{"id":17017,"date":"2023-03-31T15:35:49","date_gmt":"2023-03-31T10:05:49","guid":{"rendered":"https:\/\/gstguntur.com\/?p=17017"},"modified":"2023-04-27T18:35:21","modified_gmt":"2023-04-27T13:05:21","slug":"ca-final-fr-study-material","status":"publish","type":"post","link":"https:\/\/gstguntur.com\/ca-final-fr-study-material\/","title":{"rendered":"CA Final Financial Reporting Study Material Notes Pdf &#8211; CA Final FR Study Material Question Bank New Syllabus"},"content":{"rendered":"<p><strong>CA Final FR Study Material Download PDF:<\/strong> CA final exam appearing students might need CA Final Financial Reporting Study Notes during their preparation. The ICAI official portal has provided the final exam study material for all subjects in different PDFs. Check the latest ICAI CA Final Financial Reporting FR Study Material Question Bank Notes Pdf to get clarity on the latest syllabus and topics.<\/p>\n<p>This CA Final FR Study Material covers the practice manual, chapter-wise weightage, new syllabus, important questions and answers and so on.<\/p>\n<p>ICAI CA Final Financial Reporting FR Study Material Question Bank Notes Pdf, CA Final Financial Reporting Practice Manual, CA Final FR New Syllabus Chapter Wise Important Questions and Answers.<\/p>\n<ul>\n<li><a href=\"#CA_Final_FR_Study_Material_New_Syllabus\">CA Final FR Study Material New Syllabus<\/a><\/li>\n<li><a href=\"#CA_Final_FR_Chapter_Wise_Weightage_New_Syllabus\">CA Final FR Chapter Wise Weightage New Syllabus<\/a><\/li>\n<li><a href=\"#CA_Final_Financial_Reporting_Practice_Manual\">CA Final Financial Reporting Practice Manual<\/a><\/li>\n<li><a href=\"#CA_Final_FR_New_Syllabus\">CA Final FR New Syllabus<\/a><\/li>\n<li><a href=\"#Why_One_Should_Refer_CA_Final_FR_Study_Notes?\">Why One Should Refer CA Final FR Study Notes?<\/a><\/li>\n<li><a href=\"#FAQs_on_CA_Final_Financial_Reporting_Study_Material\">FAQs on CA Final Financial Reporting Study Material<\/a>\n<ul>\n<li><a href=\"#Is_CA_study_material_sufficient?\">Is CA study material sufficient?<\/a><\/li>\n<li><a href=\"#Is_it_OK_to_fail_the_CA_exam?\">Is it OK to fail the CA exam?<\/a><\/li>\n<li><a href=\"#Where_can_I_get_the_direct_link_to_download_CA_Final_Study_Material_for_FR?\">Where can I get the direct link to download CA Final Study Material for FR?<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><a id=\"CA_Final_FR_Study_Material_New_Syllabus\"><\/a>CA Final FR Study Material New Syllabus &#8211; Financial Reporting CA Final Study Material Notes Practice Manual<\/h2>\n<p>CA Final Financial Reporting FR Study Material is a must-required reference for exam preparing students. CA Final FR Study Notes contains the important questions and answers of all concepts from the Financial Reporting paper. Candidates who feel that it is a difficult paper can download these CA Final FR New Syllabus Chapter Wise Important Questions and Answers and study well.<\/p>\n<p>CA Final FR Study Material Question Bank Notes Pdf plays a crucial role in scoring the highest marks. Without having proper knowledge about the CA Final Financial Reporting New Syllabus and Practice Manual, no one can clear the examination.<\/p>\n<p><strong>CA Final FR Question Bank Study Material &#8211; CA Final Financial Reporting Notes Practice Manual<\/strong><\/p>\n<ul>\n<li><a title=\"Conceptual Framework for Financial Reporting under Ind AS \u2013 CA Final FR Study Material\" href=\"https:\/\/gstguntur.com\/conceptual-framework-for-financial-reporting-under-ind-as-ca-final-fr-study-material\/\">Conceptual Framework for Financial Reporting under Ind AS<\/a><\/li>\n<li><a title=\"Ind AS on Presentation of Items in the Financial Statements \u2013 CA Final FR Study Material\" href=\"https:\/\/gstguntur.com\/ind-as-on-presentation-of-items-in-the-financial-statements-ca-final-fr-study-material\/\">Ind AS on Presentation of Items in the Financial Statements<\/a><\/li>\n<li><a title=\"Ind AS 115: Revenue from Contracts with Customers \u2013 CA Final FR Study Material\" href=\"https:\/\/gstguntur.com\/ind-as-115-revenue-from-contracts-with-customers-ca-final-fr-study-material\/\">Ind AS 115: Revenue from Contracts with Customers<\/a><\/li>\n<li><a title=\"Ind AS on Measurement based on Accounting Policies \u2013 CA Final FR Study Material\" href=\"https:\/\/gstguntur.com\/ind-as-on-measurement-based-on-accounting-policies-ca-final-fr-study-material\/\">Ind AS on Measurement based on Accounting Policies<\/a><\/li>\n<li><a title=\"Other Indian Accounting Standards \u2013 CA Final FR Study Material\" href=\"https:\/\/gstguntur.com\/other-indian-accounting-standards-ca-final-fr-study-material\/\">Other Indian Accounting Standards<\/a><\/li>\n<li><a title=\"Ind AS 101: First-time Adoption of