CMA Final Corporate Financial Reporting Study Material 2019 pdf – Free Download ICMAI Paper 17 in PDF

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Free Download CMA Final Corporate Financial Reporting Study Material pdf for June 2019 & December 2019 exams. Corporate Financial Reporting subject is paper 17 in CMA Final examination and one the subject in CMA. CMA Final is Final stage in revised CMA Course. We’ve given Revised Syllabus 2016 CMA Final Corporate Financial Reporting Material by chapter-wise. You can download CMA Final Paper 17 study material in pdf format by unitwise & chapterwise in PDF Format. ICMAI has released CMA Final Paper 17 Corporate Financial Reporting study material for CMA Syllabus 2016 students officially in www.icmai.in website also.

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Download CMA Final Corporate Financial Reporting Study Material 2019

Corporate Financial Reporting is one of the subject in ICWAI Final Course. Corporate Financial Reporting Paper 17 Study Material 2019 is mentioned below :

About Material

  • Given Study material is applicable for June 2019 & December 2019
  • Name of the Text Book : Corporate Financial Reporting
  • Paper No – PAPER 17
  • Author : ICMAI
  • No of Pages :624
  • Edition : May 2018

CMA Final Paper 17 Study Material – Syllabus 2016

(Corporate Financial Reporting)

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CMA Final Study Material 2019 – All Subjects (Revised)

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List of Chapters in CMA Final Paper 17

SECTION A: GAAP AND ACCOUNTING STANDARDS [30 MARKS ]

1. Accounting Standards

(a) Generally Accepted Accounting Principles in India

(b) Accounting Standards (AS) – Applicability, Interpretation, Scope and Compliance

(c) International Financial Reporting Standards

(d) Over View of Ind AS

(e) Relative view of AS VS Ind AS VS IFRS

SECTION B: ACCOUNTING OF BUSINESS COMBINATIONS & RESTRUCTURING [20 MARKS ]

2. Accounting of Business Combinations & Restructuring (as per Ind AS)

(a) Relevant Terms, Types of merger, methods of accounting, treatment of Goodwill arising on merger,
Purchase consideration and settlement

(b) Accounting in books of vendor/ transferor and transferee

(c) Accounting for investment in subsidiary

(d) Accounting for Mergers / Acquisitions (including chain holdings, cross holdings, multiple holdings)

(e) Corporate Financial restructuring, Reconstruction Schemes, De-merger, Reverse merger

(g) Notes to Accounts & related disclosures under amalgamation

SECTION C: CONSOLIDATED FINANCIAL STATEMENTS [20 MARKS ]

3. Group Financial Statements

(a) Concept of a group, Purposes of consolidated financial statements, Consolidation procedures, Minority
interest, Goodwill, Treatment Pre-acquisition profit and Postacquisition profit and concept of Fair value
at the time of acquisition.

(b) Consolidation with two or more subsidiaries, consolidation with foreign subsidiary.

(c) Consolidated Income Statement, balance Sheet and Cash Flow Statements for Group of companies.

(d) Impact on group financial statements at the point of acquisition

(e) Treatment of investment in associates in consolidated financial statements. Compare and contrast
acquisition and equity methods of accounting

(f) Treatment of investment in joint ventures in consolidated financial statements

SECTION D: DEVELOPMENTS IN FINANCIAL REPORTING AND OTHER ITEM OF REPORTING [15 MARKS ]

4. Recent trends in Financial Reporting Concept of Triple Bottom Line Reporting

5. Valuation, Accounting and Reporting of Financial Instruments and others

(a) Recognition & Valuation Financial Instruments

(b) CENVAT / VAT Accounting

(c) NBFC – Provisioning Norms and Accounting

(d) Valuation of Shares

(e) Valuation of Goodwill

6. Share Based payments

(a) Meaning, Equity settled transactions, Transaction with employees and non-employees

(b) Vesting conditions, Determination of Fair value of Options, Determination of ESOP Provision and Related Disclosure and settlement of ESOP

7. Reporting Through XBRL (Extended Business Reporting Languate)

SECTION E: GOVERNMENT ACCOUNTING IN INDIA [15 MARKS]

8. Government Accounting

(a) General Principles and comparison with commercial accounting

(b) Role of Comptroller and Auditor General of India

(c) Role of Public Accounts Committee, Review of Accounts

(d) Government Accounting Standards issued by Government Accounting Standards Advisory Board
(GASAB)

(e) Government Accounting and Reporting.

Buy CMA Final Corporate Financial Reporting Books Online at Amazon.in

You can buy CMA Final Corporate Financial Reporting Books of Various authors and publishers for June & December 2019 exams through online at www.amazon.in

CMA Final Corporate Financial Reporting Mock Test Papers

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Tulsian's Quick Revision for Corporate Finanical Reporting for ICWA Final Paper - 18
  • Tulsian P.C., Tulsian Bharat
  • S Chand & Company
  • Paperback: 1040 pages
Sale
Corporate Financial Reporting covering Schedule III, Ind AS, AS, ICDS and ICAI Guidance Notes
  • B D Chatterjee
  • Bloomsbury Professional India
  • Edition no. First (09/30/2018)
  • Paperback: 1336 pages
CA Final Group-I Paper-1: Financial Reporting (Twenty First Edition Jun 2019)
  • Dr. Arpita Ghosh, Gourab Ghose
  • Shuchita Prakashan Private Limited
  • Kindle Edition
  • Edition no. 21 (12/02/2018)
  • English

Best Authors & Publishers of ICAI (Cost) Final Corporate Financial Reporting Books

  • Tulsian P.C., Tulsian Bharat
  • B D Chatterjee
  • K.P.C. Rao
  • Dr. Arpita Ghosh, Gourab Ghose

How to get CMA Corporate Financial Reporting Physical Text Books

For Registered Students :

ICWAI Final students who are registered for CMA Final Course on or after 1st June 2017 will get revised CMA Final Corporate Financial Reporting Physical Text Book along with other subjects through speed-post/Courier by ICMAI to your address.

Converted or Other Students : 

You can get CMA Final Corporate Financial Reporting Physical Text Book at your nearest local ICAI (Cost) branch office by paying the cost of the book.

Share CMA Final Corporate Financial Reporting Study Material 2019 article to other CMA Final students who are searching to download CMA Final Corporate Financial Reporting Study Material  and help them in their CMA Final paper 17 exam preparation.

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