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Integrated Reporting · Paper 18 Corporate Financial Reporting | CA CMA CS Hub

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CMA
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Corporate Financial Reporting
Recent Developments in Financial Reporting
Integrated Reporting

4

Integrated Reporting

Paper 18 Corporate Financial Reporting · CMA · Final · Entry 44 of 57

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Sits under Module 7 Recent Developments in Financial Reporting in the official syllabus

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All 57 entries in Paper 18

A: Indian Accounting Standards

Specific Accounting Standards12 chapters

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Leases (Ind AS 116)

5The Effects of Changes in Foreign Exchange Rates (Ind AS 21)

6Borrowing Costs (Ind AS 23)

7Impairment of Assets (Ind AS 36)

8Intangible Assets (Ind AS 38)

9Share based Payment (Ind AS 102)

10Operating Segments (Ind AS 108)

11Fair Value Measurement (Ind AS 113)

12Revenue from Contracts with Customers (Ind AS 115)

B: Valuation of Shares, Accounting and Reporting of Financial Instruments and NBFCs

Valuation of Shares (Including Determination of Goodwill, Post-Valuation of Tangible and Intangible Assets)
Accounting of Financial Instruments
NBFCs – Provisioning Norms, Accounting and Reporting

C: Accounting for Business Combination and Restructuring (in Compliance with Ind ASs)

Accounting for Business Combinations and Restructuring12 chapters

D: Consolidated Financial Statements and Separate Financial Statements (in Compliance with Ind ASs)

Consolidated Financial Statements and Separate Financial Statements9 chapters

E: Recent Developments in Financial Reporting

Recent Developments in Financial Reporting11 chapters

F: Government Accounting in India

Government Accounting in India5 chapters