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financial reporting syllabus and downloads

Financial Reporting Syllabus (FR) 

Objectives of financial reporting syllabus : To gain ability for the reason to apply valuation principles, analyse financial statements including consolidated financial statements of he group companies and also financial reports,to solve financial reporting and valuation cases and to  familiarise with recent developments in the area of the financial reporting.Check out the full CA Final Subjects syllabus and CA Final Amendments.  Financial reporting syllabus exam is the 100 marks paper and has the three hours of time.

financial reporting syllabus

financial reporting syllabus

financial reporting syllabus

The CA Final subject has the following syllabus mentioned below in the table and also find CA Final new syllabus. You can also find CA Final Free Video Lectures and even for perfect preparation.

  • Paper 1: Financial Reporting [100 Marks]
  • Paper 2: Strategic Financial Management [100 Marks]
  • Paper 3: Advanced Auditing and Professional Ethics [100 Marks]
  • Paper 4: Corporate and Allied Laws [100 Marks] Section A: Company Law [70 Marks] Section B: Allied Laws [30 Marks]


CA Final Financial Reporting Syllabus (FR) Contents:

financial reporting syllabus

1. Accounting Standards, Accounting Standards Interpretations and Guidance Notes on various accounting aspects issued by the ICAI and their applications.

2. Overview of International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS), Interpretations by International Financial Reporting Interpretation Committee (IFRIC), Significant difference vis-a-vis Indian Accounting Standards.

– Understanding of US GAAP,

– Applications of IFRS and US GAAP.

3. Corporate Financial Reporting – Issues and problems

4. Accounting for Corporate Restructuring (including inter-company holdings).

5. Consolidated Financial Statements of Group Companies Concept of a Group, purposes of consolidated financial statements minority interest, Goodwill, Consolidation procedures – Minority interests, Goodwill, Treatment of pre- acquisition and post-acquisition profit.

– Consolidation with two or more subsidiaries, consolidation with foreign subsidiaries.

– Consolidated profit and loss account, balance sheet and cash flow statement.

– Treatment of investment in associates in consolidated financial statements.

– Treatment of investments in joint ventures in consolidated financial statements.

6. Accounting and Reporting of Financial Instruments

– Meaning, recognition, derecognition and offset, compound financial instruments,

– Measurement of financial instruments,

– Hedge accounting and

– Disclosures.

7. Share based payments

– Meaning, Equity settled transactions, Transaction with employees and non-employees.

– Determination of fair value of equity instruments,

– Vesting conditions,

– Modification, cancellation and settlement and

– Disclosures.

8. Financial Reporting by Mutual funds, Non-banking finance companies, Merchant bankers, Stock and commodity market intermediaries.

9. Valuation

– Concept of Valuation,

– Valuation of Tangible Fixed Assets,

– Valuation of Intangibles including Brand Valuation and Valuation of Goodwill,

– Valuation of Liabilities,

– Valuation of Shares and Valuation of Business.

10. Developments in Financial Reporting

– Value Added Statement,

– Economic Value Added,

– Market Value Added, Shareholders’ Value Added,

– Human Resource Reporting.

CA Final Subjects :  

financial reporting syllabus

CA final Subject and Papers

CA final Subjects and Papers

CA Final exam has 2 groups and 8 subjects (papers) in total. Group 1 consists of four papers – paper 1, paper 2, paper 3 and paper 4. Group 2 consists of four papers – Paper 5, paper 6, paper 7 and paper 8.(CA final Subjects and Papers)

CA Final Subjects : Group I

financial reporting syllabus

  • Paper 1: Financial Reporting [100 Marks]
  • Paper 2: Strategic Financial Management [100 Marks]
  • Paper 3: Advanced Auditing and Professional Ethics [100 Marks]
  • Paper 4: Corporate and Allied Laws [100 Marks]
    • Section A: Company Law [70 Marks]
    • Section B: Allied Laws [30 Marks]

CA Final Subjects : Group II

financial reporting syllabus

  • Paper 5: Advanced Management Accounting [100 Marks]
  • Paper 6: Information systems Control and Audit [100 Marks]
  • Paper 7: Direct Tax Laws [100 Marks]
  • Paper 8: Indirect Tax Laws [100 Marks]
    • Section A: Central Excise [40 Marks]
    • Section B: Service Tax & VAT [40 Marks]
    • Section C: Customs [20 Marks]

