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cma syllabus 2020

The CMA® (Certified Management Accountant) designation was developed in 1972 to provide an objective measure of an individual’s knowledge and competence in the field of management accounting. You must dedicate your studies to getting very familiar with each part, so let’s start by introducing you to CMA exam Part 1. The candidates pursuing CMA can refer this article for complete information regarding the syllabus of CMA foundation 2020. 8. Before understanding CMA syllabus and its components, it is important to know about the latest notifications for this exam. CMA Inter Syllabus and Subjects. ICWAI / ICMAI has provided CMA Foundation Study Material for 2020. As per the syllabus of CMA final 2020, the topics covered in the syllabus of GAAP And Accounting Standards are as given below: Section – B: Accounting of Business Combinations & Restructuring (20 Marks). Format of Cost Audit Report – XBRL – Salient Features, 7. Economic efficiency of the firm – Performance analysis. The ICMAI institute has issued the syllabus of CMA final exam 2020 on the official website. The candidates must refer the syllabus of CMA final 2020, issued by the institute to cover all the topics to be asked in the CMA final exam 2020. ICWAI will release the admit cards CMA June and December 2020 examinations of Foundation, Intermediate and Final courses on the official website only. Admissions are now Open for 2020 intake. CMA Foundation Syllabus 2020: The Institute of Cost Accountants of India (ICMAI) has issued the syllabus of CMA foundation exam 2020. As per the syllabus of CMA foundation 2020, the topics covered in the syllabus of fundamentals of Business Mathematics are as given below: Section B: Fundamentals of Business Statistics. ICWA CMA Syllabus 2020. Each paper is divided into parts of related subjects, the marks weightage and division is also given below in this article. Double Taxation and Avoidance Agreements (DTAA) [Sec. As per the syllabus of CMA final 2020, the topics covered in the syllabus of Companies Act 2013 are as given below: Section – B: Other Corporate Laws (25 Marks). The changes will affect both parts of the exam, which will remain a two-part exam, each part a four-hour test with 100 … The two subjects (Strategic Cost Management and Strategic Business Analysis) offered in the CMA program is also available as a 7 one day seminar option. Financial Derivatives – Instruments for Risk Management, 11. Audit Planning, Audit Programme, Audit working papers, 15. Use the comment section below for any queries and comments. Performance Evaluation & Improvement Tools, 3. As per the syllabus of CMA foundation 2020, the topics covered in the syllabus of Fundamentals of Financial accounting are as given below: Section – B: Fundamentals of Cost Accounting. The board also released the new papers for June 2020 exams. Professional Ethics, Misconduct, Offences and Penalties, 6. As per the syllabus of CMA foundation 2020, the topics covered in the syllabus of fundamentals of Business Statistics are as given below: (2) Measures of Central Tendency and Dispersion. CMA Final Syllabus 2020: The Institute of Cost Accountants of India made some changes in CMA Final Syllabus Dec 2020 in ICWAI Syllabus 2016.. Today we are providing ICWAI Final syllabus for Dec 2019. The section- wise marks weightage of CMA foundation papers as per the syllabus of 2020 are as given below: We hope that this information on CMA Foundation Syllabus has helped you. The CAT (Common Admission Test) is a computer based test held in India every year by one of the IIM’s based on a policy of rotation. The topics covered under the syllabus of Fundamentals of Accounting (FOA) as per the CMA foundation syllabus 2020 are as given below: Section A: Fundamentals of Financial accounting. As per the syllabus of CMA final 2020, the topics covered in the syllabus of Advanced Indirect Tax and Practice are as given below: Section – B: Tax Practice and Procedures (20 Marks). Embibe is India’s leading AI Based tech-company with a keen focus on improving learning outcomes, using personalised data analytics, for students across all level of ability and access. Big news in the CMA world — the CMA exam is changing as of January 1, 2020. Main reason CMA exam is changing in 2020 is “Relevance”. All the chapters of the CMA final exam syllabus 2020 are provided in this article. As per the syllabus of CMA final 2020, the topics covered in the syllabus of Advanced Direct Tax Laws are as given below: Section – B: International Taxation (30 Marks). The Institute of Cost Accountants of