Coming soon
Financial Reporting-II
(a) To acquire the ability to integrate and solve problems in practical scenarios on Accounting Standards, Guidance Notes and Indian Accounting Standards for deciding the appropriate accounting treatment and formulating suitable accounting policies.
(b) To develop an understanding of the various forms of reporting (other than financial statements) and accounting for special transactions, and apply such knowledge in problem solving.
Business Combinations and Accounting for Corporate Restructuring (including demerger) (as per Ind AS)
Accounting for Share Based Payment (as per Ind AS)
Accounting and Reporting of Financial Instruments (as per Ind AS)
Analysis of Financial Statements
Common defects in financial statements of corporate entities
Accounting for Carbon Credits
Accounting for E-commerce
Emerging trends in Reporting
(i) Integrated Reporting
(ii) Corporate Social Responsibility Reporting
(iii) Human Resource Reporting
(iv) Value Added Statement
Reference Books
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
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 are
withdrawn or new Ind AS / AS, Announcements and Limited Revisions to Ind AS / AS are issued in place of existing Ind AS / AS, Announcements and Limited Revisions to Ind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.
