Financial Reporting

Financial Reporting- Study Material, Practice Manual, PowerPoint Presentations, Podcasts

CA Final Old Course Financial Reporting(Paper-1)

Study Material Practice Manual PowerPoint Presentations Podcasts
Module 1
Initial Pages Initial Pages
Chapter 1 Accounting Standards and Guidance Notes
Part 1
Part 2
Chapter 1 Accounting Standards and Guidance Notes Introduction to Accounting Standards Introduction to Accounting Standards
AS 1 – Disclosure of Accounting Policies AS 1 – Disclosure of Accounting Policies
AS 2 – Valuation of Inventories AS 2 – Valuation of Inventories
Valuation of Inventories PracticalExamples Valuation of Inventories PracticalExamples
AS 3 – Cash Flow Statements AS 3 – Cash Flow Statements
AS 4 – Contingencies and Events Occuring after the Balance Sheet AS 4 – Contingencies and Events Occuring after the Balance Sheet
AS 5 – Net Profit or Loss for the Period, Prior Period Items, and Changes in Accounting Policies AS 5 – Net Profit or Loss for the Period, Prior Period Items, and Changes in Accounting Policies
AS 7 – Construction Contacts AS 7 – Construction Contacts
AS 9 – Revenue Recognition AS 9 – Revenue Recognition
AS 11 – The Effects of Changes in Foreign Exchange Rate AS 11 – The Effects of Changes in Foreign Exchange Rate
AS 12 – Accounting for Government Grants AS 12 – Accounting for Government Grants
AS 13 – Accounting for Investments AS 13 – Accounting for Investments
AS 14 – Accounting for Amalgamations AS 14 – Accounting for Amalgamations
AS 15 – Employee Benefits AS 15 – Employee Benefits
AS 16 – Borrowing Costs AS 16 – Borrowing Costs
AS 17 – Segment Reporting AS 17 – Segment Reporting
S-2 AS 17 – Segment Reporting S-2 AS 17 – Segment Reporting
AS 18 – Related Party Disclosure AS 18 – Related Party Disclosure
AS 19 – Leases
AS 19 – Leases 1 AS 19 – Leases 1
AS 19 – Leases 2 AS 19 – Leases 2
AS 19 – Leases 3 AS 19 – Leases 3
AS 20 – Earning Per Share AS 20 – Earning Per Share
AS 21 – Consolidated Financial Statements AS 21 – Consolidated Financial Statements
AS 22 – Accounting for Taxes in Income AS 22 – Accounting for Taxes in Income
AS 23 – Accounting for Investments in Associates in Consolidated Financial Statements AS 23 – Accounting for Investments in Associates in Consolidated Financial Statements
AS 24 – Discontinuing Operations AS 24 – Discontinuing Operations
AS 25 – Interim Financial Reporting AS 25 – Interim Financial Reporting
AS 26 – Intangible Assets AS 26 – Intangible Assets
AS 27 – Financial Reporting of Interests in Joint Ventures AS 27 – Financial Reporting of Interests in Joint Ventures
AS 28 – Impairment of Assets Part 1 AS 28 – Impairment of Assets Part 1
AS 28 – Impairment of Assets Part 2 AS 28 – Impairment of Assets Part 2
AS 29 – Provisions, Contingent Liabilities, and Contingent Assets AS 29 – Provisions, Contingent Liabilities, and Contingent Assets
Unit 33: Guidance Notes Part 1 Unit 33: Guidance Notes Part 1
Unit 33: Guidance Notes Part 2 Unit 33: Guidance Notes Part 2
Unit 33: Guidance Notes Part 3 Unit 33: Guidance Notes Part 3
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Annexure
Module 2
Initial Pages
Chapter 2 Indian Accounting Standards (Ind AS) Chapter 2 Indian Accounting Standards (Ind AS)
Chapter 3 Corporate Financial Reporting Chapter 3 Corporate Financial Reporting Corporate Financial Reporting1 Corporate Financial Reporting1
Chapter 3Corporate Financial Reporting2 Chapter 3Corporate Financial Reporting2