India ICAI has come into force on 28th May 1959. The CMA foundation is the first level of the CMA course conducted by ICMAI. As per the syllabus of CMA final 2020, the topics covered in the syllabus of Corporate Governance are as given below: Paper – 14: Strategic Financial Management (SFM). ICWAI Exam Syllabus 2020: Download Latest Syllabus PDF. The topics covered under the syllabus of Cost and Management Audit (CMAD) as per the CMA final syllabus 2020 are as given below: As per the syllabus of CMA final 2020, the topics covered in the syllabus of Cost Audit are as given below: As per the syllabus of CMA final 2020, the topics covered in the syllabus of Management Audit are as given below: Section – C: Internal Audit, Operational Audit and other related issues (25 Marks). As per the syllabus of CMA final 2020, the topics covered in the syllabus of Government Accounting in India are as given below: Paper – 18: Indirect Tax Laws and Practice. Although there is no negative marking in the CMA 2020 Exam, it is important to pass the exam in … As per the syllabus of CMA final 2020, the topics covered in the syllabus of Strategic Performance Management are as given below: Section – B: Business Valuation (50 Marks). Written byGautam_K | 24-04-2020 | Leave a Comment. The Institute of Cost and Works Accountants 2020 ( ICWAI Exam ) Updated on Sep 25, 2020 by Anjum Khan As per the syllabus of CMA final 2020, the topics covered in the syllabus of Security Analysis and Portfolio Management are as given below: Section – D: Financial Risk Management (30 Marks). What's changed? The topics covered under the syllabus of Strategic Cost Management – Decision Making (SCMD) as per the CMA final syllabus 2020 are as given below: As per the syllabus of CMA final 2020, the topics covered in the syllabus of Cost Management are as given below: Section – B: Strategic Cost Management Tools and Techniques (50 Marks). Activity Based Cost Management – JIT and ERP, 5. 90A and 91], (a) Generally Accepted Accounting Principles in India, 2. ICMA & IMA want to ensure the relevance of the CMA. The candidates preparing for the exam of CMA foundation must refer the syllabus issued by the institute. Chartered Institute of Professional Accountants and Business Leaders. The candidates who have applied for the CMA Inter June 2020 session can now get the new syllabus for the upcoming CMA Intermediate exams. The structure of the first syllabus was originally developed with the technical assistance of CMA Canada, now CPA Canada. Accounting of Business Combinations & Restructuring (as per Ind AS), (a) Relevant Terms, Types of merger, methods of accounting, treatment of Goodwill arising on merger,Purchase consideration and settlement, 5. The papers are further divided into sub parts as per the syllabus of CMA final exam 2020. The topics covered under the syllabus of Direct Tax Laws and International Taxation (DTI) as per the CMA final syllabus 2020 are as given below: Section – A: Advanced Direct Tax Laws (50 Marks). Candidates can download ICWAI 2020 admit card for their exam level from the official website by providing their registration number. The “Seven Principles of Public Life” – Selflessness, Integrity, Objectivity, Accountability, Openness, Honesty and Leadership. If you have any queries then you can ask us and we will answer you. The average CMA pass rate for part 2 is just 50%, which means half of the candidates who sit for this exam will have to retake it. The ICMAI (Institute of Cost Accountants of India) has released the latest syllabus for June 2020 exams. Cost of Quality and Total Quality Management, 6. Arithmetic Progression and Geometric Progression, Permutation and Combinations (basic concepts), Graphical representation of Frequency Distribution – Histogram, Frequency Polygon Curve, Ogive, Pie-chart, Karl Pearson and Bowley’s Coefficient of Skewness, Karl Pearson’s Coefficient of Correlation, Regression lines, Regression equations, Regression coefficients, Independent and dependent events, Mutually exclusive events, Total and Compound Probability; Baye’s theorem; Mathematical Expectation. Given below are the important dates of the CMA course exam: View the changes on a subject by subject basis, comparing and understanding movement of syllabus topic areas from 2015 to 2019 syllabi. So, there are some subjects which are based on the syllabus of senior secondary level examinations. The syllabus of CMA final 2020 is divided into eight papers. CMA Final is the Final step towards CMA qualification out of 3 steps. Now here we are providing the detailed syllabus for CMA Final June 2020 exams. The new Section, which