Indian Accounting Standards \u2013 CA Final FR Study Material\" href=\"https:\/\/gstguntur.com\/ind-as-101-first-time-adoption-of-indian-accounting-standards-ca-final-fr-study-material\/\">Ind AS 101: First-time Adoption of Indian Accounting Standards<\/a><\/li>\n<li><a title=\"Ind AS on Assets of the Financial Statements \u2013 CA Final FR Study Material\" href=\"https:\/\/gstguntur.com\/ind-as-on-assets-of-the-financial-statements-ca-final-fr-study-material\/\">Ind AS on Assets of the Financial Statements<\/a><\/li>\n<li><a title=\"Ind AS 41: Agriculture \u2013 CA Final FR Study Material\" href=\"https:\/\/gstguntur.com\/ind-as-41-agriculture-ca-final-fr-study-material\/\">Ind AS 41: Agriculture<\/a><\/li>\n<li><a title=\"Ind AS on Liabilities of the Financial Statements \u2013 CA Final FR Study Material\" href=\"https:\/\/gstguntur.com\/ind-as-on-liabilities-of-the-financial-statements-ca-final-fr-study-material\/\">Ind AS on Liabilities of the Financial Statements<\/a><\/li>\n<li><a title=\"Ind AS on Items impacting the Financial Statements \u2013 CA Final FR Study Material\" href=\"https:\/\/gstguntur.com\/ind-as-on-items-impacting-the-financial-statements-ca-final-fr-study-material\/\">Ind AS on Items impacting the Financial Statements<\/a><\/li>\n<li><a title=\"Ind AS on Disclosures in the Financial Statements \u2013 CA Final FR Study Material\" href=\"https:\/\/gstguntur.com\/ind-as-on-disclosures-in-the-financial-statements-ca-final-fr-study-material\/\">Ind AS on Disclosures in the Financial Statements<\/a><\/li>\n<li><a title=\"Accounting and Reporting of Financial Instruments \u2013 CA Final FR Study Material\" href=\"https:\/\/gstguntur.com\/accounting-and-reporting-of-financial-instruments-ca-final-fr-study-material\/\">Accounting and Reporting of Financial Instruments<\/a><\/li>\n<li><a title=\"Accounting for Share Based Payment (Ind AS 102) \u2013 CA Final FR Study Material\" href=\"https:\/\/gstguntur.com\/accounting-for-share-based-payment-ind-as-102-ca-final-fr-study-material\/\">Accounting for Share Based Payment (Ind AS 102)<\/a><\/li>\n<li><a title=\"Business Combinations and Corporate Restructuring \u2013 CA Final FR Study Material\" href=\"https:\/\/gstguntur.com\/business-combinations-and-corporate-restructuring-ca-final-fr-study-material\/\">Business Combinations and Corporate Restructuring<\/a><\/li>\n<li><a title=\"Consolidated and Separate Financial Statements of Group Entities \u2013 CA Final FR Study Material\" href=\"https:\/\/gstguntur.com\/consolidated-and-separate-financial-statements-of-group-entities-ca-final-fr-study-material\/\">Consolidated and Separate Financial Statements of Group Entities<\/a><\/li>\n<li><a title=\"Analysis of Financial Statements \u2013 CA Final FR Study Material\" href=\"https:\/\/gstguntur.com\/analysis-of-financial-statements-ca-final-fr-study-material\/\">Analysis of Financial Statements<\/a><\/li>\n<li><a title=\"Integrated Reporting \u2013 CA Final FR Study Material\" href=\"https:\/\/gstguntur.com\/integrated-reporting-ca-final-fr-study-material\/\">Integrated Reporting<\/a><\/li>\n<li><a title=\"Corporate Social Responsibility Reporting \u2013 CA Final FR Study Material\" href=\"https:\/\/gstguntur.com\/corporate-social-responsibility-reporting-ca-final-fr-study-material\/\">Corporate Social Responsibility Reporting<\/a><\/li>\n<li><a title=\"CA Final FR Question Paper Nov 2020\" href=\"https:\/\/gstguntur.com\/ca-final-fr-paper-nov-2020\/\">CA Final FR Paper Nov 2020<\/a><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17323\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-Financial-Reporting-FR-Study-Material.png\" alt=\"CA Final Financial Reporting FR Study Material\" width=\"502\" height=\"604\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-Financial-Reporting-FR-Study-Material.png 502w, https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-Financial-Reporting-FR-Study-Material-249x300.png 249w\" sizes=\"(max-width: 502px) 100vw, 502px\" \/><\/p>\n<h3><a id=\"CA_Final_FR_Chapter_Wise_Weightage_New_Syllabus\"><\/a>CA Final FR Chapter Wise Weightage New Syllabus<\/h3>\n<p>The below tabulate shows the marking scheme of the CA Final FR New Syllabus. It contains the weightage of different concepts of Financial Reporting subject in different years. By observing the CA Financial Reporting Chapter wise Weightage, one can identify the important concepts and focus on them during the preparation.