Nov 2026 · Subscription
10 examinable amendments across Direct Tax, IDT, Financial Reporting and Accounts — consolidated, dated, and tagged with exam relevance so nothing slips through on the Nov 2026 attempt.
MCA notified amendments to certain Ind AS (including disclosure-focused changes and a clarificatory amendment on classification). These are applicable for financial statements of periods beginning on or after the notified date.
Exam relevance
Medium — disclosure-type amendments are tested as short notes or theory. State the standard number and the substance of the change.
An updated ICAI Guidance Note refines the accounting treatment / disclosure for a specified area. The revised position supersedes the earlier guidance for Nov 2026 candidates.
Exam relevance
Low-Medium — usually a theory or short-note question. Cite the Guidance Note and the revised treatment.
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