is Technology and Analytics comes with 15% of the total weightage. In designing the updated syllabus, we set out to enhance the relevance to employers, ensure the rigour of the related examinations and align the learning experience to the real world. The ICMAI has released the revised syllabus for the CMA Final June 2020 exams. Share Based payments transactions (Ind AS), 7. The current structure of the syllabus has been developed by a panel of consultants attached to the University of Sri Jayewardenepura, led by Prof. Mangala Fonseka. Use the comment section below for any queries and comments. Conceptual Framework of Performance Management, 2. About CMA Final. That’s right, the ICMA has been working hard to update and improve the CMA exam and will be rolling out the changes at the end of 2019. CMA Inter June 2020 Subject CMA Final Syllabus for June 2020 exams available here. CMA USA syllabus covers the topics as explained in table below: Part 1: Financial Reporting, Planning, Performance and Analytics. US CMA Exam Syllabus 2020 comprises of two parts Part 1 & Part 2. Earlier we’ve given download links of CMA Foundation Study material June 2019 and Dec 2019 also. Stay tuned to embibe.com for latest news and updates on CMA Foundation Syllabus 2020. The percentage shown along with the topic are marks weightage assigned by IMA. Written byGautam_K | 17-03-2020 | Leave a Comment. The Certified Management Accountant (CMA) exam has 2 parts, each focusing on a different set of topics. CMA Final Syllabus 2020 – Check Topic-Wise Syllabus & Pattern, Gulbarga University Result 2020: Check GU Semester Results @gug.ac.in, IGU Result 2020 (Out): Check Indra Gandhi University Results Here, DAVV Result 2020: Devi Ahilya University B.A, B.Sc, B.Com, BBA Result, NTSE Question Papers Free PDF Download: NTSE Stage 1 & 2 Previous Year Papers, UOK Result 2020 - University Of Kota UG, PG Main & Revaluation Results, Gramin Dak Sevak Application Form 2020: Apply Online For 5222 GDS Vacancies, MJPRU Result 2020 @ mjpru.ac.in - Check MJP Rohilkhand University Result, 10th Pass Govt Jobs 2020: List Of Latest 10th Pass Sarkari Naukri, Indian Government Jobs, Current Affairs in Hindi November 2020: सामान्य ज्ञान सभी प्रतियोगी परीक्षाओं के लिए, CA Foundation Admit Card Nov 2020 (Out): Check How To Download ICAI Foundation Admit Card. The last dates for registration fall at least 4 months before the date of the examination. As per the syllabus of CMA final 2020, the topics covered in the syllabus of Other Corporate Laws are as given below: Section – C: Corporate Governance (15 Marks). Paper 19: Cost and Management Audit (CMAD). Results of ICMA’s most recent job analysis study showed content areas that needed to be adjusted to ensure the CMA exam continues to test expertise in the areas most demanded by employers and management accounting professionals. CMA Final Syllabus 2020: The Institute of Cost Accountants of India (ICMAI) has issued the syllabus of CMA final 2020. ICMAI 2020 Exam: Application Form, Admit Card, Syllabus, Eligibility Criteria, CMA Exam Dates - Foundation, Inter, Final | Enrol Now for 2020-21 Investment Decisions, Project Planning and Control, 2. Use this syllabus to … Download the required CMA Final Syllabus of your desired subjects from the below provided links. As the exam question paper will be prepared as per the syllabus issued by ICMAI for CMA foundation level exam 2020. 1. The topics covered under the syllabus of CMA final exam 2020 are as given below: Paper – 13: Corporate Laws and Compliance. ICWAI admit cards 2020 will be available in online mode only. What will be the sectional weightage of subjects as per the CMA Foundation Syllabus 2020? Rest of the content have remained unchanged. As per the syllabus of CMA final 2020, the topics covered in the syllabus of Investment Decisions are as given below: Section – B: Financial Markets and Institutions (20 Marks). Application of Operation Research and Statistical Tools in Strategic Decision Making, 1. Register Today. Energy Audit, Efficiency Audit, Propriety Audit and System Audit, 10. As per the syllabus of CMA foundation 2020, the topics covered in the syllabus of fundamentals of Commercial Laws are as given below: As per the syllabus of CMA foundation 2020, the topics covered in the syllabus of fundamentals of ethics are as given below: Paper 4: Fundamentals of Business Mathematics and Statistics (FBMS). Goods and Services Tax Act & Rules (50 marks), 1. The topics covered under the syllabus of Corporate Laws and Compliance as per the CMA final syllabus 2020 are as given below: Section – A: Companies Act 2013 (60 Marks). Financial