intermediate

CA Intermediate

Comprehensive AI-generated study curriculum with 1 detailed note module.

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Course Syllabus

  1. Group I: Accounting & Corporate and Other Laws
  2. Group I: Cost and Management Accounting & Taxation
  3. Group II: Advanced Accounting & Auditing and Assurance
  4. Group II: Enterprise Information Systems & Financial Management
  5. Group II: Strategic Management & Integrated Revision

Study Notes

Group I: Accounting & Corporate and Other Laws

IND AS refers to Indian Accounting Standards, which are largely converged with International Financial Reporting Standards (IFRS). The Ministry of Corporate Affairs (MCA) notifies these standards under Section 133 of the Companies Act, 2013. The goal is to align Indian accounting practices with global best practices, making financial statements more comparable internationally.

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