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Accounting Standards
1
1
6(b)
7(d)
6(c)
7(e)
6(d)
2. International accounting
standards, international
financial
reporting
standards,
their
interpretations and us
GAAPs an overview
3. Corporate
Financial
Reporting
4. Accounting
for
Corporate Restructuring
5. Consolidated Financial
Statements of Group
7(a)
2
4(b)
5*
3
6. Accounting
and
Reporting of Financial
Instruments.
7. Share based payments
8. Financial Reporting for
Financial Institutions
4(a)
7(a)
7(c)
7(d)
7(e)
7(b)
7(a)
7(b)
7(c)
7(d)
7(c)
7(a)
3
4(a)
7(e)
4(a)
2(b)
5(b)
6(a)
4(a)
7(b)
5(a)
6(a)
2(a)
1(a)
7(b)
7
7(b)
7(c)
7(d)
1(b)
3
4
2
4(b)
7(a)
7(c)
7(e)
6(b)
1(c)
6(b)
7(d)
6(c)
3
6(a)
5(a)
7(a)
4(a)
5(b)
9. Valuation
Unit 1 Concept
of
Valuation.
Unit 2 Valuation
of
Tangible Fixed
Assets
Unit 3 Valuation
of
Intangibles
Unit 4 Valuation
of
Liabilities
Unit 5 Valuation
of
Shares
Unit 6 Valuation
of
Business
10 Developments
in
Financial Reporting
Unit 1 Value
Added
Statement
Unit 2, Economic Value
3 & 4 Added, Market
Value Added,
Shareholders
Value Added
Unit 5 Human
Resource
Reporting
7(d)
4(b)
6(b)
7(c)
6(b)
5,
6(a)
5(b)
4(b)
7(e)
6(b)
5(a)
4(b)
1(d)
6(b)
6(c)
5(b)
6(a)
6(a)
4(a)
6(a)
7(e)
6(b)
1(c)
1(a)
1 (a)
2(a)
Dividend Decisions
2 (c),
4 (c)
3 (c)
1(b),
2(c),
5(b)
Security
3(a),
5(a)
3 (a)
& (b),
4(b)
2 (a),
5 (b)
2 (b)
Analysis
5(b),
7(b)
3(a),
6(b)
1(c)
1(d),
4(b)
1(a),
5(a)
7(a),
7(e)
3(c)
3(b),
7(e)
7(a)
2(a)
4(b)
4(a),
5(b),
6(a)
1(b) &
(c),
2(b),
6(b)(i),
7(d)
6(b)(ii)
1(a),
1(d),
7(b)
1(d),
6(b),
7(b) &
(c)
1(c),
3(b),
4(a)
6(a)
2(b),
4(b)
1(b),
1(d),
4(a),
6(a),
7(b)
1(c),
7(a)
5(b)
2(a),
3(b)
Mutual Funds
10
11
12
13
1 (b)
2(b),
4(b)
7(d)
5(c)
1(b)
5 (a)
3(b)
4 (a)
4(a)
2(a),
3(b),
6(a),
7(c)
2(b),
4(a)
4(b)
1(a)
6(b)
7(d)
1(a),
7(c)
7(e)
7(d)
7(a),
7(c)
1(b),
2(b),
5(b)
5(a),
7(e)
3(a),
5(a)
2(a),
3(a),
5(a),
7(f)
3(a)
The question papers of all the past attempts of Final can be accessed from the BOS Knowledge Portal on the Institutes website
www.icai.org.
4(c), 5(c)
1(a), 2(b)
2(c), 3(c),
4(a), 5(d)
2(a), 5(a)
3(b)
3(a), 5(b)
1 (b), 5 (b),
7 (c)
6 (a), 6 (b)
3 (b), 5 (b),
7(a)
1(a), 6 (a)
2(a)
3 (b), 5 (c)
1 (a), 1 (c), 2
3 (a), 3 (c),
7(a)
2 (a), 5 (a),
6 (b)
1 (a), 3 (c),
5 (c)
2 (a), 4 (b),
7(b)
3 (a), 7 (a)
6 (b)
5 (b)
6 (a)
2 (c)
4 (a), 7 (c)
3 (a), 5 (c)
1 (b), 7 (b)
1 (c), 4 (a)
2 (b), 3 (c),
6 (c)
1 (d), 4 (a),
1 (c)
1 (b), 4 (c)
2 (b), 4 (b)
4(d)
2 (a), 2 (b),
7 (b)
7 (d)
5 (a), 6 (a)
1 (b)
1(b)
1(c)
1(d), 4(b)
4 (b), 6 (c),
7(e)
2 (c), 5 (a),
7(d)
7 (e)
4 (a),
6 (c), 7 (c)
3 (b), 4 (c)
1 (c), 3 (a)
6 (b)
1 (d),
4 (c), 7 (d)
1 (d), 5 (a),
7 (d)
1 (d), 5
(c),7(e)
6 (c)
2 (c),
5 (b), 7 (e)
Question papers of all the aforementioned examinations can be accessed from the BoS Knowledge Portal under the section Students on the
Institutes website, www.icai.org.