<\/p>\n<p><strong>CA Final Financial Reporting Chapter Wise Weightage<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17081\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-FR-Chapter-Wise-Weightage-New-Syllabus.png\" alt=\"CA Final FR Chapter Wise Weightage New Syllabus\" width=\"618\" height=\"705\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-FR-Chapter-Wise-Weightage-New-Syllabus.png 618w, https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-FR-Chapter-Wise-Weightage-New-Syllabus-263x300.png 263w\" sizes=\"(max-width: 618px) 100vw, 618px\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17080\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-Financial-Reporting-Chapter-Wise-Weightage-1.png\" alt=\"CA Final Financial Reporting Chapter Wise Weightage\" width=\"612\" height=\"599\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-Financial-Reporting-Chapter-Wise-Weightage-1.png 612w, https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-Financial-Reporting-Chapter-Wise-Weightage-1-300x294.png 300w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/><\/p>\n<h3><a id=\"CA_Final_Financial_Reporting_Practice_Manual\"><\/a>CA Final Financial Reporting Practice Manual<\/h3>\n<p>CA Final FR Financial Reporting Practice Manual is another important material that contains important questions and answers. Individuals can easily score the best marks in the exam by studying from the CA Final Financial Reporting Practice Manual.<\/p>\n<p><strong>Module 1<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67240bos54140init-mod1.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Initial Pages<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67241bos54140cp1.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Chapter 1: Conceptual Framework for Financial Reporting under Indian Accounting Standards<\/a><\/li>\n<li>Chapter 2: Ind AS on Presentation of General Purpose Financial Statements\n<ul>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67242bos54140cp2u1.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 1: Ind AS 1: Presentation of Financial Statements<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67243bos54140cp2u2.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 2: Ind AS 34: Interim Financial Reporting<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67244bos54140cp2u3.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 3: Ind AS 7: Statement of Cash Flows<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67245bos54140cp3.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Chapter 3: Ind AS 115: Revenue from Contracts with Customers<\/a><\/li>\n<li>Chapter 4: Ind AS on Measurement based on Accounting Policies\n<ul>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67246bos54140cp4u1.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 1: Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67247bos54140cp4u2.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 2: Ind AS 10: Events after the Reporting Period<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67248bos54140cp4u3.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 3: Ind AS 113: Fair Value Measurement<\/a><\/li>\n<\/ul>\n<\/li>\n<li>Chapter 5: Other Indian Accounting Standards\n<ul>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67249bos54140cp5u1.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 1: Ind AS 20: Accounting for Government Grants and Disclosure of Government Assistance<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67250bos54140cp5u2.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 2: Ind AS 102: Share Based Payment<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67251bos54140cp6.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Chapter 6: Ind AS 101: First-time Adoption of Ind AS<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67252bos54140annex.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Annexure: Division II of Schedule III to The Companies Act, 2013<\/a><\/li>\n<\/ul>\n<p><strong>Module 2<\/strong><\/p>\n<ul type=\"disc\">\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67206bos54111-initp-mod2.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Initial Pages<\/a><\/li>\n<li>Chapter 7: Ind AS on Assets of the Financial Statements\n<ul>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67207bos54111-cp7u1.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 1: Ind AS 2: Inventories<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67208bos54111-cp7u2.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 2: Ind AS 16: Property, Plant and Equipment<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67209bos54111-cp7u3.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 3: Ind AS 116: Leases<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67210bos54111-cp7u4.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 4: Ind AS 23: Borrowing Costs<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67211bos54111-cp7u5.