Financial Reporting ICAI Study Material
Financial Reporting Module 1
Sr. No. | Topic Name | Unit | Download |
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Initial Pages | Click Here | ||
1 | Framework for Preparation and Presentation of Financial Statements | Framework for Preparation and Presentation of Financial Statements | Click Here |
2 | Ind AS on Presentation of Items in the Financial Statements | Unit 1: Ind AS 1: Presentation of Financial Statements | Click Here |
Unit 2: Ind AS 34: Interim Financial Reporting | Click Here | ||
Unit 3: Ind AS 7: Statement of Cash Flows | Click Here | ||
3 | Ind AS 115: Revenue from Contracts with Customers | Ind AS 115: Revenue from Contracts with Customers | Click Here |
4 | Ind AS on Measurement based on Accounting Policies | Unit 1: Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors | Click Here |
Unit 2: Ind AS 10: Events after the Reporting Period | Click Here | ||
Unit 3: Ind AS 113: Fair Value Measurement | Click Here | ||
5 | Other Indian Accounting Standards | Unit 1: Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance | Click Here |
Unit 2: Ind AS 102: Share Based Payment | Click Here | ||
6 | Ind AS 101: First-time Adoption of Ind AS | Ind AS 101: First-time Adoption of Ind AS | Click Here |
### | Annexure: Division II of Schedule III to The Companies Act, 2013 | Annexure: Division II of Schedule III to The Companies Act, 2013 | Click Here |
Financial Reporting Module 2
Sr. No. | Topic Name | Unit | Download |
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Initial Pages | Click Here | ||
7 | Ind AS on Assets of the Financial Statements | Unit 1: Ind AS 2: Inventories | Click Here |
2 | Unit 2: Ind AS 16: Property, Plant and Equipment | Click Here | |
Unit 3: Ind AS 116: Leases | Click Here | ||
Unit 4: Ind AS 23: Borrowing Costs | Click Here | ||
Unit 5: Ind AS 36: Impairment of Assets | Click Here | ||
Unit 6: Ind AS 38: Intangible Assets | Click Here | ||
Unit 7: Ind AS 40: Investment Property | Click Here | ||
Unit 8: Ind AS 105: Non-Current Assets held for Sale and Discontinued Operations | Click Here | ||
8 | Ind AS 41: Agriculture | Ind AS 41: Agriculture | Click Here |
Financial Reporting Module 3
Sr. No. | Topic Name | Unit | Download |
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Initial Pages | Click Here | ||
9 | Ind AS on Liabilities of the Financial Statements | Unit 1: Ind AS 19: Employee Benefits | Click Here |
Unit 2: Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets | Click Here | ||
10 | Ind AS on Items impacting the Financial Statements | Unit 1: Ind AS 12: Income Taxes | Click Here |
Unit 2: Ind AS 21: The Effects of changes in Foreign Exchange Rates | Click Here | ||
11 | Ind AS on Disclosures in the Financial Statements | Unit 1: Ind AS 24: Related Party Disclosures | Click Here |
Unit 2: Ind AS 33: Earnings Per Share | Click Here | ||
Unit 3: Ind AS 108: Operating Segments | Click Here | ||
12 | Accounting and Reporting of Financial Instruments | Unit 1: Financial Instruments: Scope and Definitions | Click Here |
Unit 2: Classification and Measurement of Financial Assets and Financial Liabilities | Click Here | ||
Unit 3: Financial Instruments: Equity and Financial Liabilities | Click Here | ||
Unit 4: Derivatives and Embedded Derivatives | Click Here | ||
Unit 5: Recognition and Derecognition of Financial Instruments | Click Here | ||
Unit 6: Hedge Accounting | Click Here | ||
Unit 7: Disclosure | Click Here | ||
### | Comprehensive Illustrations | Comprehensive Illustrations | Click Here |
Financial Reporting Module 4
Sr. No. | Topic Name | Unit | Download |
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Initial Pages | Initial Pages | Click Here | |
13 | Business Combination and Corporate Restructuring | Business Combination and Corporate Restructuring | Click Here |
14 | Consolidated and Separate Financial Statements of Group Entities | Unit 1: Introduction to Consolidated and Separate Financial Statements | Click Here |
Unit 2: Important Definitions | Click Here | ||
Unit 3: Ind AS 110: Consolidated Financial Statements | Click Here | ||
Unit 4: Consolidation Procedure for Subsidiaries | Click Here | ||
Unit 5: Ind AS 111: Joint Arrangements | Click Here | ||
Unit 6: Ind AS 28: Investments in Associates & Joint Ventures | Click Here | ||
Unit 7: Ind AS 27: Separate Financial Statements | Click Here | ||
Unit 8: Disclosures | Click Here | ||
Test Your Knowledge | Click Here | ||
15 | Analysis of Financial Statements | Analysis of Financial Statements | Click Here |
16 | Integrated Reporting | Integrated Reporting | Click Here |
17 | Corporate Social Responsibility | Corporate Social Responsibility | Click Here |