CA FINAL NEW SYLLABUS APPLICABLE FOR NOVEMBER 2021 ATTEMPT

If you are a CA-final student and planning to appear in November'2021 exams which are now going to be held in December due to Covid-19 then you must know the syllabus applicable for your attempt.

Source : www.icai.org

CA-FINAL (NEW SYLLABUS)

PAPER – 1: FINANCIAL REPORTING (One paper – Three hours – 100 Marks)

Contents:

1. Framework for Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards (Ind AS).

2. Application of Indian Accounting Standards (Ind AS) with reference to General Purpose Financial Statements

• Ind AS on First time adoption of Indian Accounting Standards
• Ind AS on Presentation of Items in the Financial Statements
• Ind AS on Measurement based on Accounting Policies
• Ind AS on Income Statement
• Ind AS on Assets and Liabilities of the Financial Statements including Industry specific Ind AS
• Ind AS on Items impacting the Financial Statements
• Ind AS on Disclosures in the Financial Statements
• Other Ind AS

3. Indian Accounting Standards on Group Accounting

• Business Combinations and Accounting for Corporate Restructuring (including demerger) (as per Ind AS)
• Consolidated and Separate Financial Statements (as per Ind AS)

4. Accounting and Reporting of Financial Instruments (as per Ind AS)

5. Analysis of Financial Statements

6. Integrated Reporting

7. Corporate Social Responsibility Reporting

Notes:

1. If either a new Indian Accounting Standard (Ind AS) or Announcements and Limited Revisions to Ind AS are issued or the earlier one are withdrawn or new Ind AS, Announcements and Limited Revisions to Ind AS are issued in place of existing Ind AS, Announcements and Limited Revisions to Ind AS, the syllabus will accordingly include / exclude such new developments in the place of the existing ones with effect from the date to be notified by the Institute.

2. The specific inclusions / exclusions in any topic covered in the syllabus will be affected every year by way of Study Guidelines.

PAPER – 2 : STRATEGIC FINANCIAL MANAGEMENT (One paper – Three hours – 100 marks)

Contents:

1. Financial Policy and Corporate Strategy
2. Risk Management
3. Security Analysis
4. Security Valuation
5. Portfolio Management
6. Securitization
7. Mutual Fund
8. Derivatives Analysis and Valuation
9. Foreign Exchange Exposure and Risk Management
10. International Financial Management
11. Interest Rate Risk Management
12.  Corporate Valuation

PAPER – 3 : ADVANCED AUDITING AND PROFESSIONAL ETHICS