CA Final FR Digest Question Bank CA Aakash Kandoi May 25

CA Final FR Digest Question Bank CA Aakash Kandoi May 25

CA Final FR Digest Question Bank CA Aakash Kandoi May 25

Question Bank

Volume – 3

1. Introduction to IND AS & Schedule III
2. Conceptual Framework for Financial Reporting under IND AS
3. IND AS 1 – Presentation of Financial Statements
4. IND AS 2 – Inventories
5. IND AS 7 – Statement of Cash Flow
6. IND AS 8 – Accounting Policies, Changes in Accounting Estimates & Errors
7. IND AS 10 – Events After the Reporting Period
8. IND AS 12 – Income Taxes
9. IND AS 16 – Property, Plant & Equipment
10. IND AS 19 – Employee Benefits
11. IND AS 20 – Accounting for Government Grants & Disclosure of Government Assistance
12. IND AS 21 – The Effects of Changes in Foreign Exchange Rates
13. IND AS 23 – Borrowing Costs
14. IND AS 24 – Related Party Disclosures
15. IND AS 33 – Earnings Per Share
16. IND AS 34 – Interim Financial Reporting
17. IND AS 36 – Impairment of Assets
18. IND AS 37 – Provisions, Contingent Liabilities & Contingent Assets
19. IND AS 38 – Intangible Assets
20. IND AS 40 – Investment Property
21. IND AS 41 – Agriculture
22. IND AS 101 – First Time Adoption of IND AS
23. IND AS 105 – Non-Current Asset Held for Sale & Discontinued Operation
24. IND AS 108 – Operating Segments
25. IND AS 113 – Fair Value Measurement

Volume – 4

1. IND AS 115 – Revenue from Contracts with Customers
2. IND AS 116 – Leases
3. IND AS 102 – Share Based Payments
4. IND AS 103 – Business Combination
5. IND AS 110 – Consolidated Financial Statement
6. IND AS 27 – Separate Financial Statements
7. IND AS 112 – Disclosure of Interests in Other Entities
8. IND AS 111 – Joint Arrangements
9. IND AS 28 – Investments in Associates & Joint Venture
10. IND AS 32, 107, 109 – Financial Instruments
11. Professional & Ethical Duty of A Chartered Accountant
12. Accounting & Technology