PAPER-1 : FINANCIAL REPORTING

1. Application of Existing Accounting Standards 15, 21, 23, 25, 27 and 28
2. Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards)
3. Application of Guidance Notes issued by ICAI on specified accounting aspects
4. Framework for Preparation and Presentation of Financial Statements
5. Application of Indian Accounting Standards (Ind AS)
6. Consolidated and Separate Financial Statements (as per Ind AS)
7. Application of Industry specific and Transaction Specific Indian Accounting Standards
8. Business Combinations and Accounting for Corporate Restructuring (including demerger) (as per Ind AS)
9. Accounting and Reporting of Financial Instruments (as per Ind AS)
10. Accounting for Share Based Payment (as per Ind AS)
11. Analysis of Financial Statements
12. Accounting for Carbon Credits
13. Accounting for E-Commerce
14. Emerging Trends in Reporting