CMA Final CFR Syllabus

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CMA Final Syllabus Structure

Section A : GAAP and Accounting Standards 30% ( as per notification now it is 20%)

1. Accounting Standards
Pay Attention:
(A Notification has been released by the Institute and as per the notification only overview of AS is there and its application has been removed. It means students need not require to do any Accounting standard i.e. 1,2,3,4,5,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29).

Section B : Accounting of Business Combinations & Restructuring 20%

2. Accounting of Business Combinations & Restructuring
Pay Attention:
(Business combination as per Ind AS 103 and there are nearly 12 lectures in it and you need to
do all )

Section C : Consolidated Financial Statements 20%

3. Group Financial Statements
Pay Attention:

• Consolidated Financial Statements /Accounts as per Ind AS 110 and there are 22
  lectures you have to all the lectures
•  IND AS 111: Joint arrangements : do all the lectures
• IND AS 112:Disclosure of Interests in other entities : do all the lectures
•  IND AS 113: Fair Value Measurement : do all the lectures
• IND AS 27: Separate Financial Statement : do all the lectures
• IND AS 28: Investments in associates and joint ventures : do all the lectures
• IND AS 105: Non-current assets held for sale and discontinued operations : do all the
  lectures

Section D : Developments in Financial Reporting and other Item of Reporting 15% ( as per notification this %age is now 25%)

4. Recent Trends in Financial Reporting
Concept of Triple Bottom Line Reporting.
Pay Attention:
It is completely theoretical chapter and can be easily self managed although we have provided
ppts for same.

5. Valuation, Accounting and Reporting of Financial Instruments and Others
Pay Attention:

•  We have covered this section as follows:
• Valuation of goodwill: Do all 12 Lectures provided
• Valuation of shares : Do only 15 Lectures out of total 17 provided.
• Financial Instruments ( Ind AS 107, 109 and 32): Do all lectures. Please Note also that
  we have not provided any separate notes for this topic as Questions have been dictated
  in the lecture itself and entire theory too has been dictated over there.

6. Share Based Payments
Pay Attention:

• Share based Payments ( Ind AS 102) : Do all the lectures

7. Reporting through XBRL (Extended Business Reporting Language)
Pay Attention:

•  It is a theoretical chapter and can be self managed easily.

E : Government Accounting in India 15%

8. Government Accounting Procedure and Standards
Pay Attention:

• Do all the lectures. No separate notes have been given as entire theory has been
  dictated and written in the lecture itself.

Notification (SUPPLEMENTARY): DECEMBER – 2019 – PAPER 17

Directorate of Studies, The Institute of Cost Accountants of India (Statutory Body under an Act of
Parliament)

Clarification on Paper 17 (CFR) for December 2019 Term of
Examination