LIST OF IMP. QUESTIONS FOR PRACTICE - COMPILED BY CA.

JAI
INDAS 103 - BUSINESS COMBINATION

Example 1 ICAI Module (Concentration Test) 13.12 B

ICAI Module (Reverse
Example 9 Acquisition) 13.24 A
Illustration 11 ICAI Module (Step Acquisition) 13.32 A
Illustration 36 ICAI Module (CCBC) 13.87 B
Illustration 37 ICAI Module (Demerger) 13.9 B
ICAI Module (CCBC & REVERSE
Illustration 38 ACQ) 13.94 A
Illustration 40 ICAI Module (Full Consolidation) 13.102 A
ICAI Module (GOODWILL
Question 9 Impairment) 13.112 B
Question 10 ICAI Module (PC) 12.140 B
ICAI Module (Multiple
Question 12 Adjustments) 13.114 A
Question 3 (a) MTP - April 2021 5 A
Question 1 RTP - Nov 2021 1 A
Question 1 (a) MTP - March 2021 1 A
Question 3 (b) MTP - Oct 2021 3 A
INDAS 110 - CONSOLIDATION
Example/Question/ Question is from RTP/ MTP/ Question Page
Category
Illustration No. Past Exams/ Module Number
ICAI Module - Link between
Illustration 16 14.36 B
Power & Returns
ICAI Module - Link between
Illustration 17 14.37 B
Power & Returns
ICAI Module - Acquiring Add.
Illustration 24 14.84 B
Stake in Sub.
ICAI Module - Reduction of
Illustration 25 14.85 B
Interest in Sub.
ICAI Module - Consolidated
Illustration 28 (Optional) BS. P&L & Cash Flows (YT 14.88 B
Video Available)
 Illustration 29 ICAI Module - Chain Holding 14.102 A

ICAI Module - Loss of Control

Illustration 34 14.114 A
in Two Transactions

ICAI Module - Investment

Illustration 35 & 36 14.115 A
Entity
INDAS 111/28 - ASSOCIATE & JV
ICAI Module - Transaction
Illustration 23 & 24 14.138 B
between Venturer & JV
ICAI Module - Loss Making
Illustration 15 14.163 A
Ass.
INDAS 27 - SFS
ICAI Module - Reorganisation
Illustration 1 14.177 B
of Grp Str.
ICAI Module - Consolidated
Question 5 14.193 A
BS
Question 12 ICAI Module - Loss of Control 14.199 A
RTP Nov. 21 - Investment
Question 18 9 A
EntitY