Financial Reporting

Financial Reporting ICAI Study Material

Financial Reporting Module 1
Sr. No.Topic NameUnitDownload
Initial PagesClick Here
1Framework for Preparation and Presentation of Financial StatementsFramework for Preparation and Presentation of Financial StatementsClick Here
2Ind AS on Presentation of Items in the Financial StatementsUnit 1: Ind AS 1: Presentation of Financial StatementsClick Here
Unit 2: Ind AS 34: Interim Financial ReportingClick Here
Unit 3: Ind AS 7: Statement of Cash FlowsClick Here
3Ind AS 115: Revenue from Contracts with CustomersInd AS 115: Revenue from Contracts with CustomersClick Here
4Ind AS on Measurement based on Accounting PoliciesUnit 1: Ind AS 8: Accounting Policies, Changes in Accounting Estimates and ErrorsClick Here
Unit 2: Ind AS 10: Events after the Reporting PeriodClick Here
Unit 3: Ind AS 113: Fair Value MeasurementClick Here
5Other Indian Accounting StandardsUnit 1: Ind AS 20: Accounting for Government Grants and Disclosure of Government AssistanceClick Here
Unit 2: Ind AS 102: Share Based PaymentClick Here
6Ind AS 101: First-time Adoption of Ind ASInd AS 101: First-time Adoption of Ind ASClick Here
###Annexure: Division II of Schedule III to The Companies Act, 2013Annexure: Division II of Schedule III to The Companies Act, 2013Click Here
Financial Reporting Module 2
Sr. No.Topic NameUnitDownload
Initial PagesClick Here
7Ind AS on Assets of the Financial StatementsUnit 1: Ind AS 2: InventoriesClick Here
2Unit 2: Ind AS 16: Property, Plant and EquipmentClick Here
Unit 3: Ind AS 116: LeasesClick Here
Unit 4: Ind AS 23: Borrowing CostsClick Here
Unit 5: Ind AS 36: Impairment of AssetsClick Here
Unit 6: Ind AS 38: Intangible AssetsClick Here
Unit 7: Ind AS 40: Investment PropertyClick Here
Unit 8: Ind AS 105: Non-Current Assets held for Sale and Discontinued OperationsClick Here
8Ind AS 41: AgricultureInd AS 41: AgricultureClick Here
Financial Reporting Module 3
Sr. No.Topic NameUnitDownload
Initial PagesClick Here
9Ind AS on Liabilities of the Financial StatementsUnit 1: Ind AS 19: Employee BenefitsClick Here
Unit 2: Ind AS 37: Provisions, Contingent Liabilities and Contingent AssetsClick Here
10Ind AS on Items impacting the Financial StatementsUnit 1: Ind AS 12: Income TaxesClick Here
Unit 2: Ind AS 21: The Effects of changes in Foreign Exchange RatesClick Here
11Ind AS on Disclosures in the Financial StatementsUnit 1: Ind AS 24: Related Party DisclosuresClick Here
Unit 2: Ind AS 33: Earnings Per ShareClick Here
Unit 3: Ind AS 108: Operating SegmentsClick Here
12Accounting and Reporting of Financial InstrumentsUnit 1: Financial Instruments: Scope and DefinitionsClick Here
Unit 2: Classification and Measurement of Financial Assets and Financial LiabilitiesClick Here
Unit 3: Financial Instruments: Equity and Financial LiabilitiesClick Here
Unit 4: Derivatives and Embedded DerivativesClick Here
Unit 5: Recognition and Derecognition of Financial InstrumentsClick Here
Unit 6: Hedge AccountingClick Here
Unit 7: DisclosureClick Here
###Comprehensive IllustrationsComprehensive IllustrationsClick Here
Financial Reporting Module 4
Sr. No.Topic NameUnitDownload
Initial PagesInitial PagesClick Here
13Business Combination and Corporate RestructuringBusiness Combination and Corporate RestructuringClick Here
14Consolidated and Separate Financial Statements of Group EntitiesUnit 1: Introduction to Consolidated and Separate Financial StatementsClick Here
Unit 2: Important DefinitionsClick Here
Unit 3: Ind AS 110: Consolidated Financial StatementsClick Here
Unit 4: Consolidation Procedure for SubsidiariesClick Here
Unit 5: Ind AS 111: Joint ArrangementsClick Here
Unit 6: Ind AS 28: Investments in Associates & Joint VenturesClick Here
Unit 7: Ind AS 27: Separate Financial StatementsClick Here
Unit 8: DisclosuresClick Here
Test Your KnowledgeClick Here
15Analysis of Financial StatementsAnalysis of Financial StatementsClick Here
16Integrated ReportingIntegrated ReportingClick Here
17Corporate Social ResponsibilityCorporate Social ResponsibilityClick Here

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