Nikku Ltd is a Non-banking finance company. It made a provision against the advances as on 31st March, 2017 of ?248 Lakhs. Out of its advances, Sub-standard assets, Doubtful up to one year and one to three years were ?910 Lakhs; ?150 Lakhs and ?210 Lakhs respectively. The amount of Doubtful Assets more than three years will be

The syllabus (with weightage):
A. GAAP and Accounting Standards 20%
B. Accounting of Business Combinations & Restructuring 20%
C. Consolidated Financial Statements 20%
D. Developments in Financial Reporting 25%
E. Government Accounting in India 15%