[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-29586":3,"doc-seo-29586":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},29586,7971461740886,"Theodore","https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2",4,"Exam","FR (Old) RTP CA Final Nov 21","This document outlines the relevant amendments, notifications, and announcements for the Paper 1: Financial Reporting, Part I, specifically for the November 2021 examination. It details provisions that are *not* applicable for the November 2021 examination, including the withdrawal of the Guidance Note on Accounting for Expenditure on Corporate Social Responsibility Activities, amendments to Division I of Schedule III to the Companies Act, 2013, and the revision in criteria for classifying non-company entities for the applicability of Accounting Standards. The document also clarifies that any statutory amendment notified after April 30, 2021, is not applicable. Furthermore, it specifies the amendments that *are* applicable for the November 2021 examination, such as significant amendments in certain Ind AS notified by the MCA on July 24, 2020, and The Companies (Indian Accounting Standards) Second Amendments Rules, 2019, notified on March 30, 2019. This information is crucial for candidates preparing for the Financial Reporting examination, ensuring they focus on the correct and updated syllabus while disregarding withdrawn or inapplicable amendments for the specified examination period.","cbCaicg7rLZrgjoU","https://ap.wps.com/l/cbCaicg7rLZrgjoU","pdf",946797,1,1778283356,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":61,"head_meta":63,"extra_data":65,"updated_unix":20},105,"en","fr-old-rtp-ca-final-nov-21","",{"@graph":29,"@context":60},[30,46],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/exam/",3,{"item":45,"name":13,"@type":36,"position":11},"https://docshare.wps.com/document/fr-old-rtp-ca-final-nov-21/29586",{"url":45,"name":13,"@type":47,"author":48,"headline":13,"publisher":50,"fileFormat":53,"description":14,"dateModified":54,"datePublished":54,"encodingFormat":53,"isAccessibleForFree":55,"interactionStatistic":56},"DigitalDocument",{"name":9,"@type":49},"Person",{"url":34,"name":51,"@type":52},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":57,"interactionType":58,"userInteractionCount":4},"InteractionCounter",{"@type":59},"ViewAction","https://schema.org",{"og:url":45,"og:type":62,"og:title":13,"og:site_name":51,"og:description":14},"article",{"robots":64,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]