VIDYA SAGAR
CAREER INSTITUTE LIMITED
WHERE ALL INDIA 1ST RANK IS A TRADITION
ABC ANALYSIS AND SURE SUCCESS STRATEGY
CA FINAL Nov. 2024
FINANCIAL REPORTING
ACCURACY OF VSI
ABCANALYSIS
in
CA FINAL May 2024
FINANCIAL REPORTING
CATEGORY VSI ABC Analysis CA Exam May 24
Uploaded on Telegram
channel on 13.02.2024
https://t.me/vsijaipur/2177
CATEGORY A 72 41+22 = 63
CATEGORY B 33 21 + 8 = 29
TOTAL (A+B) 105 62 + 30 =92
CATEGORY C 13 26+0 = 26
118 88+30 =118
ABC ANALYSIS FOR CA FINAL, CA INTERMEDIATE & CA FOUNDATION Nov. 24 FOR ALL SUBJECTS
are / will available on https://t.me/vsijaipur
ABC ANALYSIS AND SURE SUCCESS STRATEGY
CA FINAL Nov 2024
FINANCIAL REPORTING
CATEGORY A
MARKS FREQUENCY
Accounting and Reporting of Financial
Chapter 11 Instruments 15 EVERY ATTEMPT
Business Combinations and Corporate
Chapter 12 8 EVERY ATTEMPT
Restructuring
Consolidated and Separate Financial
Chapter 13 Statements of Group Entities 12 EVERY ATTEMPT
Chapter 7
Unit I Ind AS 41 “Agriculture” 3
Ind AS 20 “Accounting for Government Grants
Unit – II 3 ALTERNATIVELY
and Disclosure of Government Assistance”
Unit –III Ind AS 102 “Share Based Payment” 6 EVERY ATTEMPT
Ind AS 115 “Revenue from Contracts with
Chapter 5 12 EVERY ATTEMPT
Customers”
Chapter 9
Ind AS 21 “The effects of changes in foreign
Unit –II
exchange rates” 3 EVERY ATTEMPT
Chapter 4
Unit – III Ind AS 113 “Fair Value Measurement” 4 ALTERNATIVELY
66
CATEGORY B
Ind AS on Assets of the Financial
Chapter 6 13 EVERY ATTEMPT
Statements
Unit – I Ind AS 2 “Inventories”
Unit –II Ind AS 16 “Property, Plant and Equipment”
Unit – III Ind AS 23 “Borrowing Costs”
Unit – IV Ind AS 36 “Impairment of Assets”
Unit – V Ind AS 38 “Intangible Assets”
Unit – VI Ind AS 40 “Investment Property”
Ind AS 105 “Non-current Assets Held for Sale
Unit – VII and Discontinued Operations”
Unit – VIII Ind AS 116 “Leases”
ABC ANALYSIS FOR CA FINAL, CA INTERMEDIATE & CA FOUNDATION Nov.24 FOR ALL SUBJECTS are / will
available on https://t.me/vsijaipur
Ind AS on Liabilities of the Financial
Chapter 8
Statements
Unit – I Ind AS 19 “Employee Benefits” 3 ALTERNATIVELY
Ind AS on Items impacting the Financial
Chapter 9
Statements
Unit – I Ind AS 12: Income Taxes 4 ALTERNATIVELY
Ind AS on Disclosures in the Financial
Chapter 10
Statements
Unit –II Ind AS 33 “Earnings per Share” 4 ALTERNATIVELY
Unit – III Ind AS 108 “Operating Segments” 5 ALTERNATIVELY
29
CATEGORY C
Introduction to Indian Accounting
Chapter 1 Standards 2
Framework for Preparation and
Chapter 2 Presentation of Financial Statements 2 RARELY
Ind AS on Presentation of Items in the
Chapter 3
Financial Statements
Ind AS 1 “Presentation of Financial
Unit – I Statements” 4 ALTERNATIVELY
Unit –II Ind AS 34 “Interim Financial Reporting” 4 ALTERNATIVELY
Unit – III Ind AS 7 “Statement of Cash Flows” RARELY
Ind AS on Measurement based on
Chapter 4 Accounting Policies
Ind AS 8 “Accounting Policies, Changes in
Unit – I Accounting Estimates and Errors” RARELY
Unit –II Ind AS 10 “Events after the Reporting Period” 3 ALTERNATIVELY
Ind AS on Liabilities of the Financial
Chapter 8
Statements
Ind AS 37 “Provisions, Contingent Liabilities
Unit –II RARELY
and Contingent Assets”
Ind AS 101 “First-time Adoption of Indian
Chapter 14 Accounting Standards” 4 RARELY
ABC ANALYSIS FOR CA FINAL, CA INTERMEDIATE & CA FOUNDATION Nov.24 FOR ALL SUBJECTS are / will
available on https://t.me/vsijaipur
Ind AS on Disclosures in the Financial
Chapter 10
Statements
Unit – I Ind AS 24 “Related Party Disclosures RARELY
Chapter 15 Analysis of Financial Statements
Chapter 16 Professional and Ethical Duty of a Chartered 2 RARELY
Accountant
Chapter 17 Accounting & Technology 2
23
ABC ANALYSIS FOR CA FINAL, CA INTERMEDIATE & CA FOUNDATION Nov.24 FOR ALL SUBJECTS are / will
available on https://t.me/vsijaipur