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Modification in the Syllabi of Accounting Papers and its applicability for the forthcoming Chartered Accountancy Examinations
It has been decided that the following modification be made for the forthcoming examinations in context with Final Paper 1 : Financial Reporting and Intermediate (IPC) Paper 5 : Advanced Accounting :‐
Exclusion from the syllabus with effect from November, 2015 examination
| Level | Paper | Topic |
| Final | Paper 1: Financial Reporting |
Overview of International Accounting Standards (IAS) / International Financial Reporting Standards (IFRS), Interpretations by International Financial Reporting Interpretation Committee (IFRIC), Significant differences vis-a-vis Indian Accounting Standards.
Understanding of US GAAPs, Applications of IFRS and US GAAP. |
| Intermediate (IPC) | Paper 5 : Advanced Accounting |
Financial Reporting of Electricity Companies |
Inclusion in the syllabus with effect from May, 2016 examination
| Level | Paper | Topic |
| Final | Paper 1: Financial Reporting |
Introduction of Indian Accounting Standards (Ind AS);
Comparative study of ASs vis-a-vis Ind ASs; Carve outs/ins in Ind ASs vis-à-vis International Financial Reporting Standards (IFRSs). |
Source- ICAI
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