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FR Important Questions - May 23 Edition

This document provides guidance on important questions to study for the November 2023 CA final exams in financial reporting. It separates questions from the question bank into 3 categories: Category A covers 11 chapters and 166 questions worth 85 marks, Category B covers 10 chapters and 77 questions worth 25 marks, and Category C covers 15 chapters and 89 questions worth 15 marks. In total, there are 332 important questions identified out of over 1100 questions in the question bank that students should focus on for revision.

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84 views2 pages

FR Important Questions - May 23 Edition

This document provides guidance on important questions to study for the November 2023 CA final exams in financial reporting. It separates questions from the question bank into 3 categories: Category A covers 11 chapters and 166 questions worth 85 marks, Category B covers 10 chapters and 77 questions worth 25 marks, and Category C covers 15 chapters and 89 questions worth 15 marks. In total, there are 332 important questions identified out of over 1100 questions in the question bank that students should focus on for revision.

Uploaded by

simran
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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CA FINAL FR IMPORTANT QUESTIONS FOR NOV 23 EXAMS

- By CA Ajay Agarwal (AIR 1)


Telegram Channel – AIR1CA Guidance & Notes Instagram (Atul Sir) – air1caatul
Website – air1ca.com Instagram (Ajay Sir) – air1caajay
YouTube Channel for Revision Videos & Guidance – Atul Agarwal
For Rounding Off and Other Assumptions in FR by ICAI – https://youtu.be/PuB4sV6cisQ
CATEGORY A CHAPTERS – 85 Marks
Chapter No Chapter Name Questions from Question Bank Volume 1 (May 23 Edition)

12 Financial Instruments 2, 3, 6, 9, 11, 14, 15, 16, 17, 18, 20, 22, 23, 24, 26, 27, 28, 29, 31, 32, 34, 36, 37,
38, 40, 41

5 Unit 2 Share Based Payments 5, 7, 9, 10, 11, 14, 16, 18, 20, 22, 25, 27, 28

3 Ind AS 115 1, 3, 7, 12, 13, 14, 15, 16, 17, 18, 20, 21, 22, 25, 27, 28, 31, 32, 33, 36, 37, 39,
41, 42, 43, 45, 46, 47

7 Unit 3 Ind AS 116 3, 4, 5, 6, 9, 10, 11, 12, 13, 15, 16

13 Business Combination 1, 2, 3, 5, 12, 13, 14, 15, 16, 22, 23, 25, 26, 28, 29, 31, 33, 34, 35, 36

14 Consolidated FS 2, 6, 7, 9, 12, 14, 15, 19, 22, 25, 28, 29, 30, 31, 33, 38, 39, 40, 42, 44, 45, 48, 49,
50, 51, 52, 53, 54

15 Analysis of FS 1, 2, 3, 5, 7, 8, 12

7 Unit 5 Ind AS 36 1, 5, 6, 9, 13, 17, 18, 19, 20, 23, 24, 25, 27

11 Unit 2 Ind AS 33 3, 8, 10, 12, 13, 14, 17, 18, 19, 22, 23

IMPORTANT QUESTIONS IN CATEGORY A – 166

CATEGORY B CHAPTERS – 25 Marks


Chapter No Chapter Name Questions from Question Bank Volume 1 (May 23 Edition)

9 Unit 1 Ind AS 19 1, 4, 6, 7, 8, 9, 12, 14, 15

10 Unit 2 Ind AS 21 1, 2, 3, 4, 5, 8, 9, 10

7 Unit 4 Ind AS 23 3, 4, 5, 6, 7, 8, 9, 10, 11, 12

10 Unit 1 Ind AS 12 4, 7, 8, 10, 13, 14, 19, 20, 21

2 Unit 2 Ind AS 34 1, 3, 6, 8, 9, 10

7 Unit 6 Ind AS 38 2, 3, 7, 8, 9, 10, 12, 14, 15, 17, 20

2 Unit 3 Ind AS 7 1, 4, 6, 7, 8, 9, 11, 12

5 Unit 1 Ind AS 20 4, 5, 7, 8, 9, 10, 11, 13, 15

4 Unit 3 Ind AS 113 2, 3, 4, 5, 6, 7, 8

11 Unit 3 Ind AS 108 3

17 CSR 1, 6, 7, 8, 10, 12, 14, 17, 19

IMPORTANT QUESTIONS IN CATEGORY B – 77


CATEGORY C CHAPTERS – 15 Marks
Chapter No Chapter Name Questions from Question Bank Volume 1 (May 23 Edition)

7 Unit 2 Ind AS 16 6, 8, 9, 13, 15, 16, 17, 20, 21, 22, 24, 26

7 Unit 7 Ind AS 40 1, 2, 7, 8, 9, 10, 12, 13

8 Ind AS 41 2, 5, 7

7 Unit 8 Ind AS 105 1, 3, 4, 5

4 Unit 1 Ind AS 8 2, 3, 6, 8

6 Ind AS 101 1, 2, 3, 4, 5, 6, 7, 9

2 Unit 1 Ind AS 1 1, 2, 5, 6, 8, 10, 11, 12

16 Integrated Reporting 2, 3, 4, 5, 6, 7

1 Framework of FS 1

7 Unit 1 Ind AS 2 1, 5, 8, 10, 12, 13, 14, 16, 19, 20

11 Unit 1 Ind AS 24 1, 4, 6, 9, 10, 12

4 Unit 2 Ind AS 10 4, 6, 7, 8, 10, 12, 13

9 Unit 2 Ind AS 37 1, 3, 5, 6, 7, 8, 10, 12, 13, 15, 18

IMPORTANT QUESTIONS IN CATEGORY C – 89

TOTAL IMPORTANT QUESTIONS = 166 + 77 + 89 = 332 out of


More than 1100 Questions in FR
(Also Refer Additional Questions PDF shared on Telegram Channel)

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