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Modification in the Syllabi of Accounting Papers and its applicability for the forthcoming Chartered Accountancy Examinations |
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June, 02nd 2015 |
Modification in the Syllabi of Accounting Papers and its applicability for the forthcoming
Chartered Accountancy Examinations
It has been decided that the following modification be made for the forthcoming examinations in
context with Final Paper 1 : Financial Reporting and Intermediate (IPC) Paper 5 : Advanced Accounting :
Exclusion from the syllabus with effect from November, 2015 examination
Level Paper Topic
Final Paper 1: Overview of International Accounting Standards (IAS) / International
Financial Financial Reporting Standards (IFRS), Interpretations by International
Reporting Financial Reporting Interpretation Committee (IFRIC), Significant
differences vis-a-vis Indian Accounting Standards.
Understanding of US GAAPs, Applications of IFRS and US GAAP.
Intermediate Paper 5 : Financial Reporting of Electricity Companies
(IPC) Advanced
Accounting
Inclusion in the syllabus with effect from May, 2016 examination
Level Paper Topic
Final Paper 1: Financial Introduction of Indian Accounting Standards (Ind AS);
Reporting
Comparative study of ASs vis-a-vis Ind ASs; Carve outs/ins in Ind ASs vis-
à-vis International Financial Reporting Standards (IFRSs).
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