Paper 1 Group 1
CA Final Financial Reporting: Most Repeated Questions & Important Topics
Ranked by how often each topic was actually asked in ICAI exams, MTPs and RTPs — computed from real papers, not predicted.
Built from 288 real questions across 33 CA Final Financial Reporting attempts (2015–2026). Every topic below links to the exact past papers it appeared in, so you can read the actual questions. The top 10 topics cover about 55% of everything asked.
30
Topics ranked
288
Questions analysed
33
Attempts (2015–26)
1
Consolidation
30×
asked
2015–2026 17 hard 13 medium
Tested provisions: AS 21As per Schedule III to the Companies Act, 2013CARO 2020Companies (Indian Accounting Standards) Rules, 2015Ind ASInd AS 103Ind AS 109Ind AS 110
2
Revenue Recognition
29×
asked
2015–2026 29 medium
Tested provisions: AS 9AS-7AS-9Ind ASInd AS 108Ind AS 115Ind AS 116Ind AS 37
3
Financial Instruments
20×
asked
2017–2026 1 hard 19 medium
Tested provisions: Ind ASInd AS 10Ind AS 108Ind AS 109Ind AS 110Ind AS 115Ind AS 116Ind AS 28
4
Borrowing Costs
16×
asked
2016–2025 2 hard 14 medium
Tested provisions: AS 13 (Revised)AS 16AS 5Ind ASInd AS 103Ind AS 109Ind AS 16Ind AS 23
5
Property, Plant And Equipment
15×
asked
2015–2026 1 hard 14 medium
Tested provisions: AS 10AS 26Ind ASInd AS 103Ind AS 105Ind AS 16Ind AS 2Ind AS 36
Appeared in: Jan 2026May 2025May 2024May 2023Nov 2022 RTPMay 2022 RTPMay 2018 MTPNov 2017 MTP +1 more
6
Leases
14×
asked
2017–2026 2 hard 12 medium
Tested provisions: AS 19AS 7Foreign Contribution (Regulation) Act, 2010Ind ASInd AS 103Ind AS 105Ind AS 108Ind AS 115
Appeared in: Jan 2026 RTPSep 2025 RTPNov 2023Nov 2022May 2022 RTPNov 2020May 2019 MTPMay 2018 +1 more
7
Financial Reporting
14×
asked
2016–2022 14 medium
Tested provisions: AS 28AS 29AS 5Companies Act, 2013Ind AS 1Ind AS 103Ind AS 105Ind AS 16
8
Foreign Currency Transactions
7×
asked
2015–2025 1 hard 6 medium
Tested provisions: AS 11AS 17AS 18Ind AS 109Ind AS 21Ind AS 7
9
2018–2024 6 medium
Tested provisions: AS 29Accounting StandardsInd ASInd AS 103Ind AS 105Ind AS 108Ind AS 115Ind AS 116
10
2016–2024 1 hard 5 medium
Tested provisions: AS 10AS 10 (Revised)Ind ASInd AS 16Ind AS 23Ind AS 8
11
Business Combination
6×
asked
2019–2025 6 medium
Tested provisions: AS-14Ind ASInd AS 101Ind AS 103Ind AS 105Ind AS 16Ind AS 21Ind AS 27
12
13
Financial Statements
5×
asked
2016–2019 5 medium
Tested provisions: Companies Act, 2013Companies Act, 2013, Section 134(1)Ind ASSchedule III of the Companies ActSchedule III of the Companies Act, 2013Section 129(1)Section 129(2) of the Companies Act, 2013
14
Intangible Assets
5×
asked
2018–2023 5 medium
Tested provisions: ASAS 10AS 26AS 4AS-26Accounting Standard 26Ind ASInd AS 38
15
Government Grants
5×
asked
2017–2026 5 medium
Tested provisions: AS 12AS 2AS-12Ind ASInd AS 101Ind AS 20Relevant Accounting Standards for Government Grants
16
Employee Benefits
5×
asked
2015–2025 1 hard 4 medium
Tested provisions: AS-15Foreign Contribution (Regulation) Act, 2010Ind AS 102Ind AS 19
17
Impairment Of Assets
5×
asked
2018–2025 1 hard 4 medium
Tested provisions: Ind ASInd AS 103Ind AS 16Ind AS 2Ind AS 20Ind AS 36SA 550SA 700
18
19
Segment Reporting
4×
asked
2018–2024 4 medium
Tested provisions: AS 11AS 17AS 18Ind ASInd AS 108Ind AS 115Ind AS 116Ind AS 16
20
2018–2023 4 medium
Tested provisions: Companies Act, 2013Rule 3(1) of the Companies (Corporate Social Responsibility Policy) Rules, 2014Schedule III of the Companies Act, 2013Schedule VII of the Companies Act, 2013Section 135Section 135 of the Companies ActSection 135 of the Companies Act, 2013
21
Business Combinations
4×
asked
2023–2024 2 hard 2 medium
Tested provisions: AS-14Ind AS 103Ind AS 28Ind AS 38
22
Cash Flow Statement
4×
asked
2015–2024 1 hard 3 medium
Tested provisions: AS 3AS 3 (Revised)Ind AS 103Ind AS 110Ind AS 7
23
24
25
Goodwill
4×
asked
2020–2025 1 hard 3 medium
Tested provisions: Chartered Accountants Act, 1949Clause (2) of Part IFirst ScheduleInd AS 103Ind AS 36
26
27
28
29
First-Time Adoption Of Ind As
3×
asked
2024–2026 1 hard 2 medium
Tested provisions: Ind ASInd AS 101Ind AS 20
30