CA > Inter > Paper 1 – SM

Chapter	Unit	Name
Chapter 1		Introduction to Accounting Standards
Chapter 2		Framework for Preparation and Presentation of Financial Statements
Chapter 3		Applicability of Accounting Standards
Chapter 4	Unit 1	Accounting Standard 1 Disclosure of Accounting Policies
	Unit 2	Accounting Standard 3 Cash Flow Statement
	Unit 3	Accounting Standard 17 Segment Reporting
	Unit 4	Accounting Standard 18 Related Party Disclosures
	Unit 5	Accounting Standard 20 Earnings Per Share
	Unit 6	Accounting Standard 24 Discontinuing Operations
	Unit 7	Accounting Standard 25 Interim Financial Reporting
MODULE 2
Chapter 5	Unit 1	Accounting Standard 2 Valuation of Inventory
	Unit 2	Accounting Standard 10 Property, Plant and Equipment
	Unit 3	Accounting Standard 13 Accounting for Investments
	Unit 4	Accounting Standard 16 Borrowing Costs
	Unit 5	Accounting Standard 19 Leases
	Unit 6	Accounting Standard 26 Intangible Assets
	Unit 7	Accounting Standard 28 Impairment of Assets
Chapter 6	Unit 1	Accounting Standard 15 Employee Benefits
	Unit 2	AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets
Chapter 7	Unit 1	Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date
	Unit 2	Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
	Unit 3	Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates
	Unit 4	Accounting Standard 22 Accounting for Taxes on Income
Chapter 8	Unit 1	Accounting Standard 7 Construction Contracts
	Unit 2	Accounting Standard 9 Revenue Recognition
Chapter 9	Unit 1	Accounting Standard 12 Accounting for Government Grants
	Unit 2	Accounting Standard 14 Accounting for Amalgamations
Chapter 10	Unit 1	Accounting Standard 21 Consolidated Financial Statements
	Unit 2	Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statements
	Unit 3	Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
MODULE 3
Chapter 11	Unit 1	Preparation of Financial Statements
	Unit 2	Cash Flow Statement
		Annexure
Chapter 12		Buyback of Securities
Chapter 13		Amalgamation of Companies
Chapter 14		Internal Reconstruction
Chapter 15		Accounting for Branches including Foreign Branches