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ICAI Important Announcement:
Announcement on coverage of Indian Accounting Standard (Ind AS) for November, 2017 Examination in Final Paper 1 : Financial Reporting
Students appearing in November, 2017 examination, may note that the existing Accounting Standards will continue to be applicable for November, 2017 examination for all chapters of the Final Paper 1 : Financial Reporting Study Material except
1. Chapter 2 “Introduction of Indian Accounting Standards (Ind AS); Comparative study of AS vis-a-vis Ind AS; Carve outs/ins in Ind AS vis-à-vis International Financial Reporting Standards (IFRS)” and
2. Chapter 6 „Accounting and Reporting of Financial Instruments‟which is based on Ind AS 32, 107 and 109.