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 5: Ind AS 36: Impairment of Assets<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67212bos54111-cp7u6.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 6: Ind AS 38: Intangible Assets<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67213bos54111-cp7u7.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 7: Ind AS 40: Investment Property<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67214bos54111-cp7u8.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 8: Ind AS 105: Non-Current Assets held for Sale and Discontinued Operations<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67215bos54111-cp8.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Chapter 8: Ind AS 41: Agriculture<\/a><\/li>\n<\/ul>\n<p><strong>Module 3<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67480bos54240-m3ip.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Initial Pages<\/a><\/li>\n<li>Chapter 9: Ind AS on Liabilities of the Financial Statements\n<ul>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67481bos54240-cp9u1.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 1: Ind AS 19: Employee Benefits<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67482bos54240-cp9u2.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 2: Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets<\/a><\/li>\n<\/ul>\n<\/li>\n<li>Chapter 10: Ind AS on Items impacting the Financial Statements\n<ul>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67483bos54240-cp10u1.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 1: Ind AS 12: Income Taxes<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67484bos54240-cp10u2.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 2: Ind AS 21: The Effects of changes in Foreign Exchange Rates<\/a><\/li>\n<\/ul>\n<\/li>\n<li>Chapter 11: Ind AS on Disclosures in the Financial Statements\n<ul>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67485bos54240-cp11u1.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 1: Ind AS 24: Related Party Disclosures<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67486bos54240-cp11u2.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 2: Ind AS 33: Earnings Per Share<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67487bos54240-cp11u3.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 3: Ind AS 108: Operating Segments<\/a><\/li>\n<\/ul>\n<\/li>\n<li>Chapter 12: Accounting and Reporting of Financial Instruments\n<ul>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67489bos54240-cp12u1.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 1: Financial Instruments: Scope and Definitions<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67490bos54240-cp12u2.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 2: Classification and Measurement of Financial Assets and Financial Liabilities<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67491bos54240-cp12u3.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 3: Financial Instruments: Equity and Financial Liabilities<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67492bos54240-cp12u4.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 4: Derivatives and Embedded Derivatives<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67493bos54240-cp12u5.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 5: Recognition and Derecognition of Financial Instruments<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67494bos54240-cp12u6.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 6: Hedge Accounting<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67495bos54240-cp12u7.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 7: Disclosure<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67488bos54240-cp12ci.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Comprehensive Illustrations<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Module 4<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67369bos54172-m4ip.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Initial Pages<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67370bos54172-cp13.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Chapter 13: Business Combination and Corporate Restructuring<\/a><\/li>\n<li>Chapter 14: Consolidated and Separate Financial Statements of Group Entities\n<ul>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67372bos54172-cp14u1.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 1: Introduction to Consolidated and Separate Financial Statements<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67373bos54172-cp14u2.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 2: Important Definitions<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67374bos54172-cp14u3.