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Corporate Financial Reporting

Paper 18100 marks8 chapters

CMA Syllabus 2022Official source (ICMAI)

Section A: Indian Accounting Standards (25%)

  1. Specific Accounting Standards12 topics25 marks

Section B: Valuation of Shares, Accounting and Reporting of Financial (15%)

  1. Valuation of Shares (including Determination of Goodwill, Post-valuation of Tangible and Intangible Assets)5 marks
  2. Accounting of Financial Instruments5 marks
  3. NBFCs – Provisioning Norms, Accounting and Reporting5 marks

Section C: Accounting for Business Combination and Restructuring (in (20%)

  1. Accounting for Business Combination and Restructuring12 topics20 marks

Section D: Consolidated Financial Statements and Separate Financial (20%)

  1. Consolidated Financial Statements and Separate Financial Statements9 topics20 marks

Section E: Recent Developments in Financial Reporting (10%)

  1. Recent Developments in Financial Reporting11 topics10 marks

Section F: Government Accounting in India (10%)

  1. Government Accounting in India5 topics10 marks
Track Corporate Financial Reporting