Risk Management in International Operations, 4. As per the syllabus of CMA final 2020, the topics covered in the syllabus of Strategic Cost Management – Application of Statistical Techniques in Business Decisions are as given below: Paper – 16: Direct Tax Laws and International Taxation (DTI). As per the syllabus of CMA final 2020, the topics covered in the syllabus of International Taxation are as given below: Section C: Case Study Analysis (20 Marks), Paper – 17: Corporate Financial Reporting (CFR). Social, Environmental and Economic Responsibilities of Business. Students can get detailed information about the CMA Inter syllabus 2020 by just following the below-given data. Reporting Through XBRL (Extended Business Reporting Language), 1. The CMA Exam is Changing in 2020. The candidates preparing for the exam of CMA foundation must refer the syllabus issued by the institute. Estimated study time is also provided under each topic. This subject wise details will help you in the preparation of your exams and with the help of it you can score high ranks with good marks. Assessment of income and Computation of tax liability of Various Entities, 2. USA CMA course syllabus pdf can be downloaded. The topics covered under the syllabus of Fundamentals of Laws and Ethics (FLE) as per the CMA foundation syllabus 2020 are as given below: Section A: Fundamentals of Commercial Laws. As per the syllabus of CMA final 2020, the topics covered in the syllabus of Consolidated Financial Statements are as given below: Section – D: Developments in Financial Reporting and Other Item of Reporting (25 Marks). Stay tuned to embibe.com for latest news and updates on CMA Final Syllabus 2020. CMA: Important Dates 2020. Provisions of Internal Audit under Companies Act, 2013, 14. Tax Management, Return and Assessment Procedure, 8. As per the syllabus of CMA final 2020, the topics covered in the syllabus of Strategic Cost Management Tools and Techniques are as given below: Section – C: Strategic Cost Management – Application of Statistical Techniques in Business Decisions (30 Marks). We are providing the complete syllabus for both group 1 … As per the syllabus of CMA final 2020, the topics covered in the syllabus of Business Valuation are as given below: We hope that this information on CMA Final Syllabus has helped you. The papers are further divided into sub parts as per the syllabus of CMA final exam 2020. The CMA 2020 Syllabus includes financial concepts like budgeting, cost management, risk management etc. Head Quarters of the ICAI is located at Kolkata India. In this study management accountants throughout the world. The topics covered under the syllabus of Indirect Tax Laws and Practice as per the CMA final syllabus 2020 are as given below: Section – A: Advanced Indirect Tax and Practice (80 Marks). ... 2020. The candidates preparing for the CMA final exam 2020 must refer the syllabus to score good marks in the exam. Evaluation of Risky Proposals for Investment decisions, 8. The candidates preparing for the CMA final exam 2020 must refer the syllabus to score good marks in the exam. 9. Here is a detailed rundown on the syllabus for all three levels of the CMA exam to help you get familiarised with what’s in store for you during your CMA exam prep: CMA Foundation Syllabus The topics covered under the syllabus of Strategic Financial Management (SFM) as per the CMA final syllabus 2020 are as given below: Section – A: Investment Decisions (25 Marks). Evaluation of Corporate Image – Corporate Development Audit, 13. As per the syllabus of CMA final 2020, the syllabus of Tax Practice and Procedures covers all the Case Study Analysis under the provided laws. CMA Final Syllabus. Receivables Audit, Audit of Services and Local Bodies, 1. The topics covered under the syllabus of Corporate Financial Reporting (CFR) as per the CMA final syllabus 2020 are as given below: Section – A: GAAP And Accounting Standards (20 Marks). The main aim of the course is to make sure that the students get a chance to make a bright career out of this course. E-commerce Transaction and liability in special cases, 9. As per the syllabus of CMA final 2020, the topics covered in the syllabus of Financial Markets and Institutions are as given below: Section – C: Security Analysis and Portfolio Management (25 Marks). Syllabus Details About The CMA Course (Foundation, Intermediate, and Final) There is certainly no doubt that CMA is one of the most popular and important courses that the students apply. CMA Intermediate Syllabus for Group-1 June 2020 Exams Paper-5: Financial Accounting (FAC) Section A : Accounting – Basics [ 25 