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 3: Ind AS 110: Consolidated Financial Statements<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67375bos54172-cp14u4.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 4: Consolidation Procedure for Subsidiaries<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67376bos54172-cp14u5.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 5: Ind AS 111: Joint Arrangements<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67377bos54172-cp14u6.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 6: Ind AS 28: Investments in Associates &amp; Joint Ventures<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67378bos54172-cp14u7.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 7: Ind AS 27: Separate Financial Statements<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67379bos54172-cp14u8.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Unit 8: Disclosures<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67371bos54172-cp14-tyk.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Test Your Knowledge<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67380bos54172-cp15.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Chapter 15: Analysis of Financial Statements<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67381bos54172-cp16.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Chapter 16: Integrated Reporting<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/67382bos54172-cp17.pdf\" target=\"_blank\" rel=\"nofollow noopener\">Chapter 17: Corporate Social Responsibility<\/a><\/li>\n<li><a href=\"https:\/\/www.icai.org\/post.html?post_id=16128\" rel=\"nofollow noopener\">Study Material<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/72423bos58333.pdf\" rel=\"nofollow noopener\">Amendments applicable for May, 2023 examination<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/73064bos58923.pdf\" rel=\"nofollow noopener\">Study Guidelines for May, 2023 Examination<\/a><\/li>\n<li><a href=\"https:\/\/www.icai.org\/post.html?post_id=14468\" rel=\"nofollow noopener\">Revision Test Papers<\/a><\/li>\n<li><a href=\"https:\/\/www.icai.org\/post.html?post_id=14907\" rel=\"nofollow noopener\">Suggested Answers<\/a><\/li>\n<li><a href=\"https:\/\/www.icai.org\/post.html?post_id=14622\" rel=\"nofollow noopener\">Mock Test Papers<\/a><\/li>\n<li><a href=\"https:\/\/www.icai.org\/post.html?post_id=14703\" rel=\"nofollow noopener\">Question Papers<\/a><\/li>\n<li><a href=\"https:\/\/resource.cdn.icai.org\/59892bos48771finalp1.pdf\" rel=\"nofollow noopener\">Referencer for Quick Revision<\/a><\/li>\n<\/ul>\n<h3><a id=\"CA_Final_FR_New_Syllabus\"><\/a>CA Final FR New Syllabus<\/h3>\n<p>CA Final Financial Reporting FR New Syllabus is here. The paper has both objective and subjective questions. The exam is held for 100 marks for 3 hours. The latest CA Final FR Syllabus for May 2023 has the modules and subtopics.<\/p>\n<p><strong>Financial Reporting CA Final New Syllabus<\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #0000ff;\">Paper 1: Financial Reporting<\/span><br \/>\n<span style=\"color: #0000ff;\">(One paper &#8211; Three hours &#8211; 100 Marks)<\/span><\/p>\n<p><span style=\"color: #0000ff;\">Objectives:<\/span><br \/>\n(a) To acquire the ability to integrate and solve problems in practical scenarios on Indian Accounting Standards for deciding the appropriate accounting treatment and formulating suitable accounting policies.<br \/>\n(b) To gain the prowess to recognize and apply disclosure requirements specified in Indian Accounting Standards while preparing and presenting financial statements.<br \/>\n(c) To develop the skill to prepare financial statements of group entities which include subsidiaries, associates, and joint arrangements based on Indian Accounting Standards.<br \/>\n(d) To develop an understanding of the various forms of reporting (other than financial statements) and accounting for special transactions, and apply such knowledge in problem-solving.<\/p>\n<p><span style=\"color: #0000ff;\">Contents:<\/span><br \/>\n1. Framework for Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards (Ind AS).<\/p>\n<p>2. Application of Indian Accounting Standards (Ind AS) with reference to General Purpose Financial Statements<br \/>\n(i) Ind AS on First-time adoption of Indian Accounting Standards (ii) Ind AS on Presentation of Items in the Financial Statements (iii) Ind AS on Measurement based on Accounting Policies (iv) Ind AS on Income Statement (v) Ind AS on Assets and Liabilities of the Financial Statements including Industry specific Ind AS (vi) Ind AS on Items impacting the Financial Statements (vii) Ind AS on Disclosures in the Financial Statements (viii) Other Ind AS.