#### **Study Material - Final Course - Paper -1 - Financial Reporting** #### **(Applicable for May 2025 Exam)** - MODULE 1 - [Initial Pages](https://resource.cdn.icai.org/83391bos191224-int.pdf) - [Chapter 1: Introduction to Indian Accounting Standards](https://resource.cdn.icai.org/83023bos67129-cp1.pdf) - [Chapter 2: Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)](https://resource.cdn.icai.org/83024bos67129-cp2.pdf) - Chapter 3: Ind AS on Presentation of General Purpose Financial Statements - [Unit 1: Ind AS 1 “Presentation of Financial Statements”](https://resource.cdn.icai.org/83025bos67129-cp3u1.pdf) - [Unit 2: Ind AS 34 “Interim Financial Reporting”](https://resource.cdn.icai.org/83026bos67129-cp3u2.pdf) - [Unit 3: Ind AS 7 “Statement of Cash Flows”](https://resource.cdn.icai.org/83027bos67129-cp3u3.pdf) - Chapter 4: Ind AS on Measurement based on Accounting Policies - [Unit 1: Ind AS 8 “Accounting Policies, Changes in Accounting Estimates and Errors”](https://resource.cdn.icai.org/83028bos67129-cp4u1.pdf) - [Unit 2: Ind AS 10 “Events after the Reporting Period”](https://resource.cdn.icai.org/83029bos67129-cp4u2.pdf) - [Unit 3: Ind AS 113 “Fair Value Measurement”](https://resource.cdn.icai.org/83030bos67129-cp4u3.pdf) - [Annexure : Division II of Schedule III to the Companies Act, 2013](https://resource.cdn.icai.org/83021bos67129-annex.pdf) - [Practice Questions](https://resource.cdn.icai.org/83022bos67129-pq.pdf)  - MODULE 2 - [Initial Pages](https://resource.cdn.icai.org/83358bos67386-mod2-ip.pdf) - Chapter 5: Ind AS on Assets of the Financial Statements - [Unit 1: Ind AS 2 “Inventories”](https://resource.cdn.icai.org/83177bos67256-cp5u1.pdf) - [Unit 2: Ind AS 16 “Property, Plant and Equipment”](https://resource.cdn.icai.org/83178bos67256-cp5u2.pdf) - [Unit 3: Ind AS 23 “Borrowing Costs”](https://resource.cdn.icai.org/83179bos67256-cp5u3.pdf) - [Unit 4: Ind AS 36 “Impairment of Assets”](https://resource.cdn.icai.org/83180bos67256-cp5u4.pdf) - [Unit 5: Ind AS 38 “Intangible Assets”](https://resource.cdn.icai.org/83181bos67256-cp5u5.pdf) - [Unit 6: Ind AS 40 “Investment Property”](https://resource.cdn.icai.org/83182bos67256-cp5u6.pdf) - [Unit 7: Ind AS 105 “Non-current Assets Held for Sale and Discontinued Operations”](https://resource.cdn.icai.org/83183bos67256-cp5u7.pdf) - [Unit 8: Ind AS 116 “Leases”](https://resource.cdn.icai.org/83184bos67256-cp5u8.pdf) - [Practice Questions](https://resource.cdn.icai.org/83186bos67256-pq.pdf) - [Ind AS Puzzlers: Test Your Accounting Acumen](https://resource.cdn.icai.org/83185bos67256-indas.pdf) - MODULE 3 - [Initial Pages](https://resource.cdn.icai.org/83359bos67386-mod3-ip.pdf) - Chapter 6: Ind AS on Liabilities of the Financial Statements - [Unit 1: Ind AS 19 “Employee Benefits”](https://resource.cdn.icai.org/83187bod67256-cp6u1.pdf) - [Unit 2: Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets”](https://resource.cdn.icai.org/83188bod67256-cp6u2.pdf) - Chapter 7: Ind AS on Items impacting the Financial Statements - [Unit 1: Ind AS 12 “Income Taxes”](https://resource.cdn.icai.org/83189bod67256-cp7u1.pdf) - [Unit 2: Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”](https://resource.cdn.icai.org/83190bod67256-cp7u2.pdf) - Chapter 8: Ind AS on Disclosures in the Financial Statements - [Unit 1: Ind AS 24 “Related Party Disclosures”](https://resource.cdn.icai.org/83191bod67256-cp8u1.pdf) - [Unit 2: Ind AS 33 “Earnings per Share”](https://resource.cdn.icai.org/83192bod67256-cp8u2.pdf) - [Unit 3: Ind AS 108 “Operating Segments”](https://resource.cdn.icai.org/83193bod67256-cp8u3.pdf) - [Practice