CA Final Old Syllabus Vs CA Final New Scheme Syllabus 

financial reporting syllabus

CA Final Old SyllabusCA Final New Syllabus
800 Marks and 8 papers800 Marks and 8 papers
Group 1
Financial Reporting (100 Marks)Financial Reporting (100 Marks)
Strategic Financial Management (100 Marks)Strategic Financial Management (100 Marks)
Advanced Auditing and Professional Ethics (100 Marks)Advanced Auditing and Professional Ethics (100 Marks)
Corporate (70 Marks) and Other Economic Laws (30 Marks)Corporate (70 Marks ) and Other Economic Laws (30 Marks)
Group 2
Advanced Management Accounting (100 Marks)Advanced Management Accounting (100 Marks)
Information Systems Control and AuditFinancial Services and Capital Markets (50 Marks) & Information Systems Control and Audit (50  Marks)
Direct Tax Laws (100 Marks)Advance Direct Tax Laws (70 Marks) and International Taxation (30 Marks)
Indirect Tax Laws (100 Marks)Advance Indirect Tax Laws (100 Marks)

CA Final Paper 1 : Financial Reporting[100 marks]

financial reporting syllabus

CA Final Paper 1 : Level of Knowledge

CA Final Paper 1 : Objectives:

(a)To gain ability to analyze financial statements including consolidated financial statements of group companies and financial reports of various types of entities,
(b)To gain ability to apply valuation principles,
(c)To familiarise with recent developments in the area of financial reporting,
(d)To gain ability to solve financial reporting and valuation cases.

CA Final Paper 1 : Contents:

1.Accounting Standards, Accounting Standards Interpretations and Guidance Notes on various accounting aspects issued by the ICAI and their applications.
2.Overview of International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS), Interpretations by International Financial Reporting Interpretation Committee (IFRIC), Significant difference vis-a-vis Indian Accounting Standards.
Understanding of US GAAP,
Applications of IFRS and US GAAP.
3.Corporate Financial Reporting – Issues and problems with special reference to published financial statements.
4.Accounting for Corporate Restructuring (including inter-company holdings).
5.Consolidated Financial Statements of Group Companies Concept of a Group, purposes of consolidated financial statements minority interest, Goodwill, Consolidation procedures – Minority interests, Goodwill, Treatment of pre- acquisition and post-acquisition profit.
Consolidation with two or more subsidiaries, consolidation with foreign subsidiaries.
Consolidated profit and loss account, balance sheet and cash flow statement.
Treatment of investment in associates in consolidated financial statements.
Treatment of investments in joint ventures in consolidated financial statements.
6.Accounting and Reporting of Financial Instruments
Meaning, recognition, derecognition and offset, compound financial instruments
Measurement of financial instruments
Hedge accounting
Disclosures
7.Share based payments
Meaning, Equity settled transactions, Transaction with employees and non- employees
Determination of fair value of equity instruments
Vesting conditions
Modification, cancellation and settlement
Disclosures
8.Financial Reporting by Mutual funds, Non-banking finance companies, Merchant bankers, Stock and commodity market intermediaries.
9.Valuation

(a)Concept of Valuation
(b)Valuation of Tangible Fixed Assets
(c)Valuation of Intangibles including Brand Valuation and Valuation of Goodwill
(d)Valuation of Liabilities
(e)Valuation of Shares
(f)Valuation of Business
10.Developments in Financial Reporting

(a)Value Added Statement
(b)Economic Value Added, Market Value Added, Shareholders’ Value Added
(c)Human Resource Reporting
(d)Inflation Accounting

Download all the CA Final Question paper with solution- May 2017

CA Final Exam Question PaperCA Final Exam question paper with solution
CA Final Financial Reporting question paperCA Final Financial reporting question paper with Solution
CA Final Strategic Financial Management question paperCA Final SFM question paper with Solution
CA Final Advanced Auditing and Professional Ethics question paperCA Final Audit question paper with Solution
CA Final Corporate and Allied Laws question paperCA Final Law question paper with Solution
CA Final Advanced Management Accounting question paperCA Final AMA question paper with Solution
CA Final Information Systems Control and Audit Question paperCA Final ISCA question paper with Solution
CA Final Direct Tax Laws Question paperCA Final DT question paper with Solution
CA Final Indirect Tax Laws Question paperCA Final IDT question paper with Solution

Download all the CA Final Question paper with solution  – nov 2016

Here we are providing CA Final Nov 2016 Exam question papers.We will also provide solution to this paper very soon.Keep checking here.