Marks] Fundamentals of Accounting: Accounting – Meaning, Scope and Significance of Accounting – Accounting Principles,Concepts and Conventions – Capital and Revenue Transactions – Depreciation – Rectification of Errors. Companies (Cost Records & Audit) Rules, 2014, 3. The topics covered under the syllabus of Strategic Performance Management and Business Valuation (SPBV) as per the ICMAI final syllabus 2020 are as given below: Section – A: Strategic Performance Management (50 Marks). Curious about how that affects you if you’re currently studying to … US CMA Part 1 - Old vs New Syllabus 2020 In the above table, we came to see that there is a change of 5 to 10% in Planning Budgeting and Forecasting and Cost Management with the addition of new content areas. 1. 90. Security Analysis & Portfolio Management including Equity Research, 10. If you have any queries then you can ask us and we will answer you. The syllabus of CMA final 2020 is divided into eight papers. Valuation, Accounting and Reporting of Financial Instruments and others, 6. Income Computation and Disclosure Standards (ICDS), 11. Similar to Part 1 of the Certified Management Accounting exam, CMA Part 2 has a less than ideal pass rate. Download CMA Foundation latest Study Materials / Books / Notes in pdf to read them […] Embibe is India’s leading AI Based tech-company with a keen focus on improving learning outcomes, using personalised data analytics, for students across all level of ability and access. All the chapters of the CMA final exam syllabus 2020 are provided in this article. CMA Inter Syllabus for June 2020 exams is available. The syllabus of CMA final 2020 includes all the chapter – wise topics and their detail. As per the syllabus of CMA foundation 2020, the topics covered in the syllabus of Fundamentals of Cost Accounting are as given below: Paper 3: Fundamentals of Laws and Ethics (FLE). CMA Foundation Syllabus 2020: The Institute of Cost Accountants of India (ICMAI) has issued the syllabus of CMA foundation exam 2020. Recently The Institute of Cost Accountants of India released a notification about ICWAI Final syllabus 2016. To get the complete details about the topics of CMA final exam syllabus 2020 read the complete article given below. As per the syllabus of CMA final 2020, the topics covered in the syllabus of Internal Audit, Operational Audit and other related issues are as given below: Section – D: Case Study on Performance Analysis (25 Marks), Paper 20: Strategic Performance Management and Business Valuation (SPBV). The subject- wise topics of CMA foundation syllabus 2020 are as given below: Paper 1: Fundamentals of Economics and Management (FEM). Now that you’ve mastered CMA Part 1 thanks to our syllabus breakdown, it’s time to deep dive into all the intricacies of CMA Part 2.. ICMA recently undertook a comprehensive job analysis study to ensure that topics on the CMA (Certified Management Accountant) exam continue to be current, relevant and valid. Nature, Scope, utility and Advantages of Cost Audit, 2. Cost Governance... Whither Cost Synergy... Career Crafting Skills ; CMA Profile ; Prospectus (August, 2020) 100 Hours Computer Training Book ; The Management Accountant Journal The Companies Act, 2013 – rules, regulations prescribed there under with special reference to: 9. There are total four papers as per the prescribed syllabus of CMA foundation 2020 as, Fundamentals of Economics and Management, Fundamentals of Accounting, Fundamentals of Commercial Laws & Ethics, and Fundamentals of Business Mathematics and Statistics. The topics covered under the syllabus of Fundamentals of Economics and Management as per the CMA foundation syllabus 2020 are as given below: As per the syllabus of CMA foundation 2020, the topics covered in the syllabus of Fundamentals of Economics are as given below: As per the syllabus of CMA foundation 2020, the topics covered in the syllabus of Fundamentals of Management are as given below: Paper 2: Fundamentals of Accounting (FOA). CMA Final syllabus for Dec 2020 has been provided by the officials at ICMAI. The syllabus for two levels is different. Some changes are in store for the CMA ® (Certified Management Accountant) exam beginning in January 2020, changes that help ensure that the exam remains relevant to the changing skill set required of accounting and finance professionals working inside organizations. Management Accountant Journal. The candidates are advised to prepare for the exam as per the sectional weightage given in the syllabus of CMA final exam 2020. As per the syllabus of CMA final 2020, the topics covered in the syllabus of Developments in Financial