CMA Inter Company Accounts & Audit Study Material 2020 – Paper 12

CMA Inter Company Accounts & Audit Study Material 2020  - Paper 12
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  • Create Date July 10, 2020
  • Last Updated July 10, 2020

OBJECTIVES

To gain in depth knowledge of the professional standards, principles and procedures regarding preparation of financial accounting statements. To provide basic knowledge of auditing

Learning Aims

  • The syllabus aims to test the student’s ability to:
  • Understand the framework of financial statements various pronouncements of professional standards and their applicability
  • Prepare financial statements as may be required under applicable statutes for fair representation, understanding
    and reliability of stakeholders
  • Explain basic knowledge of auditing

First Edition : August 2016
Reprint : April 2017
Reprint : January 2018
Revised Edition : June 2018
Revised Edition : September 2018
Revised Edition : February 2019
Edition : August 2019

Published by :
Directorate of Studies
The Institute of Cost Accountants of India (ICAI)
CMA Bhawan, 12, Sudder Street, Kolkata - 700 016
www.icmai.in


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