Paper 1
Group 1
Financial Reporting
Advanced study of Ind AS, accounting standards, and preparation of consolidated financial statements for complex business scenarios.
34 papers available
3 hours
Duration
100
Total Marks
40
Passing Marks
No
Negative Marking
Exam Pattern
Case studies and practical problems on Ind AS application
Syllabus & Weightage
Ind AS - Revenue & Financial Instruments 25-30%
Consolidated Financial Statements 20-25%
Business Combinations & Restructuring 15-20%
Accounting for Special Transactions 15-20%
Analysis of Financial Statements 10-15%
Topics Covered
Important topics tested in Financial Reporting
#1 32 Qs
Consolidation
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#2 30 Qs
Revenue Recognition
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#3 23 Qs
Financial Instruments
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#4 16 Qs
Borrowing Costs
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#5 15 Qs
Leases
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#6 15 Qs
Property, Plant And Equipment
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#7 14 Qs
Financial Reporting
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#8 8 Qs
Foreign Currency Transactions
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#9 7 Qs
Provisions, Contingent Liabilities And Contingent Assets
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#10 6 Qs
Employee Benefits
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#11 6 Qs
Property, Plant And Equipment (Ppe)
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#12 6 Qs
Share-Based Payments
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