CA Final FR - Revision Planner (May 24 & Nov 24)

Bhavik Chokshi
Revision Planner (May 24 & Nov 24) Actual
Days: 10-12 12-14 14-16 ____ Days
Category Topics Hours: 120 140 170 ____ Hours
IND AS 16: PPE 5.0 6.0 7.5
Asset Linked Ind AS (Ex Lease)

IND AS 38: Intangibles 2.0 2.5 3.0

IND AS 40: Investment Property 1.0 1.5 2.0
IND AS 36: Impairment 4.5 5.5 6.5
IND AS 105: Non Current Assets 2.0 2.5 3.0
IND AS 23: Borrowing Costs 3.5 4.0 4.5
IND AS 41: Agriculture 1.5 2.0 2.5
IND AS 2: Inventories 2.0 2.5 3.0
IND AS 20: Govt Grants 2.0 2.5 3.0
MCQs 2.5 2.5 2.5
26.0 31.5 37.5
IND AS 113: Fair Value 1.0 1.5 2.0
SBP & FI

IND AS 102: Share Based Payments 4.0 5.0 6.0

IND AS 109: Financial Instruments 16.0 20.5 25.0
MCQs 3.0 3.0 3.0
24.0 30.0 36.0
IND AS 33: Earnings Per Share 3.5 4.0 4.5
Liabilities & Disclosure

IND AS 37: Provisions & Contingencies 2.0 2.5 3.0

IND AS 19: Employee Benefits 3.5 4.0 5.0
IND AS 1: Presentation & Disclosure 1.0 1.0 1.0
IND AS 10: Events Post Bal. Sheet 0.5 0.5 0.5
IND AS 8: Changes in Policies & Errors 1.0 1.0 1.5
IND AS 7: Cash Flow Statement 2.0 2.5 3.0
IND AS 34: Interim Period Reporting 1.0 1.5 2.0
MCQs 1.5 1.5 1.5
16.0 18.5 22.0
Group Accounting

Business Combination (Ind AS 103) 12.5 14.0 16.0

IND AS 12: Income Taxes 3.5 4.0 5.0
& Allied

Consolidation - Subsidiary (Ind AS 110) 10.0 11.0 12.5

Joint Arrangements & Associates 4.0 5.0 6.0
IND AS 21: Foreign Exchange 3.0 3.5 4.0
MCQs 2.5 2.5 2.5
35.5 40.0 46.0
IND AS 24: Related Parties 1.0 1.5 2.0
Other Ind AS &

IND AS 24: Segment Reporting 1.0 1.5 2.0

Topics

IND AS 101: First Time Adoption 3.0 3.5 4.0

Analysis of Fin Statements & Sch III 1.5 1.5 1.5
Conceptual Framework 0.5 0.5 0.5
MCQs 0.5 0.5 0.5
7.5 9.0 10.5
Revenue

IND AS 115: Revenue 8.0 9.5 11.0

& Lease

IND AS 116: Lease 6.0 7.5 9.0

MCQs 2.0 2.0 2.0
14.0 17.0 20.0
Theory
Topics

Technology 1.0 1.0 1.0

New

Ethics 1.0 1.0 1.0

2.0 2.0 2.0
Total Revision (excl MCQ practice) 113.0 136.0 162.0
Total Revision (incl MCQ practice) 125.0 148.0 174.0