CA > Final > Paper 1 – SM

Chapter	Unit	Name
Module 1		Initial Pages
Chapter 1		Introduction to Indian Accounting Standards
Chapter 2		Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)
Chapter 3	Unit 1	Ind AS 1 “Presentation of Financial Statements”
	Unit 2	Ind AS 34 “Interim Financial Reporting”
	Unit 3	Ind AS 7 “Statement of Cash Flows”
Chapter 4	Unit 1	Ind AS 8 “Accounting Policies, Changes in Accounting Estimates and Errors”
	Unit 2	Ind AS 10 “Events after the Reporting Period”
	Unit 3	Ind AS 113 “Fair Value Measurement”
	Annexure	Division II of Schedule III to the Companies Act, 2013
		Practice Questions
Module 2		Initial Pages
Chapter 5	Unit 1	Ind AS 2 “Inventories”
	Unit 2	Ind AS 16 “Property, Plant and Equipment”
	Unit 3	Ind AS 23 “Borrowing Costs”
	Unit 4	Ind AS 36 “Impairment of Assets”
	Unit 5	Ind AS 38 “Intangible Assets”
	Unit 6	Ind AS 40 “Investment Property”
	Unit 7	Ind AS 105 “Non-current Assets Held for Sale and Discontinued Operations”
	Unit 8	Ind AS 116 “Leases”
		Practice Questions
	Ind AS Puzzlers	Test Your Accounting Acumen
Module 3		Initial Pages
Chapter 6	Unit 1	Ind AS 19 “Employee Benefits”
	Unit 2	Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets”
Chapter 7	Unit 1	Ind AS 12 “Income Taxes”
	Unit 2	Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”
Chapter 8	Unit 1	Ind AS 24 “Related Party Disclosures”
	Unit 2	Ind AS 33 “Earnings per Share”
	Unit 3	Ind AS 108 “Operating Segments”
		Practice Questions
	Ind AS Puzzlers	Test Your Accounting Acumen
Module 4		Initial Pages
Chapter 9		Ind AS 115 “Revenue from Contracts with Customers”
Chapter 10	Unit 1	Ind AS 41 “Agriculture”
	Unit 2	Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”
	Unit 3	Ind AS 102 “Share Based Payment”
Chapter 11	Unit 1	Financial Instruments: Scope and Definitions
	Unit 2	Classification and Measurement of Financial Assets and Financial Liabilities
	Unit 3	Financial Instruments: Equity and Financial Liabilities
	Unit 4	Derivatives and Embedded Derivatives
	Unit 5	Recognition and Derecognition of Financial Instruments
	Unit 6	Hedge Accounting
	Unit 7	Disclosures
		Comprehensive Illustrations
		Test Your Knowledge
		Practice Questions
Module 5		Initial Pages
Chapter 12		Ind AS 103 “Business Combinations”
Chapter 13	Unit 1	Introduction to Consolidated and Separate Financial Statements
	Unit 2	Important Definitions
	Unit 3	Consolidated Financial Statements
	Unit 4	Ind AS 110: Consolidation Procedure for Subsidiaries
	Unit 5	Ind AS 111 “Joint Arrangements”
	Unit 6	Ind AS 28 “Investments in Associates and Joint Ventures”
	Unit 7	Ind AS 27 “Separate Financial Statements”
	Unit 8	Disclosures
Chapter 14		Ind AS 101 “First-time Adoption of Ind AS”
Chapter 15		Analysis of Financial Statements
Chapter 16		Professional and Ethical Duty of a Chartered Accountant
Chapter 17		Accounting and Technology
		Practice Questions
	Ind AS Puzzlers	Test Your Accounting Acumen