#### **Paper-1: Advanced Accounting - New Scheme of Education and Training** #### **(Applicable for May 2025 Exam)** - MODULE 1 - [Chapter 1: Introduction to Accounting Standards](https://drive.google.com/file/d/1Iy63mnLOKgvfqzw4gUng_McsmRQoqR2Z/view?usp=sharing) - [Chapter 2: Framework for Preparation and Presentation of Financial Statements](https://drive.google.com/file/d/1-TBnJLJXYVjgDVhJNBjqZbPjAPU8xZS7/view?usp=sharing) - [Chapter 3: Applicability of Accounting Standards](https://drive.google.com/file/d/1vXP_WH-ASIeECIJFaJNlWdQhJ4m8ruV4/view?usp=sharing) - Chapter 4: Presentation & Disclosures Based Accounting Standards - [Unit 1: Accounting Standard 1 Disclosure of Accounting Policies](https://drive.google.com/file/d/10Zz1m3mchhdbBx_Z3NZo1uBsTDXNDSci/view?usp=sharing) - [Unit 2: Accounting Standard 3 Cash Flow Statement](https://drive.google.com/file/d/1tSSrWn4anVvRu1QHjvWj2cB9xV0WmzX-/view?usp=sharing) - [Unit 3: Accounting Standard 17 Segment Reporting](https://drive.google.com/file/d/1c0hBuVd2Y8nD2F53wkC9x7RRKd389KXB/view?usp=sharing) - [Unit 4: Accounting Standard 18 Related Party Disclosures](https://drive.google.com/file/d/1iThD0l-vnxE3tjKS7Sf7zNAZ_nVksz05/view?usp=sharing) - [Unit 5: Accounting Standard 20 Earnings Per Share](https://drive.google.com/file/d/16sR8krsYrz5IucW98fr38zbhRzMLlrPB/view?usp=sharing) - [Unit 6: Accounting Standard 24 Discontinuing Operations](https://drive.google.com/file/d/1VBXfwnglFdrbkkJe6scRXTg9mlcf-eCO/view?usp=sharing) - [Unit 7: Accounting Standard 25 Interim Financial Reporting](https://drive.google.com/file/d/18iRU7uPcBs82bOlie4KCfQesufocuyWB/view?usp=sharing) - MODULE 2 - Chapter 5: Assets Based Accounting Standards - [Unit 1: Accounting Standard 2 Valuation of Inventory](https://drive.google.com/file/d/1GwL62Z8kWlDO7j5hcKpAKR7JZLsIqrYb/view?usp=sharing) - [Unit 2: Accounting Standard 10 Property, Plant and Equipment](https://drive.google.com/file/d/1-QTiV3FJG0kmz5Azp4JrhFz1Zy46iKU7/view?usp=sharing) - [Unit 3: Accounting Standard 13 Accounting for Investments](https://drive.google.com/file/d/1cn3fceDGXQpiFITk4z824OggCqr7I3TR/view?usp=sharing) - [Unit 4: Accounting Standard 16 Borrowing Costs](https://drive.google.com/file/d/11zRgOKsxkkZuYQQnxDreB64Ix12sfpAk/view?usp=sharing) - [Unit 5: Accounting Standard 19 Leases](https://drive.google.com/file/d/1-Q1zD_4SzmfKSi-vdw-m3UmAmGY5_y0F/view?usp=sharing) - [Unit 6: Accounting Standard 26 Intangible Assets](https://drive.google.com/file/d/1t4cu4RYPL6t0ybo1CiHj_0qwLbBybBpu/view?usp=sharing) - [Unit 7: Accounting Standard 28 Impairment of Assets](https://drive.google.com/file/d/1NOT9qsMC3WebDRODRiPiIRFVsfhfBtex/view?usp=sharing) - Chapter 6: Liabilities Based Accounting Standards - [Unit 1: Accounting Standard 15 Employee Benefits](https://drive.google.com/file/d/18c6pISaRszcBWKzbQvFHSr3_UfMUoLrh/view?usp=sharing) - [Unit 2: AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets](https://drive.google.com/file/d/1cQqesttU9iUHLppXJ_uxK8bCpq2ygxsE/view?usp=sharing) - Chapter 7: Accounting Standards Based on Items Impacting Financial Statement - [Unit 1: Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date](https://drive.google.com/file/d/1QPBhF8JN8QCIzvABeVIEHWD6M_pYRkMU/view?usp=sharing) - [Unit 2: Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies](https://drive.google.com/file/d/14izY4K08fTW9xcNRDgaULx_CKiDAG3J1/view?usp=sharing) - [Unit 3: Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates](https://drive.google.com/file/d/101ffgmjeBf1T3Y1g4c6SzBDbnGlCowkd/view?usp=sharing) - [Unit 4: Accounting Standard 22 Accounting for Taxes on Income](https://drive.google.com/file/d/16JMcOYlPFXrVD7NdEV7nMjAqhJnn15kB/view?usp=sharing) - Chapter 8: Revenue Based Accounting Standards - [Unit 1: Accounting Standard 7 Construction Contracts](https://drive.google.com/file/d/1hUOwunAfcgHBOyqJjrfbSHQ7JP0bWySo/view?usp=sharing) - [Unit 2: Accounting Standard 9 Revenue Recognition](https://drive.google.com/file/d/1Z3g_68ZUvA9zmwyAN0TP5d-GedOPfQtH/view?usp=sharing) - Chapter 9: Other Accounting Standards - [Unit 1: Accounting Standard 12 Accounting for Government Grants](https://drive.google.com/file/d/1Hx6E8-ZsrtZxKxSj8ocmtrlqdcFFPEEn/view?usp=sharing) - [Unit 2: Accounting Standard 14 Accounting for Amalgamations](https://drive.google.com/file/d/1NqdY_entTS3nQFkcQ8gASCm2IfR0LsnF/view?usp=sharing) - Chapter 10: Accounting Standards for Consolidated Financial Statement - [Unit 1: Accounting Standard 21 Consolidated Financial Statements](https://drive.google.com/file/d/1v6pmgV_WehBLmCaN_54WpbcOXKdNIeGB/view?usp=sharing) - [Unit 2: Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statements](https://drive.google.com/file/d/1a6SBl9bDW6vXtGaqwbpqr-KETZ5_Iawk/view?usp=sharing) - [Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures](https://drive.google.com/file/d/1V49b-VLajJDwF8XIpkVeWTkLH2XzkKPl/view?usp=sharing) - MODULE 3 - Chapter 11: Financial Statements of Companies - [Unit 1: Preparation of Financial Statements](https://drive.google.com/file/d/1ECQcbUQHsSQgR1mCwLk-nGk0Cz_x-HLy/view?usp=sharing) - [Unit 2: Cash Flow Statement](https://drive.google.com/file/d/1K0iT5fJ3H49Hb2PyYbNDj2dUKgJYd67v/view?usp=sharing) - [Annexure](https://drive.google.com/file/d/1ObCSiykz6YAQfOOF6K6fJhljXAfULIH2/view?usp=sharing) - [Chapter 12: Buyback of Securities](https://drive.google.com/file/d/1ACUxhiWR1GC6IaGd_DzuM_xzG7upNqD1/view?usp=sharing) - [Chapter 13: Amalgamation of Companies](https://drive.google.com/file/d/1aqvdu3cTZ5JbYfQvaijx2Uxk3-Y3isCF/view?usp=sharing) - [Chapter 14: Internal Reconstruction](https://drive.google.com/file/d/1L5nA3GtHHs15CzbLPw8u6bdBCS4RpgGr/view?usp=sharing) - [Chapter 15: Accounting for Branches including Foreign Branches](https://drive.google.com/file/d/1xK5QOxjnz8SWjAdqJzxlRSq40gTuhHI5/view?usp=sharing)