Reporting and Other Item of Reporting are as given below: Section – E: Government Accounting in India (15 Marks). Before going to the CAT syllabus 2020, it is important to note some important details about the CAT exam. Management Accountant is the bi-monthly official flagship Journal of ICMA Pakistan which updates on current trends in the field of accounting and finance as well as professional and macro-economic issues. The topics covered under the syllabus of Fundamentals of Business Mathematics and Statistics (FBMS) as per the CMA foundation syllabus 2020 are as given below: Section A: Fundamentals of Business Mathematics. CMAT 2020 exam syllabus is based on recent trends in CMAT exams and putting it the right way, the CMAT syllabus is the outcome of the topics which have earlier appeared in CMAT exam although the type of questions, their composition, format and number may change in each subsequent CMAT exam. Another key element to prepare for the CMA exam with success is a thorough understanding of the syllabus. Effective January 1, 2020: Changes to … This syllabus will give you a detailed view of what all you have to prepare in order to get the highest marks with a high amount of effort to qualify your exam. Download CMA Foundation Study Material June 2020 & December 2020 in pdf format. As per the syllabus of CMA final 2020, the topics covered in the syllabus of Financial Risk Management are as given below: Paper – 15: Strategic Cost Management – Decision Making (SCMD). ICMAI CMA Inter Detailed Syllabus June 2020 Get the detailed syllabus below of CMA Inter June 2020 attempt. Management Audit – Meaning, Nature, Scope etc. CMA Foundation Syllabus 2020 – Subject Wise Exam Pattern, Gulbarga University Result 2020: Check GU Semester Results @gug.ac.in, IGU Result 2020 (Out): Check Indra Gandhi University Results Here, DAVV Result 2020: Devi Ahilya University B.A, B.Sc, B.Com, BBA Result, NTSE Question Papers Free PDF Download: NTSE Stage 1 & 2 Previous Year Papers, UOK Result 2020 - University Of Kota UG, PG Main & Revaluation Results, Gramin Dak Sevak Application Form 2020: Apply Online For 5222 GDS Vacancies, MJPRU Result 2020 @ mjpru.ac.in - Check MJP Rohilkhand University Result, 10th Pass Govt Jobs 2020: List Of Latest 10th Pass Sarkari Naukri, Indian Government Jobs, Current Affairs in Hindi November 2020: सामान्य ज्ञान सभी प्रतियोगी परीक्षाओं के लिए, CA Foundation Admit Card Nov 2020 (Out): Check How To Download ICAI Foundation Admit Card, Fundamentals of Business Mathematics & Statistic, Paper: 1 Fundamentals of Economics and Management, Fundamentals of Economics (50 marks) Fundamentals of Management (50 marks), Fundamentals of Accounting (80 marks)Fundamentals of Cost & Management Accounting (20 marks), Fundamentals of Commercial Laws (70 Marks)Fundamentals of Ethics (30 Marks), Paper: 4 Fundamentals of Business Mathematics & Statistic, Fundamentals of Business Mathematics (40 Marks)Fundamentals of Business Statistics (60 Marks), Factors of Production and its Classification, Structure and Functions of Indian Money Market, Authority, Responsibility and Accountability, Accounting Principles, Concepts and Conventions, Capital and Revenue transactions – capital and revenue expenditures, capital and revenue receipts, Double entry system, Books of prime entry, Subsidiary Books, Cash Book, Journal, Ledger, Trial Balance Depreciation – Methods (Straight Line and Diminishing Balance methods), Opening entries, Transfer entries, Adjustment entries, Closing entries, Bills of Exchange (excluding accommodation bill, insolvency), Consignment (cost price, invoice price, commission & valuation of stock), Profit making concern (for sole proprietorship concern only), Meaning, Definition, Significance of Cost Accounting, its relationship with Financial, Essential elements of a contract, offer and acceptance, Consideration, legality of object and consideration, Breach of Contract and Remedies for Breach of Contract, Negotiable Instruments –Characteristics of Negotiable Instruments, Definition of Promissory Note, bill of exchange and Cheque, Differences between Promissory Note, bill of exchange and Cheque, Crossing – Meaning, Definition and Types of Crossing. Together, Part 1 and Part 2 serve as an objective measure of your knowledge and competence in the field of management accounting. Management Reporting issues under Cost Audit. As per the syllabus of CMA final 2020, the topics covered in the syllabus of Accounting of Business Combinations & Restructuring are as given below: Section – C: Consolidated Financial Statements (20 Marks).

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