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Module 1 · Paper 1 Financial Reporting | CA CMA CS Hub

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MODULE 1

Module 1

Module 1

Paper 1 Financial Reporting · CA · Final · Entry 1 of 22

Syllabus edition being verified

The chapter structure below is taken from the official Paper 1 syllabus page. We are confirming which edition of the syllabus it belongs to, so the list of study materials for this paper will be completed once that is settled. The chapter list itself is unaffected.

Module 1 of 22 syllabus entries

Full Paper 1 syllabus

What's in Module 1

Chapter 1: Introduction to Indian Accounting StandardsIntroduction to Indian Accounting Standards
Chapter 2: Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)
Chapter 3: Ind AS on Presentation of General Purpose Financial StatementsInd AS on Presentation of General Purpose Financial Statements
Chapter 4: Ind AS on Measurement based on Accounting PoliciesInd AS on Measurement based on Accounting Policies

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NextChapter 1: Introduction to Indian Accounting Standards

All 22 entries in Paper 1

MODULE 1You are here4 chapters

This entry is transcribed from “Final Course - Paper -1 - Financial Reporting - (Applicable for May 2026 Examination & Onwards)” (May 2026 Examination & Onwards). View the source →

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Ind AS on Measurement based on Accounting Policies

Module 2MODULE 21 chapter

Ind AS on Assets of the Financial Statements

Module 3MODULE 33 chapters

Ind AS on Liabilities of the Financial Statements
Ind AS on Items impacting the Financial Statements
Ind AS on Disclosures in the Financial Statements

Module 4MODULE 43 chapters

Ind AS 115 “Revenue from Contracts with Customers”
Other Indian Accounting Standards
Accounting and Reporting of Financial Instruments

Module 5MODULE 56 chapters

Ind AS 103 “Business Combinations”
Consolidated and Separate Financial Statements of Group Entities
Ind AS 101 “First-time Adoption of Ind AS”
Analysis of Financial Statements
Professional and Ethical Duty of a Chartered Accountant
Accounting and Technology