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ICAI has introduced this paper Financial Reporting at the CA Final level where you are taught Accounting standards AS 15, AS 23, AS 27, etc., Guidance notes on topics such as derivatives, Preparation of carve out financial statement etc., and emerging trends in the field of accounting and financial reporting such as carbon credits, accounting for e-commerce, integrated reporting, etc.
Remember, "Winners find ways. Losers find excuses". Happy learning