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Advanced Accounting

Paper 1100 marks5 chapters

New Scheme of Education and Training (NSET)Official source (ICAI)

Official paper syllabus (ICAI)
  1. Process of formulation of Accounting Standards including Indian Accounting Standards (IFRS converged standards) and IFRSs; Convergence vs Adoption; Objective and Concepts of carve outs
  2. Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards)
  3. Applicability and Application of Accounting Standards28 topics
  4. Company Accounts4 topics
  5. Accounting for Branches including foreign branches
Track Advanced Accounting