws
1. Inter-relationship between accounting and
taxation; and
2. Ethics in taxation.
Paper 8: Indirect Tax Laws
1. Inter-relationship between accounting and
taxation;
2. Ethics in taxation;
3. Value Added Tax