Coming soon
Financial Reporting-II
Accounting Standards14,15,17 19, 22, 24, 25,26,28 to 32 and relevant Accounting Standards Interpretations and Guidance Notes on various accounting aspects issued by the ICAI and their applications.
Accounting for Corporate Restructuring (including inter-company holdings).
Accounting and reporting of financial instruments: meaning, recognition, derecognizing and offset, compound financial instruments measurement of financial instruments.
Hedge Accounting
Disclosures.
Share Based payments
Meaning, Equity settled transactions, Transaction with employees and non-employees.
Determination of fair value of equity instruments
Vesting conditions
Modification, cancellation and settlement.
Disclosures
Financial Reporting by mutual funds, Non-banking finance companies, Merchant bankers, Stock and commodity market intermediaries.
Valuation:
(a) Concept of Valuation
(b) Valuation of Tangible Fixed Assets.
(c) Valuation of Intangibles including brand valuation and valuation of goodwill
(d) Valuation of liabilities
(e) Valuation of Shares
(f) Valuation of Business
1. Financial reporting- M.P. VIJAYAKUMAR
2. Financial Reporting: Sekar G(C Sitaraman Co Pvt Ltd)
3. Financial Reporting: Praveen Sharam(Smart Teach Ltd)
4. Study Material Published by ICAI
5. Scanner-Arun Kumar (Suchitra Prakashan (P) Ltd)
Note-
(1) The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless
(2) If either old Accounting Standards (ASs), Accounting Standards Interpretations(ASIs), Guidance Notes (GNs), Announcements and Limited Revisions to ASs are withdrawn or new ASs, GNs, announcements and Limited Revisions to AS are issued byt the Institute of Chartered Accountants of India in place of existing ASs, ASIs, GNs, Announcements and Limited Revisions to AS, the syllabus will accordingly include/exclude such new developments in the place of the existing ones with effect from the date to beNotified by the Institute.
