Скачать или смотреть CFR Amendments for Dec 2025 | ICMAI Supplementary Material | Ind AS 21 & Ind AS 116 Simplified!

CMAI has released supplementary material for Paper 18 – Corporate Financial Reporting (CFR) applicable for the December 2025 CMA Final exams, covering key amendments in Ind AS 21 (Lack of Exchangeability) and Ind AS 116 (Subsequent Treatment of Sale and Leaseback Transactions).
In this video, I’ve broken down the changes in a simple and exam-focused way, so you can easily understand what’s new and how it can impact your CFR paper.
💡 What you’ll learn:
✅ Latest updates from ICMAI Supplementary Material
✅ Conceptual clarity on Ind AS 21 & Ind AS 116 amendments
✅ Practical and exam-oriented insights
✅ Quick recap notes for revision
📘 Download my detailed notes here: https://1drv.ms/b/c/45cfcb94640aa879/...

If this video helps you, like 👍, share 📤, and subscribe 🔔 for more concept sessions, amendment updates, and exam-focused lectures for CMA Final – CFR.
#CMAFinal #CFR #ICMAI #IndAS21 #IndAS116 #AccountingStandards #CMAIndia #CAAmal #CMA2025 #CorporateFinancialReporting #ICMAISupplementaryMaterial