Course Details

CA Final

Students from Union Territories of Jammu, Kashmir and Ladakh, North-East States were ge concession in Registration Course Fee for Final (Rs 5500) level if they registered between. Septem this concession is also applicable for Candidates from Andaman and Nicobar Islands registering 2019 and March 31, 2022. The concession has now been extended from April 1, 2022 till March 31 20 April 1, 2022 till 31st March, 2025.

Wards of deceased members have been given 75% concession in Registration Course Fee for Find 5500) level applicable from April 1, 2022

Details regarding terms & conditions including documents to be submitted have been provided und the section titled "Scholarships and Fee Concessions.

Objective

1. To acquire the ability to integrate and solve problems in practical scenarios on Indian Accounting Standards (ind AS) for deciding the appropriate accounting treatment and formulating suitable accounting policies.
2. To gain the prowess to recognize and apply disclosure requirements specified in Indian Accounting Standards (ind AS) while preparing and presenting the financial statements.
3. To develop the expertise to prepare financial statements of group entities which includes subsidiaries, associates and joint arrangements based on indian Accounting Standards (Ind AS).
4. To develop understanding of certain Accounting Standards and solve problems in practical scenarios where treatment is different in both the standards.

Contents

1. Introduction to General Purpose Financial Statements as per Indian Accounting Standard (ind AS)
   Statutory provisions: Applicability criteria
   Division it of Schedule ill to the Companies Act, 2013 and Guidance Note thereupon
2. Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)
3. Application of Ind AS with reference to General Purpose Financial Statements
   i Ind AS on Presentation of items in the Financial Statements
   Ind AS 1 Presentation of Financial Statements
   Ind AS 34 "Interim Financial Reporting"
   Ind AS 7 Statement of Cash Flows"
4. ii Ind AS on Measurement based on Accounting Policies
   Ind AS 8 "Accounting Policies, Changes in Accounting Estimates and Errors"
   Ind AS 10 "Events after the Reporting Period
   Ind AS 113 "Fair Value Measurement
5. iii Ind AS on Income Statement
   Ind AS 115 "Revenue from Contracts with the Customers"
6. iv Ind AS on Assets and Liabilities of the Financial Statements
   Ind AS 2 "Inventories"
   Ind AS 16 "Property, Plant and Equipment"
   Ind AS 116" "Leases
   Ind AS 23 "Borrowing Costs"
   Ind AS 36 "Impairment of Assets"
   Ind AS 38 "Intangible Assets"
   Ind AS 40 "Investment Property
   Ind AS 105 "Non-current Assets Held for Sale and Discontinued Operations"
   Ind AS 19 "Employee Benefits"
   Ind AS 37 "Provisions, Contingent Liabilities and Contingent Assets"
7. v Ind AS on Items impacting the Financial Statements
   Ind AS 12" "Income Taxes
   Ind AS 21 "The Effects of Changes in Foreign Exchange Rates