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 Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 6

Modification in the Syllabi of Accounting Papers and its applicability for the forthcoming Chartered Accountancy Examinations
June, 02nd 2015
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:   Overview of International Accounting Standards (IAS) / International
                     Financial           Financial Reporting Standards (IFRS), Interpretations by International
                     Reporting           Financial Reporting Interpretation Committee (IFRIC), Significant
                                         differences vis-a-vis Indian Accounting Standards.
                                         Understanding of US GAAPs, Applications of IFRS and US GAAP.
     Intermediate    Paper    5      :   Financial Reporting of Electricity Companies
     (IPC)           Advanced
                     Accounting





Inclusion in the syllabus with effect from May, 2016 examination
     Level   Paper                 Topic
     Final   Paper 1: Financial    Introduction of Indian Accounting Standards (Ind AS);
             Reporting
                                   Comparative study of ASs vis-a-vis Ind ASs; Carve outs/ins in Ind ASs vis-
                                   à-vis International Financial Reporting Standards (IFRSs).




 

 
 
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