Questions](https://resource.cdn.icai.org/83195bod67256-pq.pdf) - [Ind AS Puzzlers: Test Your Accounting Acumen](https://resource.cdn.icai.org/83194bod67256-indas.pdf) - MODULE 4 - [Initial Pages](https://resource.cdn.icai.org/83360bos67386-mod4-ip.pdf) - [Chapter 9: Ind AS 115 “Revenue from Contracts with Customers”](https://resource.cdn.icai.org/83233bos67302-cp9.pdf) - Chapter 10: Other Indian Accounting Standards - [Unit 1: Ind AS 41 “Agriculture”](https://resource.cdn.icai.org/83234bos67302-cp10u1.pdf) - [Unit 2: Ind AS 20 “Accounting for Government Grants and Disclosure of Government Assistance”](https://resource.cdn.icai.org/83235bos67302-cp10u2.pdf) - [Unit 3: Ind AS 102 “Share Based Payment”](https://resource.cdn.icai.org/83236bos67302-cp10u3.pdf) - Chapter 11: Accounting and Reporting of Financial Instruments - [Unit 1: Financial Instruments: Scope and Definitions](https://resource.cdn.icai.org/83237bos67302-cp11u1.pdf) - [Unit 2: Classification and Measurement of Financial Assets and Financial Liabilities](https://resource.cdn.icai.org/83238bos67302-cp11u2.pdf) - [Unit 3: Financial Instruments: Equity and Financial Liabilities](https://resource.cdn.icai.org/83239bos67302-cp11u3.pdf) - [Unit 4 : Derivatives and Embedded Derivatives](https://resource.cdn.icai.org/83240bos67302-cp11u4.pdf) - [Unit 5: Recognition and Derecognition of Financial Instruments](https://resource.cdn.icai.org/83241bos67302-cp11u5.pdf) - [Unit 6: Hedge Accounting](https://resource.cdn.icai.org/83242bos67302-cp11u6.pdf) - [Unit 7: Disclosures](https://resource.cdn.icai.org/83243bos67302-cp11u7.pdf) - [Comprehensive Illustrations](https://resource.cdn.icai.org/83230bos67302-comp.pdf) - [Test Your Knowledge](https://resource.cdn.icai.org/83232bos67302-tyk.pdf) - [Practice Questions](https://resource.cdn.icai.org/83231bos67302-pq.pdf) - MODULE 5 - [Initial Pages](https://resource.cdn.icai.org/83357bos67386-mod1-ip.pdf) - [Chapter 12: Ind AS 103 “Business Combinations”](https://resource.cdn.icai.org/83339bos67375-cp12.pdf) - Chapter 13: Consolidated and Separate Financial Statements of Group Entities - [Unit 1 : Introduction to Consolidated and Separate Financial Statements](https://resource.cdn.icai.org/83340bos67375-cp13u1.pdf) - [Unit 2 : Important Definitions](https://resource.cdn.icai.org/83341bos67375-cp13u2.pdf) - [Unit 3 : Consolidated Financial Statements](https://resource.cdn.icai.org/83342bos67375-cp13u3.pdf) - [Unit 4 : Ind AS 110: Consolidation Procedure for Subsidiaries](https://resource.cdn.icai.org/83343bos67375-cp13u4.pdf) - [Unit 5 : Ind AS 111 “Joint Arrangements”](https://resource.cdn.icai.org/83344bos67375-cp13u5.pdf) - [Unit 6 : Ind AS 28 “Investments in Associates and Joint Ventures”](https://resource.cdn.icai.org/83345bos67375-cp13u6.pdf) - [Unit 7 : Ind AS 27 “Separate Financial Statements”](https://resource.cdn.icai.org/83346bos67375-cp13u7.pdf) - [Unit 8 : Disclosures](https://resource.cdn.icai.org/83355bos67375-cp13u8.pdf) - [Chapter 14: Ind AS 101 “First-time Adoption of Ind AS”](https://resource.cdn.icai.org/83347bos67375-cp14.pdf) - [Chapter 15: Analysis of Financial Statements](https://resource.cdn.icai.org/83348bos67375-cp15.pdf) - [Chapter 16: Professional and Ethical Duty of a Chartered Accountant](https://resource.cdn.icai.org/83349bos67375-cp16.pdf) - [Chapter 17: Accounting and Technology](https://resource.cdn.icai.org/83350bos67375-cp17.pdf) - [Practice Questions](https://resource.cdn.icai.org/83352bos67375-pq.pdf) - [Ind AS Puzzlers: Test Your Accounting Acumen](https://resource.cdn.icai.org/83351bos67375-indas.pdf)