Transcription of CORPORATE FINANCIAL REPORTING FINAL
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FINAL : PAPER -17 FINALSTUDY NOTES (Incorporating IND-AS) CORPORATE FINANCIAL REPORTINGThe Institute of Cost Accountants of IndiaCMA Bhawan, 12, Sudder Street, Kolkata - 700 016 SYLLABUS - 2016 First Edition : August 2016 Reprint : January 2018 Revised : November 2018 Revised Edition : January 2019 Edition : August 2019 Published by :Directorate of StudiesThe Institute of Cost Accountants of India (ICAI)CMA Bhawan, 12, Sudder Street, Kolkata - 700 at :M/s. Aravali Printers & Publishers (P) , Okhla Industrial Area, Phase-IINew Delhi - 110 020 Copyright of these Study Notes is reserved by the Institute of Cost Accountants of India and prior permission from the Institute is necessary for reproduction of the whole or any part 17: CORPORATE FINANCIAL REPORTING (CFR)Syllabus Structure The syllabus comprises the following topics and study weightage:AGAAP and accounting Standards20%BAccounting of Business Combinations & Restructuring20%CConsolidated FINANCIAL Statements20%DDevelopments in FINANCIAL Reporting25%EGovernment accounting in India15%B20%A20%C20%D25%E15%ASSESSMENT STRATEGYT here will be written examination paper of three understand the recognition, measur
Accounting of Business Combinations & Restructuring (as per Ind AS) (a) Relevant Terms, Types of merger, methods of accounting, treatment of Goodwill arising on merger, Purchase consideration and settlement (b) Accounting in books of vendor/ transferor and transferee ... 2.6 Business Combination under Common Control 200 2.7 Demerger – Concpet ...
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