CA Final Financial Reporting {FR} Previous Exam Marks Analysis

CA FINAL, CA Final G1, P1: Financial Reporting Leave a comment

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CA STUDY NOTES
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CA Final Previous Exam Marks Analysis

PAPER 1: FINANCIAL REPORTING

BY CA STUDY NOTES WEBSITE
 

No.

Chapter Name

May- 22

Nov- 22

May- 23

Nov- 23

May- 24

Nov- 24

May- 25

Sep- 25

1

Introduction to Ind AS

–

–

–

–

–

–

–

–

2

Conceptual Framework

6

6

6

6

6

–

4

4
 

Ind AS on Presentation of Items in the Fin. Stat.:-

  

3

Ind AS 1: Presentation of Fin. Stat.

4

  

5

  

4

6

4

6

4

Ind AS 34: Interim Financial Reporting

–

–

–

–

4

4

4

–

5

Ind AS 7: Statement of Cash Flows

–

–

–

–

2

–

2

4
 

Ind AS on Measurement based on A/c Policies:-

  

6

Ind AS 8: A/c Policies, Changes in A/c Est. & Errors

–

5

–

5

–

4

–

6

7

Ind AS 10: Events after Reporting Period

–

–

5

–

–

–

–

–

8

Ind AS 113: Fair Value Measurement

5

5

–

–

2

–

6

–
 

Ind AS on Income Statement:-

  

9

Ind AS 115: Revenue

14

14

12

12

7

12

7

7
 

Ind AS on Assets and Liab. of the Fin. Stat.:-

  

10

Ind AS 2: Inventories

–

–

5

–

2

–

7

2

11

Ind AS 16: Property, Plant and Equipment

–

6

8

5

2

13

6

–

12

Ind AS 116: Leases

–

8

–

8

10

2

–

–

13

Ind AS 23: Borrowing Costs

7

–

–

–

2

–

–

8

14

Ind AS 36: Impairment of

–

8

–

–

–

–

8

5
 

Assets

                

15

Ind AS 38: Intangible Assets

–

–

–

4

–

–

–

2

16

Ind AS 40: Investment Property

5

–

–

–

–

8

–

–

17

Ind AS 105: NCA Held for Sale

8

–

8

8

5

–

–

–

18

Ind AS 19: Employee Benefits

7

–

–

–

8

–

–

8

19

Ind AS 37: Prov., Cont. Liab. & Cont. Assets

–

–

4

–

2

2

–

2
 

Ind AS on Items impacting the Fin. Stat.:-

  

20

Ind AS 12: Income Taxes

–

6

–

–

–

6

–

–

21

Ind AS 21: The Effects of Changes in Forex

6

–

–

4

2

–

2

8
 

Ind AS on Disclosures in the Fin. Stat.:-

  

22

Ind AS 24: Related Party Disclosures

–

–

4

–

–

–

–

–

23

Ind AS 33: Earnings per Share

4

–

–

–

–

–

8

6

24

Ind AS 108: Operating Segments

–

5

16

8

–

2

–

–
 

Ind AS on Group Accounting:-

  

25

Ind AS 103: Business Combinations

20

–

–

–

6

10

2

–

26

Ind AS 110 CFS, 111 JA,

28 Associates, JV & 27 SFS

–

20

20

20

14

14

23

18
 

Other Ind AS:-

  

27

Ind AS 20: Government Grants

8

–

–

–

8

2

–

–

28

Ind AS 102: Share Based Payment

–

6

–

8

–

8

10

2

29

Ind AS 41: Agriculture

–

6

8

–

–

–

4

2

30

Ind AS 109: Financial Instruments

19

25

19

19

18

12

12

14

31

Ind AS 101:First time adoption of Ind AS

–

–

–

5

5

7

2

7

32

Analysis of financial statements (as per Ind AS)

–

–

–

–

–

–

–

–

33

Ethics with Accounting Concepts

–

–

–

–

–

2

–

2

34

Technology and Accounting

–

–

–

–

5

–

7

5
 

Deleted Chapter

12

6

6

8

–

–

–

–

Most Important Chapters :-

Financial Instruments

Bussiness Combination

Consolidation

Revenue Recognition

Employee benefit expenses

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