cma final

CMA Final CFR Syllabus

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CMA Final Syllabus Structure

Section A : GAAP and Accounting Standards 30{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} ( as per notification now it is 20{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f})

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{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f}

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{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f}

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{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} ( as per notification this {9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f}age is now 25{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f})

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{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f}

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

Section A. of the Syllabus of Paper 17 -Syllabus 2016 currently comprising 30{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} of
the Total Syllabus of the Paper has cut down to 20{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f} for forthcoming terms.

2. Point No (b) of Section A ― Accounting Standards (AS) – – Applicability,
Interpretation, Scope and Compliance‖ has been replaced by “Overview of Accounting
Standards"
3. Point no (e) of Section A — “Relative view of AS vs Ind AS vs IFRS” has been
removed.
4. Weightage of Section D. has increased by 10{9b314b5fca80ece3b4331661f22d55ea8e1c0f3c6064e8536f0b260f0d160b2f}.
5. As regards the following topics Problems and Solutions as per “Ind AS” will be given
shortly, in place of existing “AS” based Problems and Solutions:
(i) Section B: 2. Accounting of Business Combinations & Restructuring
(ii) Section C: 3. Group Financial Statements
(iii) Section D:
5. Valuation, Accounting and Reporting of Financial Instruments and Others
(iv) Section D: 6. Share Based Payments
6. CENVAT & VAT Accounting has been removed and GST Accounting will be
introduced.
3. Study Plan and Strategy
Do the chapters in following sequence:
1. Consolidated Accounts as per Ind AS 110 ; Do all the lectures
2. Business Combination as per Ind AS 103: Do all the lectures
3. Valuation of goodwill: Do only all the lectures
4. Valuation of shares : Do only 15 Lectures out of total 17 provided.
5. Share based Payments ( Ind AS 102) : Do all the lectures
6. 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.
7. Government accounting : Do all the lectures. No separate notes have been given as entire
theory has been dictated and written in the lecture itself.
8. Do all the Ind AS except 104,106, 108,114

Please see : In the light of Notification, Amalgamation that is corporate restructuring ( AS
per AS 14) and Holding company ( AS per AS 21) now stands deleted. Therefore, we have
deleted all the lectures of these topics.

Wishing you all the success

Course Details ( after considering Notification)

  • Corporate Financial Reporting
  • Total Effective duration ( Considering above stated facts) : 130-140 Hours
  • Total Number of Lectures (Effective that is which students need to study):
  • Duration of Lecture: No fixed duration may range from 30 Minutes to 60 Minutes.
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