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Contents

Paper-1 Financial Reporting

• 1. Accounting Standards
• 2.Guidance Notes
• 3.Framework for Preparation and Presentation of Financial Statements
• 4. Ind AS on Presentation of Items in the Financial Statements
• 5. Ind AS on Recognition of Revenue in the Financial Statements
• 6. Ind AS on Measurement based on Accounting Policies
• 7. Other Ind As
• 8. Ind AS 101 First time Adoption of Indian Accounting Standards
• 9. Ind AS on Assets of the Financial Statements
• 10. Ind AS on Liabilities of the Financial Statements
• 11. Ind AS on Items Impacting the Financial Statements
• 12. Ind AS on Disclosures in the Financial Statements
• 13. Consolidated and Separate Financial Statements
• 14. Industry Specific Ind AS
• 15. Business Combinations and Corporate REstructuring
• 16. Accounting and Reporting of Financial Instrument
• 17. Accounting for Share Based Payment
• 18. Analysis of Financial Statements
• 19. Accounting of Carbon Credits
• 20  Accounting for E-commerce Business
• 21. Integrated Reporting
• 22. Corporate Social Responsibility
• 23. Human Resource Reporting
• 24. Value Added Statement