ICAI Notifies Applicability of Standards and Guidance Notes for CA Foundation, Inter and Final Nov 2022 Examination

ICAI Notifies Applicability of Standards and Guidance Notes for CA Foundation, Inter and Final Nov 2022 Examination

Reetu | Jul 26, 2022 |

ICAI Notifies Applicability of Standards and Guidance Notes for CA Foundation, Inter and Final Nov 2022 Examination

ICAI Notifies Applicability of Standards and Guidance Notes for CA Foundation, Inter and Final Nov 2022 Examination

The Institute of Chartered Accountants of India(ICA) Notifies Applicability of Standards and Guidance Notes/ Legislative Amendments etc. for CA Foundation, Inter and Final Nov 2022 Examination.

Foundation Course Examination

Paper 2, Section A: Business Laws for November 2022 examination

Notes:

September 2021 edition of the Study Material is relevant for November 2022 examinations. The amendments – made after the issuance of this Study Material – i.e. for period 1st of May 2021 to 30th April, 2022 shall also be relevant. The relevant Legislative amendments for November 2022 are available on the BoS Knowledge Portal.

Intermediate Level (New Course)

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 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

Applicability of the Companies Act, 2013 and other Legislative Amendments for November, 2022 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, 2022 will be applicable for November, 2022 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.

Final New Course

Paper 1: Financial Reporting

List of topic-wise exclusions from the syllabus

To Read Full Details Download PDF Given Below:

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