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Comparison of Syllabus

Comparison of Syllabus

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Published by rutiya

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Categories:Types, Reviews
Published by: rutiya on Feb 04, 2011
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02/04/2011

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 Page 1 of 3
CHANGES IN SYLLABUS FOR CA FINAL MAY 2011
*Chapter no. as per ICAI Study Materials
Chapter* Details Remarks
PAPER 1 - FR
1 Accounting Standards 30, 31, 32 NEW INSERTED
AS 5 Illustration 1&3 Deleted
Guidance Notes:
GN(A)2 DeletedGN(A)4 DeletedTreatment of Expenses duringconstructionDeletedGN(A)13 DeletedGN(A)16 DeletedGN(A)17 Deleted
GN(A)18 Pg. 1.330 NEW INSERTED
Terms used in Guidance Notes DeletedGN(A)24
NEW INSERTED
Illustration 1,3,4,6,8 Deleted
2 IFRS & IASIAS 1 IAS 1
Fair Presentation
NEW INSERTED
Compliance
NEW INSERTED
Notes to FS
NEW INSERTEDIAS 10 IAS 10
Events occurring after the balancesheet date – is now known as – Eventsoccurring after Reporting date
Only Head ChangedIAS 24 IAS 24
Changes under Related PartyDisclosures
IAS 27 IAS 26
Illustration
DeletedIAS 27 IAS 27
Summary Changed SIC 12
NEW INSERTED
Presentation of consolidated accounts
NEW INSERTED
Consolidation procedures
NEW INSERTED
Partial disposal of inventory subsidiary
NEW INSERTED
Disclosures
NEW INSERTEDIAS – 32
 Puttable instruments & obligationsarising on liquidation
NEW INSERTED
Classification of rights issues
NEW INSERTED
Downloaded from www.sidrutiya.blogspot.com [Shared by Jeemit]
 
 Page 2 of 3
IFRS – 1
MeasurementRecognitionDisclosures 1
st
time adopterDisclosure interim financial reporting5 Exceptions (Newly added)
NEW INSERTEDIFRS – 3
Applying acquisition methodsDisclosures
IFRS – 5
Summary changed
IFRS - 8
Operating segmentsReportable segmentsDisclosure requirements
IFRS 9 NEW INSERTEDIFRIC – 8
Withdrawn
IFRIC - 11
Withdrawn
IFRIC – 15IFRIC – 16IFRIC – 17IFRIC – 18IFRIC – 19NEW INSERTEDUnit 2 Public Deposits
Deleted
NBFC FEW CHANGES
RBICirculars for Core Invt.Cos.
 Unit 3 Registration of Merchant Banker
PAPER 2 – SFM
 
1
Principles of valuation Deleted
2
Decision trees DeletedSelection of projects Deleted
3
Break even lease rental
NEW INSERTED
Hire Purchase Deleted
5
Sub topics – 6,7,8,9,13,14,15,16,17,18,19,20,21,22,23,24,25Deleted
7
Portfolio Theory
FULL CHANGED with8 New sub topics8
Sub topics 2,3,4,5,6,7,8 Deleted
9
Sub topics 6 Regulation, 7 Operation of Mutual fundsDeletedExchange Traded Funds
NEW INSERTED
Downloaded from www.sidrutiya.blogspot.com [Shared by Jeemit]

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