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Module 5 · Paper 1 Financial Reporting | CA CMA CS Hub

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MODULE 5

Module 5

Module 5

Paper 1 Financial Reporting · CA · Final · Entry 16 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 5 of 22 syllabus entries

Full Paper 1 syllabus

What's in Module 5

Chapter 12: Ind AS 103 “Business Combinations”Ind AS 103 “Business Combinations”
Chapter 13: Consolidated and Separate Financial Statements of Group EntitiesConsolidated and Separate Financial Statements of Group Entities
Chapter 14: Ind AS 101 “First-time Adoption of Ind AS”Ind AS 101 “First-time Adoption of Ind AS”
Chapter 15: Analysis of Financial StatementsAnalysis of Financial Statements
Chapter 16: Professional and Ethical Duty of a Chartered Accountant

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PreviousChapter 11: Accounting and Reporting of Financial Instruments NextChapter 12: Ind AS 103 “Business Combinations”

All 22 entries in Paper 1

MODULE 14 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 →

CA CMA CS Hub does not republish institute material. Every entry links to what the institute itself publishes. All Final subjects.

Professional and Ethical Duty of a Chartered Accountant

Chapter 17: Accounting and TechnologyAccounting and Technology

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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 5You are here6 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