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Paper 1

Financial Reporting

About Financial Reporting

Financial reporting is the essence of accounting in any kind of organisation. It essentially covers various areas on the disclosure of financial information to the various stakeholders about the financial performance and financial position of the organisation.This financial information forms the basis for many economic decisions like investing, lending, providing credit etc.

Being an aspirant of the Chartered Accountancy profession, achieving expertise in the field of various reporting standards is a necessity as well as a great opportunity.You would have studied fundamentals of accounts in CA foundation level, accounting and advanced accounting at intermediate level. These were aimed at providing working knowledge of these concepts. At the CA Final level, you are expected to obtain proficiency in various financial reporting standards, Indian as well as international.You are also expected to develop skills and knowledge to solve complex areas in the field of financial reporting by practically applying various accounting policies.

Exam Information

Duration:         3 hours

Weightage:         100 Marks

Faculty
Chinmaya

CA Chinmaya Hegde

Amal-Paul

CA Amal Paul

Resources
Question Paper May 2019
Question Paper Nov 2019

Financial Reporting

1 Framework for Preparation and Presentation of Financial Statements

Lecture icon  1 Lectures                      Know More

1 Supply

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2 Ind AS on Presentation of Items in the Financial Statements

Lecture icon  5 Lectures                      Know More

3 Ind AS 115: Revenue from Contracts with Customers

Lecture icon  11 Lectures                      Know More

4 Ind AS on Measurement based on Accounting Policies

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5 Other Indian Accounting Standards

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6 Ind AS 101: First-time Adoption of Ind AS

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7 Ind AS on Assets of the Financial Statements

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7 Ind AS on Assets of the Financial Statements - Unit 3: Ind AS 116: Leases

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8 Ind AS 41: Agriculture

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9 Ind AS on Liabilities of the Financial Statements

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10 Ind AS on Items impacting the Financial Statements

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11 Ind AS on Disclosures in the Financial Statements

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12 Accounting and Reporting of Financial Instruments

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13 Business Combination and Corporate Restructuring

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14 Consolidated Financial Statements

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15 Analysis of Financial Statements

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16 Integrated Reporting

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17 Corporate Social Responsibility

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18 Application of Accounting Standards

Lecture icon  26 Lectures                      Know More

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