| Module 1 |
| Chapters | Units |
| Chapter 1: Introduction to Accounting Standards | - |
Chapter 2: Framework for Preparation and Presentation of Financial Statements | - |
| Chapter 3: Applicability of Accounting Standards | - |
Chapter 4: Presentation & Disclosures Based Accounting Standards | Unit 1: Accounting Standard 1 Disclosure of Accounting Policies Unit 2: Accounting Standard 3 Cash Flow Statement Unit 3: Accounting Standard 17 Segment Reporting Unit 4: Accounting Standard 18 Related Party Disclosures Unit 5: Accounting Standard 20 Earnings Per Share Unit 6: Accounting Standard 24 Discontinuing Operations Unit 7: Accounting Standard 25 Interim Financial Reporting |
| Module 2 |
| Chapter 5: Assets Based Accounting Standards | Unit 1: Accounting Standard 2 Valuation of Inventory Unit 2: Accounting Standard 10 Property, Plant and Equipment Unit 3: Accounting Standard 13 Accounting for Investments Unit 4: Accounting Standard 16 Borrowing Costs Unit 5: Accounting Standard 19 Leases Unit 6: Accounting Standard 26 Intangible Assets Unit 7: Accounting Standard 28 Impairment of Assets |
| Chapter 6: Liabilities Based Accounting Standards | Unit 1: Accounting Standard 15 Employee Benefits Unit 2: AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets |
| Chapter 7: Accounting Standards Based on Items Impacting Financial Statement | Unit 1: Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date Unit 2: Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies Unit 3: Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates Unit 4: Accounting Standard 22 Accounting for Taxes on Income |
| Chapter 8: Revenue Based Accounting Standards | Unit 1: Accounting Standard 7 Construction Contracts Unit 2: Accounting Standard 9 Revenue Recognition |
| Chapter 9: Other Accounting Standards | Unit 1: Accounting Standard 12 Accounting for Government Grants Unit 2: Accounting Standard 14 Accounting for Amalgamations |
| Chapter 10: Accounting Standards for Consolidated Financial Statement | Unit 1: Accounting Standard 21 Consolidated Financial Statements Unit 2: Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statements Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures |
| Module 3 |
| Chapter 11: Financial Statements of Companies | Unit 1: Preparation of Financial Statements Unit 2: Cash Flow Statement |
| Chapter 12: Buyback of Securities | - |
Chapter 13: Amalgamation of Companies | - |
| Chapter 14: Accounting for Reconstruction of Companies | - |
| Chapter 15: Accounting for Branches including Foreign Branches | - |