# Financial Reporting Framework 1 2 3

1 AS 15 “Employee Benefits”
2 AS 25 “Interim Financial Reporting”
3 AS 28 “Impairment of Assets"
4 AS 21“Consolidated Financial Statements”
5 AS 23 “Accounting for Investments in Associates in Consolidated
Financial Statements”
6 AS 27 “Financial Reporting of Interests in Joint Ventures”
7 Ind AS 1 “Presentation of Financial Statements”
8 Ind AS 34 “Interim Financial Reporting”
9 Ind AS 7 “Statement of Cash Flows”
10 Ind AS 115 “Revenue from Contracts with Customers”
11 Ind AS 8 “Accounting Policies, Changes in Accounting
Estimatesand Errors”
12 Ind AS 10 “Events after the Reporting Period"
13 Ind AS 113 “Fair Value Measurement"

14 Ind AS20 “Accounting for Government Grants and Disclosure

ofGovernment Assistance”
15 Ind AS 101 “First-time Adoption of Indian Accounting Standards”

16 Ind AS 2 “Inventories”
17 Ind AS 16 “Property, Plant and Equipment”

18 Ind AS 17 “Leases"
19 Ind AS 23 “Borrowing Costs”
20 Ind AS 36 “Impairment of Assets”
21 Ind AS 38 “Intangible Assets”
22 IndAS 40 “Investment Property"
23 Ind AS 105 “Non-current Assets Held for Sale and Discontinued
Operations”
24 Ind AS 41 “Agriculture”
25 Ind AS19“Employee Benefits”
26 Ind AS 37“Provisions, Contingent Liabilities and Contingent
Assets”
27 Ind AS12“Income Taxes”
28 Ind AS 21“The Effects of Changes in Foreign Exchange Rates”
29 Ind AS24 “Related Party Disclosures”
30 Ind AS 33“Earnings per Share”
31 Ind AS 108“Operating Segments”
32 Accounting and Reporting of Financial Instruments
33 Accounting for Share Based Payment
34 Business Combinations and Corporate Restructuring
35 Consolidated and Separate Financial Statements
36 Analysis of Financial Statements
37 Accounting for Carbon Credits
38 Accounting for E-commerce Business
39 Integrated Reporting
40 Corporate Social Responsibility Reporting
41 Human Resource Reporting
42 Value Added Statement
 Strategic Financial Management 1 2 3 Advanced Auditing 1 2 3
Financial Policy and Corporate Strategy
Indian Financial System
Risk Management
Security Analysis
Security Valuation

Portfolio Managemen
Securitization
Mutual Funds
Derivatives Analysis and Valuation
Foreign Exchange Exposure and Risk Management
International Financial Management

Interest Rate Risk Management

Corporate Valuation

Mergers, Acquisitions and Corporate Restructuring

International Financial Centre (IFC

Startup Finance
Small & Medium Enterprises
 Corporate and Economic Law 1 2 3
Appointment and Qualifications of Directors
Appointment and remuneration of Managerial Personnel
Meetings of Board and its powers
Inspection, inquiry and Investigation
Compromises, Arrangements and Amalgamations

Prevention of Oppression and Mismanagement

Winding Up
Producer Companies
Companies incorporated outside India
Miscellaneous Provisions
Compounding of offences, Adjudication, Special Courts

National Company Law Tribunal and Appellate Tribunal

Corporate Secretarial Practice- Drafting of Notices, Resolutions, Minutes
and Reports
The Securities Contract (Regulation) Act, 1956 and the Securities Contract
(Regulation) Rules, 1957
The Securities Exchange Board of India Act, 1992, SEBI (Issue of Capital and
Disclosure Requirements) Regulations, 2009 and SEBI (Listing Obligations and
Disclosure Requirement) Regulations, 2015
The Foreign Exchange Management Act, 1999
The Securitisation and Reconstruction of Financial Assets and Enforcement of
Security Interest Act, 2002
The Prevention of Money Laundering Act, 2002
The Foreign Contribution Regulation Act, 2010
The Arbitration and Conciliation Act, 1996
The Insolvency and Bankruptcy Code, 2016
Strategic Cost Management and Performance Evaluation 1 2 3
Introduction to Strategic Cost Management
Modern Business Environment
Lean System and Innovation
Cost Management Techniques
Cost Management for Specific Sector

Decision Making
Pricing Decision
Performance Measurement and Evaluation
Divisional Transfer Pricing
Strategic Analysis of Operating Income
Budgetary Control

