VIDYA SAGAR

CAREER INSTITUTE LIMITED

WHERE ALL INDIA 1ST RANK IS A TRADITION

ABC ANALYSIS AND SURE SUCCESS STRATEGY

CA FINAL MAY 2022
FINANCIAL REPORTING (NEW COURSE)

ACCURACY OF VSI
SURE SUCCESS STRATEGY AND ABC ANALYSIS
in
CA FINAL DECEMBER 21
FINANCIAL REPORTING

CATEGORY VSI ABC Analysis CA Exam Dece. 2021

Uploaded on Telegram
channel on 02.09.2021
https://t.me/vsijaipur/661
CATEGORY A 65 64
CATEGORY B 29 29
TOTAL (A+B) 94 93
CATEGORY C 32 31
126 124

ABC ANALYSIS FOR CA FINAL, CA INTERMEDIATE & CA FOUNDATION MAY 22 FOR ALL SUBJECTS
are / will available on https://t.me/vsijaipur
 ABC ANALYSIS AND SURE SUCCESS STRATEGY
CA FINAL
FR (NEW COURSE)
CATEGORY A
MARKS FREQUENCY
Accounting and Reporting of Financial
Chapter 12 15 EVERY ATTEMPT
Instruments
Business Combinations and Corporate
Chapter 13 8 EVERY ATTEMPT
Restructuring
Consolidated and Separate Financial
Chapter 14
Statements of Group Entities 16 EVERY ATTEMPT
Chapter 5
Unit –II Ind AS 102 “Share Based Payment” 8 EVERY ATTEMPT
Chapter 17 Corporate Social Responsibility Reporting 6 EVERY ATTEMPT
Ind AS 115 “Revenue from Contracts with
Chapter 3
Customers” 12 EVERY ATTEMPT

65

CATEGORY B
Ind AS on Assets of the Financial
Chapter 7
Statements 20 EVERY ATTEMPT
Unit – I Ind AS 2 “Inventories”

Unit –II Ind AS 16 “Property, Plant and Equipment”

Unit – III Ind AS 116 “Leases”

Unit – IV Ind AS 23 “Borrowing Costs”

Unit – V Ind AS 36 “Impairment of Assets”

Unit – VI Ind AS 38 “Intangible Assets”

Unit – VII Ind AS 40 “Investment Property”

Ind AS 105 “Non-current Assets Held for Sale
Unit – VIII and Discontinued Operations”
Chapter 8 Ind AS 41 “Agriculture”

Chapter 10
Ind AS 21 “The effects of changes in foreign
Unit –II
exchange rates” 4 EVERY ATTEMPT
Chapter 4
Unit – III Ind AS 113 “Fair Value Measurement” 4 ALTERNATIVELY

28

ABC ANALYSIS FOR CA FINAL, CA INTERMEDIATE & CA FOUNDATION MAY 22 FOR ALL SUBJECTS
are / will available on https://t.me/vsijaipur
CATEGORY C
Framework for Preparation and
Chapter 1
Presentation of Financial Statements RARELY

Ind AS on Presentation of Items in the

Chapter 2
Financial Statements
Ind AS 1 “Presentation of Financial
Unit – I
Statements” 4 ALTERNATIVELY
Unit –II Ind AS 34 “Interim Financial Reporting” 4 ALTERNATIVELY
Unit – III Ind AS 7 “Statement of Cash Flows” RARELY

Ind AS on Measurement based on

Chapter 4
Accounting Policies
Ind AS 8 “Accounting Policies, Changes in
Unit – I
Accounting Estimates and Errors” RARELY
Unit –II Ind AS 10 “Events after the Reporting Period” 3 ALTERNATIVELY

Chapter 5 Other Indian Accounting Standards

Ind AS 20 “Accounting for Government Grants
Unit – I
and Disclosure of Government Assistance” 3 ALTERNATIVELY

Ind AS 101 “First-time Adoption of Indian

Chapter 6 Accounting Standards” RARELY

Ind AS on Liabilities of the Financial

Chapter 9
Statements
Unit – I Ind AS 19 “Employee Benefits” 3 ALTERNATIVELY
Ind AS 37 “Provisions, Contingent Liabilities
Unit –II RARELY
and Contingent Assets”

Ind AS on Items impacting the Financial

Chapter 10
Statements
Unit – I Ind AS 12: Income Taxes 4 RARELY

Ind AS on Disclosures in the Financial

Chapter 11 Statements
Unit – I Ind AS 24 “Related Party Disclosures RARELY
Unit –II Ind AS 33 “Earnings per Share” 4 ALTERNATIVELY
Unit – III Ind AS 108 “Operating Segments” 5 ALTERNATIVELY

ABC ANALYSIS FOR CA FINAL, CA INTERMEDIATE & CA FOUNDATION MAY 22 FOR ALL SUBJECTS
are / will available on https://t.me/vsijaipur
Chapter 15 Analysis of Financial Statements

Chapter 16 Integrated Reporting 2 RARELY

32

ABC ANALYSIS FOR CA FINAL, CA INTERMEDIATE & CA FOUNDATION MAY 22 FOR ALL SUBJECTS
are / will available on https://t.me/vsijaipur