SECTION A: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) [10 MARKS]
A1.Conceptual Framework for Preparation & Presentation of Financial Statements
A2.Applicability of Accounting Standards
A3.AS 1 – Disclosure of Accounting Policies
A4.AS 2 – Valuation of Inventories
A5.AS 3 – Cash Flow Statement
A6.AS 4 – Contingencies and Events Occuring After the Balance Sheet Date
A7.AS 5 – Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
A8.AS 6 – Depreciation Accounting
A9.AS 7 – Construction Contracts
A10.AS 9 – Revenue Recognition
A11.AS 10 – Accounting for Fixed Assets
A12.AS 11 – The Effects of Changes in Foreign Exchange Rates
A13.AS 12 – Accounting for Government Grants
A14.AS 13 – Accounting for Investments
A15.AS 14 – Amalgamation
A16.AS 15 – Employees Benefits
A17.AS 16 – Borrowing Cost
A18.AS 17 – Segment Reporting
A19.AS 18 – Related Party Disclosures
A20.AS 19 – Leases
A21.AS 20 – Earnings Per Share
A22.AS 21 – Consolidated Financial Statements
A23.AS 22 – Accounting for Taxes on Income
A24.AS 23 – Accounting for Investments in Associates in Consolidated Financial Statements
A25.AS 24 – Discontinuing Operations
A26.AS 25 – Interim Financial Reporting
A27.AS 26 – Intangible Assets
A28.AS 27 – Financial Reporting of Interest in Joint Ventures
A29.AS 28 – Impairment of Assets
A30.AS 29 – Provisions, Contingent Liabilities and Contingent Assets
A31.AS 30 – Financial Instruments: Recognition and Measurement
A32.AS 31 – Financial Instruments: Presentation
A33.AS 32 – Financial Instruments: Disclosures
A34.Questions Based on Schedule III to The Companies Act, 2013
A35.Problems on Guidance Note on Accounting Treatment For Excise Duty

SECTION B: BUSINESS COMBINATIONS – ACCOUNTING AND REPORTING
B1.Corporate Restructuring [Amalgamation I]
B2.Corporate Restructuring [Amalgamation II] [Inter Company Holdings]
B3.Corporate Restructuring [Demerger, Sale/Purchase of Division etc.]
B4.Corporate Restructuring [Buy Back of Shares and Internal Reconstruction]

SECTION C: GROUP FINANCIAL STATEMENTS
C1.Consolidated Financial Statements [Holding Company Accounts I]
C2.Consolidated Financial Statements [Holding Company Accounts II]
C3. Consolidated Financial Statements [Associates and Joint Ventures]

SECTION D: DEVELOPMENTS IN FINANCIAL REPORTING [25 MARKS]
D1.Employee Share Based Payments
D2.Value Added Statement [Including Economic Value Added, Market Value Added & Shareholders’ Value Added]
D3. Human Resource Reporting
D4. Financial Reporting For Financial Institutions [Mutual Funds]
D5. Financial Reporting For Financial Institutions [Non-Banking Finance CompanIies (NBFC)]
D6. Financial Reporting For Financial Institutions [Merchant Bankers & Stock Brokers]
D7. Accounting and Reporting of Financial Instruments [Introduction]
D8. Accounting and Reporting of Financial Instruments [Derivative Accounting]
D9. Accounting and Reporting of Financial Instruments [Hedge Accounting]
D10. Sustainability Reporting
D11.Reporting through XBRL

SECTION E: Government Accounting in India [15 MARKS]
E1.Government Accounting in India
TULSIAN’S MODEL TEST PAPERS
Tulsian’s Model Test Papers with answers
ICWA Examination Papers