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CA Intermediate Amendments in Accounting Syllabus for November 2018 Attempt

By Admin |
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Dear student, are you preparing for your CA Intermediate, Nov 2018? In that case, your undisputed attention is solicited!  ICAI has announced the amendments applicable for CA Inter candidates who will give their exam in November this year. Please note that the following amendments are applicable only and only for the students registered under the new course.


CA Inter Nov 18 Amendment – Paper 1: Accounting


List of Applicable Accounting Standards

AS 1: Disclosure of Accounting Policies

AS 2: Valuation of Inventories

AS 3: Cash Flow Statements

AS 4: Contingencies and Events occurring after the Balance Sheet Date

AS 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies

AS 10: Property, Plant and Equipment

AS 11: The Effects of Changes in Foreign Exchange Rates

AS 12: Accounting for Government Grants

AS 13: Accounting for Investments

AS 16: Borrowing Costs

AS 17: Segment Reporting

AS 22: Accounting for Taxes on Income


Applicability of the Companies Act, 2013 and other Legislative Amendments for November 2018 Examination

The relevant notified Sections of the Companies Act, 2013 and legislative amendments including relevant Notifications / Circulars / Rules / Guidelines issued by Regulating Authorities up to 30th April, 2018 will be applicable for November, 2018 Examination.


Non-Applicability of Ind AS

The Ministry of Corporate Affairs has notified Companies (Indian Accounting Standards) Rules, 2015 on 16th February, 2015, for compliance by certain class of companies. These Ind AS do not form part of the syllabus and hence are not applicable.

In case of any queries, syllabus related or otherwise, talk to our CA-Inter academic advisor @ 1800-212-8575 or Visit: Syllabus for CA Intermediate Accounting.

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