CA Intermediate new syllabus in Advanced Accounting

Advanced Accounting syllabus                                                100 Marks

  • Application of Accounting Standards

AS 7 : Construction Contracts
AS 9 : Revenue Recognition
AS 14: Accounting for Amalgamations
AS 18 : Related Party Disclosures
AS 19: Leases
AS 20 : Earnings Per Share
AS 24 : Discontinuing Operations
AS 26 : Intangible Assets
AS 29 : Provisions, Contingent Liabilities and Contingent Assets

  • Application of Guidance Notes issued by the ICAI on specified accounting aspects.
  • Special Aspects of Company Accounts
    i. Accounting for employee stock option plan;
    ii. Buy back of securities;
    iii. Equity shares with differential rights;
    iv. Underwriting of shares and debentures
  • Reorganization of Companies

i. Accounting for amalgamation (excluding inter-company holding) and reconstruction;
ii. Accounting involved in liquidation of companies

  • Financial Reporting of Banking, Financial Services and Insurance (BFSI)

i. Insurance Companies;
ii. Banking companies;
iii. Non-Banking Financial Companies;
iv. Mutual funds
and regulatory requirements thereof

  • Valuation of goodwill
  • Consolidated Financial Statements
    Concept of consolidation and simple problems on Consolidated Financial Statements with single subsidiary

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