Financial Reporting

CA Final · ICAI syllabus · 34 chapters · 464 practice MCQs

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Framework, Conceptual Basis & Presentation Standards

Section weight: 10% · 3 chapters · 46 questions

Core Measurement & Recognition Standards

Section weight: 15% · 6 chapters · 50 questions

Ind AS 2: Inventories13 MCQs
Ind AS 7: Statement of Cash Flows6 MCQs
Ind AS 8: Accounting Policies, Changes in Accounting Estimates and Errors5 MCQs
Ind AS 10: Events After the Reporting Period6 MCQs
Ind AS 12: Income Taxes9 MCQs
Ind AS 16: Property Plant and Equipment11 MCQs

Employee Benefits, Government Grants, Foreign Exchange & Borrowing Costs

Section weight: 8% · 4 chapters · 25 questions

Disclosures, Earnings Per Share & Interim Reporting

Section weight: 8% · 3 chapters · 49 questions

Ind AS 24: Related Party Disclosures13 MCQs
Ind AS 33: Earnings Per Share20 MCQs
Ind AS 34: Interim Financial Reporting16 MCQs

Impairment, Provisions & Specialised Asset Standards

Section weight: 10% · 5 chapters · 69 questions

Ind AS 36: Impairment of Assets16 MCQs
Ind AS 37: Provisions, Contingent Liabilities and Contingent Assets16 MCQs
Ind AS 38: Intangible Assets15 MCQs
Ind AS 40: Investment Property11 MCQs
Ind AS 41: Agriculture11 MCQs

Financial Instruments (Ind AS 32, 107 and 109)

Section weight: 15% · 1 chapter · 45 questions

Accounting and Reporting of Financial Instruments (Ind AS 32, 107 and 109)45 MCQs

Group Accounting, Business Combinations & Consolidation

Section weight: 20% · 6 chapters · 103 questions

Revenue, Leases & Fair Value Measurement

Section weight: 10% · 3 chapters · 33 questions

Ind AS 113: Fair Value Measurement8 MCQs
Ind AS 115: Revenue from Contracts with Customers13 MCQs
Ind AS 116: Leases12 MCQs

Financial Analysis, Professional Ethics & Technology

Section weight: 4% · 3 chapters · 44 questions

Analysis of Financial Statements18 MCQs
Professional and Ethical Duty of a Chartered Accountant11 MCQs
Accounting and Technology15 MCQs

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