CA Final Syllabus Tracker

Ind AS 1 – Presentation of FS

Ind AS Framework

Ind AS 2 – Inventories

Ind AS Framework

Ind AS 7 – Cash Flow

Ind AS Framework

Ind AS 8 – Accounting Policies

Ind AS Framework

Ind AS 10 – Events after Reporting

Ind AS Framework

Ind AS 12 – Income Taxes

Ind AS Framework

Ind AS 16 – PPE

Ind AS Framework

Ind AS 21 – Forex

Ind AS Framework

Ind AS 23 – Borrowing Costs

Ind AS Framework

Ind AS 24 – Related Party

Ind AS Framework

Ind AS 33 – EPS

Ind AS Framework

Ind AS 32 / 109 / 107 – Classification/Recognition/Measurement

Ind AS – Financial Instruments

Impairment – ECL Model

Ind AS – Financial Instruments

Hedge Accounting – Basics

Ind AS – Financial Instruments

Derecognition

Ind AS – Financial Instruments

Ind AS 36 – Impairment of Assets

Ind AS – Complex Topics

Ind AS 38 – Intangibles

Ind AS – Complex Topics

Ind AS 40 – Investment Property

Ind AS – Complex Topics

Ind AS 41 – Agriculture

Ind AS – Complex Topics

Ind AS 105 – NCA Held for Sale

Ind AS – Complex Topics

Ind AS 110 – Control & Consolidation

Consolidated Financial Statements

Ind AS 111 – Joint Arrangements

Consolidated Financial Statements

Ind AS 112 – Disclosure of Interests

Consolidated Financial Statements

Acquisition/Disposal of Subsidiaries

Consolidated Financial Statements

Foreign Operations – Ind AS 21

Consolidated Financial Statements

Step Acquisition

Consolidated Financial Statements

Reverse Acquisition

Consolidated Financial Statements

Transition from AS to Ind AS

Ind AS & IFRS Convergence

First-time Adoption – Ind AS 101

Ind AS & IFRS Convergence

Schedule III – Format Changes

Ind AS & IFRS Convergence

Recent Amendments

Ind AS & IFRS Convergence

NPV / IRR / MIRR / Payback

Capital Budgeting

Risk Analysis – Sensitivity/Scenario/Simulation

Capital Budgeting

Adjusted Present Value

Capital Budgeting

Real Options & Decision Trees

Capital Budgeting

DCF Valuation – FCFF/FCFE

Valuations & M&A

Comparable Company/Transaction Analysis

Valuations & M&A

Brand & Intangible Valuation

Valuations & M&A

M&A – Synergy/Swap Ratio/Defence

Valuations & M&A

LBO Basics

Valuations & M&A

Dividend Theories – MM/Walter/Gordon

Dividend & Working Capital

Share Buyback & Bonus

Dividend & Working Capital

Working Capital – Estimation/Financing

Dividend & Working Capital

Cash / Receivables / Inventory Management

Dividend & Working Capital

FX Markets – Spot/Forward/Futures/Options

Treasury & Risk Management

Interest Rate Risk – Swaps/FRA

Treasury & Risk Management

Credit Risk – CDS Basics

Treasury & Risk Management

Portfolio Insurance

Treasury & Risk Management

CAPM/APT

Portfolio Management & Derivatives

Bond Valuation – Duration/Convexity

Portfolio Management & Derivatives

Option Pricing – Black-Scholes/Binomial

Portfolio Management & Derivatives

Portfolio Performance – Sharpe/Treynor/Jensen

Portfolio Management & Derivatives

SA 200-299 – General Principles

SA Standards Overview

SA 300-499 – Risk Assessment

SA Standards Overview

SA 500-599 – Audit Evidence

SA Standards Overview

SA 600-699 – Using Others' Work

SA Standards Overview

SA 700-799 – Conclusions & Reporting

SA Standards Overview

SA 600 – Group Audits

Group Audits & Joint Audits

Joint Audit – Practical Aspects

Group Audits & Joint Audits

Component Auditor Communication

Group Audits & Joint Audits

Reporting on Consolidated FS

Group Audits & Joint Audits

Bank Audit – Advances/Deposits/Basel

Special Audit Areas

Insurance Audit – IRDA Requirements

Special Audit Areas

Audit of NBFCs & Stock Brokers

Special Audit Areas

PF & ESI Audit

Special Audit Areas

Code of Ethics – ICAI

Professional Ethics & Case Studies

Independence & Objectivity

Professional Ethics & Case Studies

Case Studies – SAs Application

Professional Ethics & Case Studies

Quality Control – SQC 1 & ISQC 1

Professional Ethics & Case Studies