Standard Control
Case Study
 Direct Tax Laws and International Taxation 1 2 3
Basic Concepts
Residence and Scope of Total Income
Incomes which do not form part of Total Income
Salaries
Income from House Property

Profits and Gains of Business or Profession

Capital Gains
Income from Other Sources
Income of Other Persons included in assessee’s Total Income
Aggregation of income; set-off, or carry forward and set-off, of Losses
Deductions from Gross Total Income

Assessment of Various Entities

Assessment of Charitable or Religious Trusts or Institutions, Political Parties and
Electoral Trusts
Tax Planning, Tax Avoidance & Tax Evasion

Deduction, Collection and Recovery of tax

Income-tax Authorities
Assessment Procedure

Appeals and Revision

Settlement of Tax Cases
Penalties
Offences and Prosecution
Liability in Special Cases
Miscellaneous Provisions

Non-resident Taxation
Double Taxation Relief
Transfer Pricing & Other Anti-Avoidance Measures

Advance Rulings
Equalisation levy
Overview of Model Tax Conventions
Application and Interpretation of Tax Treaties
Fundamentals of Base Erosion and Profit Shifting
 Indirect Taxation 1 2 3
GST in India - An Introduction
Taxable Event - Supply
Charge of GST
Exemptions from GST
Place of Supply

Time of Supply
Value of Supply
Input Tax Credit
Registration
Tax Invoice, Credit and Debit Notes
Accounts and Records

Payment of Tax
Returns

Import and Export under GST

Refunds

Job Works
Assessment And Audit

Inspection, Search, Seizure And Arrest

Demands And Recovery
Liability to Pay Tax in Certain Cases
Offences and Penalties
Appeals and revision
Advance Ruling

Miscellaneous Provision
Levy of and Exemptions from Customs Duty
Types of Duty

Classification of Imported and Export Goods

Valuation under the Customs Act, 1962
Importation, Exportation and Transportation of Goods
Warehousing
Duty Drawback
Demand and Recovery
Refund
Provisions Relating to Illegal Import, Export, Confiscation & Allied Provisions
Appeals and Revision
Settlement Commission
Advance Ruling
Miscellaneous Provisions
Foreign Trade Policy
 October November December January
10 30 31 31
Financial Reporting Framework
Strategic Financial Management
Advanced Auditing
Corporate and Economic Law
Indirect Taxation

75
February March April May
28 31 30 10 201
Done Date Day Subject
Yes ### Mon Law
Yes ### Mon SFM
Yes ### Tue Law
Yes ### Tue SFM
Yes-200 ### Thu Audit
### Thu FR
### Thu SFM
### Fri Audit
### Fri FR
Yes ### Fri Law
### Fri SFM
### Sat FR
### Mon SFM
### Mon Audit
### Mon FR
### Tue Law
### Tue SFM
### Tue Audit
### Wed FR
### Wed Law
### Wed Audit
### Thu FR
### Thu Law
### Thu Audit
### Fri FR
### Fri Law
### Sat Law
### Sat FR
### Mon
### Mon Law
### Tue FR
### Tue Law
### Wed FR
### Wed Law
### Thu FR
### Thu Law
### Fri FR
### Fri Law
### Sat FR
### Sat Law
### Mon FR
### Mon Law
### Tue FR
### Tue Law
### Wed FR
### Wed Law
### Thu FR
### Thu Law
### Fri FR
### Fri Law
### Sat FR
### Sat Law
### Mon FR
### Mon Law
### Tue FR
### Tue Law
### Wed Law
### Thu Law
### Fri Law
### Sat Law
### Mon Law
### Tue Law
Sat FR
Sat Law
Sat FR
Sat Law
Sat FR
 Name of the Chapter
Basics
Bonds
Appointment and Qualifications of Directors - 1st
Bonds
SA 200,210
IND AS 16
Bonds
SA 700,705
IND AS 40
Appointment and Qualifications of Directors - 2nd
Equity Valuation
IND AS 36
Equity Valuation
SA 706,701
IND AS 102
Appointment and Qualifications of Directors - 3rd+4th
Bond+Equity -Test
SA 500,315
IND AS 102
Appointment and Qualifications of Directors - 5th+6th
SA 330/450
IND AS 37
Appointment and Qualifications of Directors - 7th
SA 240/SQC 1
IND AS 23
Appointment and Qualifications of Directors - 8th+9+10
13 Appointment and Qualifications of Directors - 11th+12
IND AS 8