Chapter 3Corporate Financial Reporting3 Chapter 3Corporate Financial Reporting3
Chapter 4 Accounting for Corporate Restructuring Chapter 4 Accounting for Corporate Restructuring S-2 Accounting for Corporate Restructuring S-2 Accounting for Corporate Restructuring
Accounting for Corporate Restructuring Part 1 Accounting for Corporate Restructuring Part 1
Accounting for Corporate Restructuring Part 2 Accounting for Corporate Restructuring Part 2
Accounting for Corporate Restructuring Part 3 Accounting for Corporate Restructuring Part 3
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Module 3
Initial Pages
Chapter 5 Consolidated Financial Statements of Group Companies Chapter 5 Consolidated Financial Statements of Group Companies Introduction Introduction
Unit 2: Consolidated Financial Statements Part 1 Unit 2: Consolidated Financial Statements Part 1
Unit 2: Consolidated Financial Statements Part 2 Unit 2: Consolidated Financial Statements Part 2
Unit 2: Consolidated Financial Statements Part 3 Unit 2: Consolidated Financial Statements Part 3
Unit 2: Consolidated Financial Statements Part 4 Unit 2: Consolidated Financial Statements Part 4
Unit 2: Consolidated Financial Statements Part 5 Unit 2: Consolidated Financial Statements Part 5
Unit 3: Treatment of Investment in Associates in Consolidated Financial Statements Unit 3: Treatment of Investment in Associates in Consolidated Financial Statements
Unit 4: Treatment of Investment in Joint Ventures in Consolidated Financial Statements Unit 4: Treatment of Investment in Joint Ventures in Consolidated Financial Statements
Chapter 6 Accounting and Reporting of Financial Instruments Chapter 6 Accounting and Reporting of Financial Instruments Accounting and Reporting of Financial Instruments Accounting and Reporting of Financial Instruments
Chapter 7 Share-Based Payments Chapter 7 Share-Based Payments Chapter 7 Share-Based Payments1 Chapter 7 Share-Based Payments1
Chapter 7 Share-Based Payments2 Chapter 7 Share-Based Payments2
Chapter 7 Share-Based Payments MCQ Chapter 7 Share-Based Payments MCQ
Chapter 8 Financial Reporting for Financial Institutions Chapter 8 Financial Reporting for Financial Institutions Unit 1: Mutual Funds Unit 1: Mutual Funds
Unit 2: Non-Banking Finance Company Unit 2: Non-Banking Finance Company
Unit 3: Merchant Bankers- Unit 3: Merchant Bankers-
Unit 4: Stock and Commodity Market Intermediaries Unit 4: Stock and Commodity Market Intermediaries
Chapter 9 Valuation Chapter 9 Valuation Unit 1: Concept of Valuation Unit 1: Concept of Valuation
Unit 2: Valuation of Tangible Fixed Assets Unit 2: Valuation of Tangible Fixed Assets
Unit 3: Valuation of Intangibles Unit 3: Valuation of Intangibles
Unit 4: Valuation of Liabilities Unit 4: Valuation of Liabilities
Unit 5: Valuation of Shares Unit 5: Valuation of Shares
Unit 6: Valuation of Business Unit 6: Valuation of Business
Chapter 10 Developments in Financial Reporting Chapter 10 Developments in Financial Reporting Unit 1 : Value Added Statement Unit 1 : Value Added Statement
Unit 2: Economic Valued Added Unit 2: Economic Valued Added
Unit 5: Human Resource Reporting Unit 5: Human Resource Reporting
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Accounting Pronouncements
Initial Pages
Part I: Framework for the Preparation and Presentation of Financial Statements
Part II: Accounting Standards
Part III: Guidance Notes