The paper of Financial Reporting in the Final Course concentrates on aspects of preparing and analyzing financial statements. Students are expected to acquire advanced knowledge in this paper. The importance of the subject of financial reporting is growing over the years due to various factors like liberalization, flow of cross-border capital, emergence of global corporations and movement towards better corporate governance practices. Standardization of accounting policies and financial reporting norms are significant aspects that make the subject more interesting in the recent years. It may be noted that significant changes are taking place in the area of Accounting Standards and Guidance Notes. Many new Accounting Standards and Guidance Notes have been formulated by the Institute of Chartered Accountants of India keeping in mind the growing importance of financial reporting in the corporate scenario. Existing Accounting Standards and Guidance Notes are also revised from time to time. Keeping all this in view, it has been decided to publish a separate book containing the Framework for Preparation and Presentation of Financial Statements, Accounting Standards and relevant Guidance Notes. For text of Framework for Preparation and Presentation of Financial Statements, Accounting Standards and Guidance Notes the students are advised to refer the publication on Accounting Pronouncements.
CA Final FR Notes
Important – Latest Notes for Nov 2017
CA Final Financial Reporting RTP Nov 2017 Solved in Simplified MannerCA Final Financial Reporting Paper May 2017CA Final Financial Reporting Amalgamation NotesCA Final FR Amendment Book for May 2017 by CA Parveen SharmCA Final Notes for Financial Reporting, Mutual Fund, HRA, NBFC
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CA Final Financial Reporting Latest Notes
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Students are also advised to update themselves with the latest changes in the area of financial reporting. For this they may refer to academic updates in the monthly journal ‘The Chartered Accountant’ and the Students’ Journal ‘The Chartered Accountant Student’ (published by the Board of Studies), financial newspapers, SEBI and Corporate Law Journal, published financial statements of companies etc. Latest relevant amendments in SEBI Regulations, notified sections of the Companies Act, 2013 and RBI notifications for NBFCs have been incorporated in this revised edition
CA Final FR Syllabus
Chapter 1 – Accounting Standards and Guidance NotesChapter 2 – Indian Accounting Standards (Ind AS)Chapter 3 – Corporate Financial ReportingChapter 4 – Accounting for Corporate RestructuringChapter 5 – Consolidated Financial Statements of Group CompaniesChapter 6 – Accounting and Reporting of Financial InstrumentsChapter 7 – Share Based Payments Chapter 8 – Financial Reporting for Financial InstitutionsChapter 9 – ValuationChapter 10 – Developments in Financial Reporting
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