CA Final Exam Question PaperCA Final Exam question paper with solution
CA Final Financial Reporting question paperCA Final Financial reporting question paper with Solution
CA Final Strategic Financial Management question paperCA Final SFM question paper with Solution
CA Final Advanced Auditing and Professional Ethics question paperCA Final Audit question paper with Solution
CA Final Corporate and Allied Laws question paperCA Final Law question paper with Solution
CA Final Advanced Management Accounting question paperCA Final AMA question paper with Solution
CA Final Information Systems Control and Audit Question paperCA Final ISCA question paper with Solution
CA Final Direct Tax Laws Question paperCA Final DT question paper with Solution
CA Final Indirect Tax Laws Question paperCA Final IDT question paper with Solution

Download all the CA Final Question paper with solution- May 2016

Here we are providing CA Final May 2016 Exam question papers.We will also provide solution to this paper very soon.Keep checking here.

CA Final Exam Question PaperCA Final Exam question paper with solution
CA Final Financial Reporting question paperCA Final Financial reporting question paper with Solution
CA Final Strategic Financial Management question paperCA Final SFM question paper with Solution
CA Final Advanced Auditing and Professional Ethics question paperCA Final Audit question paper with Solution
CA Final Corporate and Allied Laws question paperCA Final Law question paper with Solution
CA Final Advanced Management Accounting question paperCA Final AMA question paper with Solution
CA Final Information Systems Control and Audit Question paper
CA Final Direct Tax Laws Question paperCA Final DT question paper with Solution
CA Final Indirect Tax Laws Question paperCA Final IDT question paper with Solution

Download all the CA Final Question paper with solution-November 2015

CA Final Exam Question PaperCA Final Exam question paper with solution
CA Final Financial Reporting Question paperCA Final Financial Reporting Question paper with solution
CA Final Strategic Financial Management question paperCA Final Strategic Financial management Question paper with Solution
Ca Final Advanced Auditing Question PaperCA Final Advanced Auditing question paper with Solution
CA Final Corporate and Allied Laws Question PaperCA Final Corporate and allied Law question paper with Solution
CA Final Advanced Management Accounting Question PaperCA Final Advanced Management Accounting question paper with  Solution
CA Final Information Systems Control and Audit Question PaperCA Final ISCA Question paper with Solution
CA Final Direct Tax Laws Question PaperCA Final DT Question paper with Solution
CA Final Indirect Tax Laws Question PaperCA Final IDT Question paper with Solution

Download all the CA Final Question paper with solution-May 2015

CA Final Exam Question PaperCA Final Exam question paper with solution
CA Final Financial Reporting Question paperCA Final Financial Reporting Question paper with solution
CA Final Strategic Financial Management question paperCA Final Strategic Financial management Question paper with Solution
Ca Final Advanced Auditing Question PaperCA Final Advanced Auditing question paper with Solution
CA Final Corporate and Allied Laws Question PaperCA Final Corporate and allied Law question paper with Solution
CA Final Advanced Management Accounting Question PaperCA Final Advanced Management Accounting question paper with  Solution
CA Final Information Systems Control and Audit Question PaperCA Final ISCA Question paper with Solution
CA Final Direct Tax Laws Question PaperCA Final DT Question paper with Solution
CA Final Indirect Tax Laws Question PaperCA Final IDT Question paper with Solution

Download all the CA Final Question paper with solution-November 2014

CA Final Exam Question PaperCA Final Exam question paper with solution
CA Final Financial Reporting Question paperCA Final Financial Reporting Question paper with solution
CA Final Strategic Financial Management question paperCA Final Strategic Financial management Question paper with Solution
Ca Final Advanced Auditing Question PaperCA Final Advanced Auditing question paper with Solution
CA Final Corporate and Allied Laws Question PaperCA Final Corporate and allied Law question paper with Solution
CA Final Advanced Management Accounting Question PaperCA Final Advanced Management Accounting question paper with  Solution
CA Final Information Systems Control and Audit Question PaperCA Final ISCA Question paper with Solution
CA Final Direct Tax Laws Question PaperCA Final DT Question paper with Solution
CA Final Indirect Tax Laws Question PaperCA Final IDT Question paper with Solution

Download all the CA Final Question paper with solution- May 2014

CA Final Exam Question PaperCA Final Exam question paper with solution
CA Final Financial Reporting Question paperCA Final Financial Reporting Question paper with solution
CA Final Strategic Financial Management question paperCA Final Strategic Financial management Question paper with Solution
Ca Final Advanced Auditing Question PaperCA Final Advanced Auditing question paper with Solution
CA Final Corporate and Allied Laws Question PaperCA Final Corporate and allied Law question paper with Solution
CA Final Advanced Management Accounting Question PaperCA Final Advanced Management Accounting question paper with Solution
CA Final Information Systems Control and Audit Question PaperCA Final ISCA Question paper with Solution
CA Final Direct Tax Laws Question PaperCA Final DT Question paper with Solution
CA Final Indirect Tax Laws Question PaperCA Final IDT Question paper with Solution

financial reporting syllabus

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