CMA Final CFR Syllabus
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1. Accounting Standards
(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).
2. Accounting of Business Combinations & Restructuring
(Business combination as per Ind AS 103 and there are nearly 12 lectures in it and you need to
do all )
3. Group Financial Statements
4. Recent Trends in Financial Reporting
Concept of Triple Bottom Line Reporting.
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
6. Share Based Payments
7. Reporting through XBRL (Extended Business Reporting Language)
8. Government Accounting Procedure and Standards
Directorate of Studies, The Institute of Cost Accountants of India (Statutory Body under an Act of