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Financial reporting may 2015 solved question paper

Financial reporting may 2015 solved question paper 

Financial reporting may 2015 question paper and guideline answer

For those students who are going to write CA Final exams in Nov 2015, previous year question papers are very important. Most of the questions are repeating from previous exam question paper So if you prepare well these previous year question papers, you can easily score 40 marks in each subject. Here preparation means you should get conceptual knowledge in each subject rather than preparing for the questions which are asked in previous question papers.Some important concepts which are asked in this may 2015 exam are given below,

Financial reporting may 2015 solved question paper,check on the below link:

CA Final Financial reporting question paper of May 2015

CA Final Financial reporting guideline ans for May 2015

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

-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.

-Corporate Financial Reporting – Issues and problems with special reference to published financial statements.

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

-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.

-Accounting and Reporting of Financial Instruments-Meaning, recognition, derecognition and offset, compound financial instruments

-Measurement of financial instruments Hedge accounting

-Disclosures

-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

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

-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

-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

Financial reporting may 2015 question paper and guideline answer,Check out here

CA Final Financial reporting question paper of May 2015

CA Final Financial reporting guideline ans for May 2015

Financial reporting may 2015 solved question paper,check here

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