CA CAP III Advanced Financial Reporting Module-III

The Module-III of Advanced Financial Reporting includes:

Chapter 1: Group Accounting Consolidation

Basic approach to group accounting

Preparation of consolidated statement of financial position

Cosilidated statement of profit/loss and other comprehensive income

Accounting for associates

Accounitng for joint arrangement

Complex group structure

Change in group structure

NAS 21: Foreign exchange

Chapter 2: Business Combination

Chapter 3: Financial Instrument

Scope/definition and presentation

Recognition and Measurement

Impairment of financial instrument

Derecognition of financial instrument

Derivative and Hedging


Chapter 4: NFRS 15: Revenue from contract with customes

Chapter 5: NFRS 1: First time adoption of NFRS

Course Details


It is the Module II of AFR. It includes: Group Accounting Consolidation, Business Combination, Financial Instrument, NFRS 15: Revenue from contract with customs and NFRS 1: First time adoption of NFRS. (Detailed Syllabus)

Faculty: Anurag Wagle, Chartered Accountant

Price: Rs 12000

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