<\/p>\n<p>3. Indian Accounting Standards on Group Accounting<br \/>\n(i) Business Combinations and Accounting for Corporate Restructuring (including demerger) (as per Ind AS)<br \/>\n(ii) Consolidated and Separate Financial Statements (as per Ind AS)<\/p>\n<p>4. Accounting and Reporting of Financial Instruments (as per Ind AS)<br \/>\n5. Analysis of Financial Statements<br \/>\n6. Integrated Reporting<br \/>\n7. Corporate Social Responsibility Reporting<\/p>\n<p>Notes:<br \/>\n1. If either a new Indian Accounting Standard (Ind AS) or Announcements and Limited Revisions to Ind AS are issued or the earlier one is withdrawn or new Ind AS, Announcements and Limited Revisions to Ind AS are issued in place of existing Ind AS, Announcements and Limited Revisions to Ind AS, the syllabus will accordingly include\/exclude such new developments in the place of the existing ones with effect from the date to be notified by the Institute.<\/p>\n<p>2. The specific inclusions\/exclusions in any topic covered in the syllabus will be effected every year by way of Study Guidelines.<\/p>\n<h3><a id=\"Why_One_Should_Refer_CA_Final_FR_Study_Notes?\"><\/a>Why One Should Refer CA Final FR Study Notes?<\/h3>\n<p>Individuals will have plenty of benefits by checking the <a href=\"https:\/\/gstguntur.com\/ca-final-study-material\/\">CA Final Study Material<\/a>. They are listed here:<\/p>\n<ul>\n<li>Develop your level of understanding by practising from the CA Final FR Financial Reporting Study Notes PDF.<\/li>\n<li>All the concepts are as per the latest CA Final New Syllabus.<\/li>\n<li>ICAI CA Financial Reporting FR Study Material makes it easy for you to know important questions.<\/li>\n<\/ul>\n<h3><a id=\"FAQs_on_CA_Final_Financial_Reporting_Study_Material\"><\/a>FAQs on CA Final Financial Reporting Study Material<\/h3>\n<p><strong>1. <a id=\"Is_CA_study_material_sufficient?\"><\/a>Is CA study material sufficient?<\/strong><\/p>\n<p>Yes, CA study material is sufficient to score qualifying marks in the exam.<\/p>\n<p><strong>2. <a id=\"Is_it_OK_to_fail_the_CA_exam?\"><\/a>Is it OK to fail the CA exam?<\/strong><\/p>\n<p>No, it is not okay to fail in the CA exam. As, if you fail in one subject, then you are not considered a qualified student.<\/p>\n<p><strong>3. <a id=\"Where_can_I_get_the_direct_link_to_download_CA_Final_Study_Material_for_FR?\"><\/a>Where can I get the direct link to download CA Final Study Material for FR?<\/strong><\/p>\n<p>You can get the direct download link of ICAI Final FR Study Material link at the official website as well as at our site i.e <a href=\"https:\/\/gstguntur.com\/\">GSTGuntur.com<\/a>.<\/p>\n<h3>Final Outcome<\/h3>\n<p>We are thinking that the data provided here about CA Final FR Study Material and New Syllabus is enough for you to score the maximum marks in the exam. Go through the module wise important questions and prepare well. Stay in touch with our site to know more about CA Foundation, Intermediate, and Final Study Materials.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CA Final FR Study Material Download PDF: CA final exam appearing students might need CA Final Financial Reporting Study Notes during their preparation. The ICAI official portal has provided the final exam study material for all subjects in different PDFs. Check the latest ICAI CA Final Financial Reporting FR Study Material Question Bank Notes Pdf &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/gstguntur.com\/ca-final-fr-study-material\/\"> <span class=\"screen-reader-text\">CA Final Financial Reporting Study Material Notes Pdf &#8211; CA Final FR Study Material Question Bank New Syllabus<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":19622,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","footnotes":""},"categories":[169],"tags":[],"jetpack_featured_media_url":"https:\/\/gstguntur.com\/wp-content\/uploads\/2023\/03\/CA-Final-Financial-Reporting-Study-Material-Notes-Pdf-\u2013-CA-Final-FR-Study-Material-Question-Bank-New-Syllabus.png","_links":{"self":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts\/17017"}],"collection":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/comments?post=17017"}],"version-history":[{"count":35,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts\/17017\/revisions"}],"predecessor-version":[{"id":22748,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts\/17017\/revisions\/22748"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/media\/19622"}],"wp:attachment":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/media?parent=17017"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/categories?post=17017"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/tags?post=17017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}