The section-wise weightage for the CA Final exam for May 2024 and subsequent exams has been issued, focusing on Financial Reporting and Advanced Financial Management. The syllabus covers various aspects such as Financial Reporting under Indian Accounting Standards (Ind AS), Group Accounting, First-time adoption of Indian Accounting Standards, Ethics, and Technology in Accounting.
The Financial Reporting section of the exam emphasizes the ability to integrate and solve problems related to Indian Accounting Standards (Ind AS) in practical scenarios. It covers topics such as the conceptual framework for financial reporting, application of Ind AS in financial statements, measurement based on accounting policies, fair value, group accounting, and disclosures in financial statements.
The Advanced Financial Management section aims to apply financial management theories and techniques in strategic decision-making. Topics include risk management, financial policy, corporate strategy, advanced capital budgeting decisions, security analysis, and security valuation. The weightage for this section varies, with a focus on identifying and managing financial risks, strategic decision-making framework, capital budgeting decisions, security analysis, and valuation of different types of securities.