CAFin ALF Nou2022

Ind As not asked in last 5 attempts 8 24 37

Chapters I Ind as asked in last

5 out FI Cons BizCombi 115
of 5 attempts

4 out of
5 attempts 102 116 Both not asked only in May 22

33 CSR

108 not asked last 2 Exams

3 out
of 5 attempts from

2 7 12 36 5h37 Ind ASI 40 21

2 out of 5 attempts 16 19 38,41 IR 34 113,41

I out 5attempts 10 Tan21 Conceptual Flw 105

of 20,101,23

POPULAR CHAPTERS POPULAR TOPICS

Chapter name Topics

FI Acm Concessional loans Modication to FA IL

Consol Biz Combi Comprehensive Different topics

115 Transaction Brice and Special Issues

Variable Allocation

Discounts

116 Different Topics asked

102 SAR Esores Cancellation modifications

33 POS based

CSR CIF

Applicability Eligible Spends Shortfall

108 RSIdentification Disclosures

50h31 Ind Asi INC Classification Breach of loan

40 Reclassification
Cfs Forex Cfs SpecialIssues
7 Big Acg related

19 DBS Paid leaves

Ranking Based on

FR - ABC ANLAYSIS for Nov2022

Past Exams/Trend Remarks

CA. Sarthak Jain (A-B-C)

Refer this only to prioritise your study. Made based on past paper patterns and study of changes, as per author's viewpoint. Discretion advised.

Chapter 1: Framework for Preparation and Presentation of Financial Due to amendments was asked in May22, usually not asked

B
Statements otherwise

Chapter 2: Ind AS on Presentation of Items in the Financial Statements

Unit 1: Ind AS 1: Presentation of Financial Statements B Sch3 / IndAS1 based question expected. Asked in May22 as well

Unit 2: Ind AS 34: Interim Financial Reporting B Not asked in May22

Unit 3: Ind AS 7: Statement of Cash Flows B Not asked in May22

Chapter 3: Ind AS 115: Revenue from Contracts with Customers A Full IndAS is important

Chapter 4: Ind AS on Measurement based on Accounting Policies

Unit 1: Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors C/A No question asked on this IndAS since last 5 exams

Unit 2: Ind AS 10: Events after the Reporting Period C/B No question asked in May22

Unit 3: Ind AS 113: Fair Value Measurement A

Chapter 5: Other Indian Accounting Standards

Unit 1: Ind AS 20: Accounting for Government Grants and Disclosure of Government
B Asked in May22 after 4 attempts

Assistance

Unit 2: Ind AS 102: Share Based Payment A Full IndAS is important. Not asked in May22

Full length question with adjustments for first time adoption may be

Chapter 6: Ind AS 101: First-time Adoption of Ind AS B

asked. Not asked in may22

Annexure: Division II of Schedule III to The Companies Act, 2013 Refer Schedule 3 / Ind AS 1

Chapter 7: Ind AS on Assets of the Financial Statements

Unit 1: Ind AS 2: Inventories B Not asked in May22

Unit 2: Ind AS 16: Property, Plant and Equipment B Not asked in May22

Unit 3: Ind AS 116: Leases A Full IndAS is important. No question asked in May22

Unit 4: Ind AS 23: Borrowing Costs B/A Asked in May22 after 4 attempts

Unit 5: Ind AS 36: Impairment of Assets A Full IndAS is important

Definition based, Research and Development phase expense based,

Unit 6: Ind AS 38: Intangible Assets B

Amortisation related questions more important. Not asked in May22

Unit 7: Ind AS 40: Investment Property B/C Asked in May22, Dec21 and on reclassification only

Unit 8: Ind AS 105: Non-Current Assets held for Sale and Discontinued Operations B/A Asked in May22 after 4 attempts

Chapter 8: Ind AS 41: Agriculture B Not asked in May22

Chapter 9: Ind AS on Liabilities of the Financial Statements

Unit 1: Ind AS 19: Employee Benefits B Asked in May22

Unit 2: Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets C/A No question asked on this IndAS since last 5 exams

Chapter 10: Ind AS on Items impacting the Financial Statements

Unit 1: Ind AS 12: Income Taxes B Not asked in May22

Unit 2: Ind AS 21: The Effects of changes in Foreign Exchange Rates B/C Asked in May22, Dec21, July21

Chapter 11: Ind AS on Disclosures in the Financial Statements

Unit 1: Ind AS 24: Related Party Disclosures C/A No question asked on this IndAS since last 5 exams

Unit 2: Ind AS 33: Earnings Per Share A/B Asked from last 3 attempts

Unit 3: Ind AS 108: Operating Segments B/A Asked in 3 out of past 5 exams, but not in May22 and Dec21

Chapter 12: Accounting and Reporting of Financial Instruments

Unit 1: Financial Instruments: Scope and Definitions

Unit 2: Financial Instruments: Equity and Financial Liabilities

Unit 3: Classification and Measurement of Financial Assets and Financial Liabilities

Unit 4: Recognition and Derecognition of Financial Instruments A Full Chapter is important

Unit 5: Derivatives and Embedded Derivatives

Unit 6: Disclosure

Unit 7: Hedge Accounting

Comprehensive Illustrations

Chapter 13: Business Combination and Corporate Restructuring A

Chapter 14: Consolidated Financial Statements A

Unit 1: Introduction to Consolidated Financial Statements

Unit 2: Important Definitions

Unit 3: Separate Financial Statements

Full Chapter is important

Unit 4: Consolidated Financial Statements

Unit 5: Consolidated Financial Statements: Accounting of Subsidiaries

Unit 6: Joint Arrangements

Unit 7: Investment in Associates & Joint Ventures

Unit 8: Disclosures

Chapter 15: Analysis of Financial Statements Refer Schedule 3 / Ind AS 1

Chapter 16: Integrated Reporting B Amendment based, refer Drone Charts for IR. Asked in May22

Chapter 17: Corporate Social Responsibility A Applicability, Shortfall of spends based. Asked in May22

DOWNLOAD FROM fast.edu.in/download.aspx or t.me/sarthakjainca

5
Not asked in Last 3 attempts

ABC Analysis

Chapter wise

Avoid New

Already Sure - Follow that

Not Sure - Sch3 & IndAS1, FI,

Sequence Conso&BCombi, SBP, 115, 116

then A then B then C or

sequentially

Last Week

Referred Copy + Book

Numerical

Non-numerical

Q&A (After step above) Theory

SJ Super 100/400
How to Revise

Mark for Last Day Revision

Ensure Last 3 RTP / MTP / PE

Qs covered

Bonus Tip - See Revision Video

of Each Topic before revising

CA Final FR (Last Period,

Success Tips by CA SJ) Review Full Course

Last Day

Q - Marked as Imp for Last Day

Success Strategies

Reading Time - Identify Q you

can do best, 1st Q can be

tough / OOB

Do not think of other Qs

Do not spend time on

decoration, first paper speed is

Exam Hall otherwise less

Last 5 mins for Review,

Cosmetics & Finishing

Speed

SJ Tips Speed

Speed

Imagine all possibilities &

Night before Exams responses

TG for Nov22
Itoh
Dec21 students for
answering all your FR & Audit
Personal Mentoring queries ConceptAudios Open for all students