ICAI’s Board of Studies publishes the official CA Intermediate Advanced Accounting Study Material as free PDFs, split across three modules and fifteen chapters covering accounting standards, company accounts, and branch accounting. This page has the section-wise marks weightage plus direct download links to every chapter and unit, for both ICAI editions currently live.
CA Intermediate Advanced Accounting: Syllabus and Marks Weightage
This weightage applies to both editions of the Study Material linked below, since the topic list is identical in each.
| Contents | Section | Weightage |
|---|---|---|
| Process of formulation of Accounting Standards, Framework for Preparation and Presentation of Financial Statements, Applicability and Application of Accounting Standards (AS 1 to AS 29) | I | 55%-65% |
| Company Accounts: Schedule III to the Companies Act 2013, preparation of financial statements, buyback of securities, accounting for reconstruction of companies | II | 30%-35% |
| Accounting for Branches including foreign branches | III | 5%-10% |
Objective, per ICAI: to acquire the ability to apply specific accounting standards and legislations to different transactions and events and in preparation and presentation of financial statements of various business entities.
Download ICAI Study Material for Advanced Accounting
ICAI currently has two editions of this Study Material live on its portal at the same time. Both cover the same three modules and fifteen chapters, so pick whichever edition matches the physical or PDF copy you already have, rather than mixing chapters from both.
Edition 1: Applicable for May 2026 Exam Onwards
This edition applies to the May 2026, September 2026, and January 2027 attempts.
Module 1
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 and Disclosures Based Accounting Standards — Unit 1: AS 1 Disclosure of Accounting Policies, Unit 2: AS 3 Cash Flow Statement, Unit 3: AS 17 Segment Reporting, Unit 4: AS 18 Related Party Disclosures, Unit 5: AS 20 Earnings Per Share, Unit 6: AS 24 Discontinuing Operations, Unit 7: AS 25 Interim Financial Reporting
Module 2
Chapter 5: Assets Based Accounting Standards — Unit 1: AS 2 Valuation of Inventories, Unit 2: AS 10 Property, Plant and Equipment, Unit 3: AS 13 Accounting for Investments, Unit 4: AS 16 Borrowing Costs, Unit 5: AS 19 Leases, Unit 6: AS 26 Intangible Assets, Unit 7: AS 28 Impairment of Assets
Chapter 6: Liabilities Based Accounting Standards — Unit 1: AS 15 Employee Benefits, Unit 2: AS 29 Provisions, Contingent Liabilities and Contingent Assets
Chapter 7: Accounting Standards Based on Items Impacting Financial Statements — Unit 1: AS 4 Contingencies and Events Occurring After the Balance Sheet Date, Unit 2: AS 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies, Unit 3: AS 11 The Effects of Changes in Foreign Exchange Rates, Unit 4: AS 22 Accounting for Taxes on Income
Chapter 8: Revenue Based Accounting Standards — Unit 1: AS 7 Construction Contracts, Unit 2: AS 9 Revenue Recognition
Chapter 9: Other Accounting Standards — Unit 1: AS 12 Accounting for Government Grants, Unit 2: AS 14 Accounting for Amalgamations
Chapter 10: Accounting Standards for Consolidated Financial Statements — Unit 1: AS 21 Consolidated Financial Statements, Unit 2: AS 23 Accounting for Investments in Associates in Consolidated Financial Statements, Unit 3: AS 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, Annexure
Chapter 12: Buyback of Securities
Chapter 13: Amalgamation of Companies
Chapter 14: Internal Reconstruction
Chapter 15: Accounting for Branches including Foreign Branches
Edition 2: Relevant for May 2027 and Onwards Examination
This edition applies to the May 2027 attempt and every attempt after it, until ICAI issues a further update.
Module 1
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 and Disclosures Based Accounting Standards — Unit 1: AS 1 Disclosure of Accounting Policies, Unit 2: AS 3 Cash Flow Statement, Unit 3: AS 17 Segment Reporting, Unit 4: AS 18 Related Party Disclosures, Unit 5: AS 20 Earnings Per Share, Unit 6: AS 24 Discontinuing Operations, Unit 7: AS 25 Interim Financial Reporting
Module 2
Chapter 5: Assets Based Accounting Standards — Unit 1: AS 2 Valuation of Inventories, Unit 2: AS 10 Property, Plant and Equipment, Unit 3: AS 13 Accounting for Investments, Unit 4: AS 16 Borrowing Costs, Unit 5: AS 19 Leases, Unit 6: AS 26 Intangible Assets, Unit 7: AS 28 Impairment of Assets
Chapter 6: Liabilities Based Accounting Standards — Unit 1: AS 15 Employee Benefits, Unit 2: AS 29 Provisions, Contingent Liabilities and Contingent Assets
Chapter 7: Accounting Standards Based on Items Impacting Financial Statements — Unit 1: AS 4 Contingencies and Events Occurring After the Balance Sheet Date, Unit 2: AS 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies, Unit 3: AS 11 The Effects of Changes in Foreign Exchange Rates, Unit 4: AS 22 Accounting for Taxes on Income
Chapter 8: Revenue Based Accounting Standards — Unit 1: AS 7 Construction Contracts, Unit 2: AS 9 Revenue Recognition
Chapter 9: Other Accounting Standards — Unit 1: AS 12 Accounting for Government Grants, Unit 2: AS 14 Accounting for Amalgamations
Chapter 10: Accounting Standards for Consolidated Financial Statements — Unit 1: AS 21 Consolidated Financial Statements, Unit 2: AS 23 Accounting for Investments in Associates in Consolidated Financial Statements, Unit 3: AS 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, Annexure
Chapter 12: Buyback of Securities
Chapter 13: Amalgamation of Companies
Chapter 14: Internal Reconstruction
Chapter 15: Accounting for Branches including Foreign Branches
Why Two Editions Exist and Which One You Need
ICAI keeps the current edition live for students appearing up to a certain attempt, while already publishing the next print run for later attempts, so both sit on the portal together for a while. We checked topic by topic and, unlike some other papers, the two editions here are structurally identical: the same three modules, the same fifteen chapters, and the same units in each chapter. Only the underlying file references differ. The weightage table at the top of this page applies to both editions without adjustment.
If your physical book or PDF says “Applicable for May 2026 Exam Onwards” on the cover, use Edition 1. If it says “Relevant for May 2027 and Onwards Examination,” use Edition 2.
Using This Alongside Your Revision
Once you have worked through a chapter from the Study Material, test yourself with our CA Inter RTP for revision questions, and our CA Inter MTP for full timed mock exams on the same syllabus.
If you are planning your revision schedule around this syllabus, our guide on how to revise the CA syllabus in 15 days breaks the process down step by step.
Frequently Asked Questions
What is the marks weightage for CA Intermediate Advanced Accounting?
Accounting Standards carry 55-65%, Company Accounts carry 30-35%, and Accounting for Branches carries 5-10%, as detailed in the table above.
Is the CA Intermediate Advanced Accounting syllabus changing for May 2027?
No. The topics, chapters, units, and weightage are identical between editions. Only the underlying file IDs differ between the two print runs.
Where do I download the official ICAI Study Material for Advanced Accounting?
Every chapter and unit PDF on this page is hosted directly on caharshgupta.com, downloaded from ICAI’s official BoS Knowledge Portal so the links stay stable and won’t break if ICAI reorganises its own site.
Should I use the RTP or the Study Material first?
Study Material first. It teaches the concepts in full. RTP and MTP come after, once you already understand a topic, to practice applying it under exam conditions.
Source: ICAI BoS Knowledge Portal, Study Material (New Scheme), Intermediate and Section-wise Weightages.