15 Appointment and Qualifications of Directors - 13th+14

IND AS 102
17 Appointment and Qualifications of Directors - 15th+16
 IND AS 41
19 Appointment and Qualifications of Directors - 17th+18
IND AS 41
21 Appointment and Qualifications of Directors - 19th+20th
IND AS 24
23 Appointment and Qualifications of Directors - 21st
IND AS 24
24 Meetings of Board and its Powers - 1st+2nd
IND AS 108
26 Meetings of Board and its Powers - 3rd+4th
IND AS 108
28 Meetings of Board and its Powers - 5th+6th+7th
IND AS 19
31 Meetings of Board and its Powers - 8th
IND AS 19
32 Meetings of Board and its Powers - 9th+10TH(/2)
IND AS 36
33 Meetings of Board and its Powers - 10th(2/2)
IND AS 36
34 Meetings of Board and its Powers - 11th+12TH
IND AS 105
36 Meetings of Board and its Powers - 13th+14TH
IND AS 105
38 Meetings of Board and its Powers - 15th+16TH
etings of Board and its Powers - 21st+44A Guidance on how to study and revise, presen
45 Meetings of Board and its Powers - 22nd+23rd
47 Meetings of Board and its Powers - 24th+25+26
50 Meetings of Board and its Powers - 27th+28
52 Meetings of Board and its Powers - 29th+30th
54 Meetings of Board and its Powers - 31st+32+33
IND AS 115
40 Meetings of Board and its Powers - 17th
IND AS 115
41 Meetings of Board and its Powers - 18th+19TH+20TH
IND AS 115
 Topic Covered
Full Lesson
Que (1-6)
Sec. 160 and Rule 13
Que(7-27)

Only the AS
Ques(28-50)

Only the AS
Sec. 164(1) and 167(1)
Ques(1-17)
Only the AS
Quest(18-35)

Only the AS
Sec. 164(2) and 167(1)(a),Sec. 164 and 167 - Residual provisi
Test+revision

Only the AS
Sec. 164 and 167

Only the AS
Sec. 152(2), (6) and (7)

Only the AS
Sec. 162,Sec. 161(1),Sec. 161(4)
Sec. 161(2) and 161(3),Sec. 163

Sec. 151 and Rule 7,Sec. 152(1) and 149(1) to (5)

Sec. 165,Sec. 168 and Rules 15 and 16

 Sec. 169,Sec. 170, 171 and 172 and Rule 17 and 18

nd Sec. 153, 154, 155, 156, 157, 158 and 159 and Rules 9, 10, 10A, 11, 12 and 12A,Sec.

Appendices-Revision

Sec. 173(1), (3), (4) and (5),Sec. 173(2), and Rule 3 and 4

Sec. 174,Sec. 173 and 174

Sec. 175 and Rule 5,Sec. 176,Sec. 179 and Rule 8

Sec. 180 and 181

Sec. 182 and 183

Sec. 185

Sec. 185

Sec. 186(2) to (8) and Rule 13,Sec. 186(9) to (13) and Rule

Sec. 186(1),Sec. 187 and Rule 14

Sec. 186 and 187
Sec. 184(2),Sec. 184(1), (3), (4) and (5) and Rule 9
Sec. 184,Sec. 189 and 190 and Rule 16,Sec. 191 and Rule 1
Sec. 192,Sec. 193
Sec. 177(1) to (8) and Rule 6,Sec. 177(4) and Rule 6A
Sec. 177(9) and (10) and Rule 7,Sec. 178 and Rule 6,Appendi

Sec. 188(1) and Rule 15

Sec. 188 and Rule 15

 Books used 2nd 3rd 4th
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 Financial Reporting Strategic Financial Management
IND AS & RoadMap a Equity Valuation
Schedule III Bond Valuation
IND AS 1 Preference Shares Valuation
IND AS 102 Right Share and Buy back
IND AS 37 Mutual Funds
IND AS 23 Corporate Valuation
IND AS 16 a Mergers and Acquisitions
IND AS 38 FOREX
IND AS 40 a
IND AS 41
IND AS 8
IND AS 10
IND AS 32
IND AS 102
ncial Management Advanced Auditing Law
a SA 200 a
a SA 210 a
SA 700
SA 705
SA 706
SA 701
SA 500
SA 315
SA 330
SA 450
SA 240
Law