FR - Revision Planner - May 25
CA Final FR - Revision Planner - May 25
Bhavik Chokshi
Revision Planner (May-25) Actual
Category Topics Days: 10-12 12-14 14-16 ____ Days
Hours: 120 140 170 ____ Hours
IND AS 16: PPE 5.0 6.0 7.5
Asset Linked Ind AS (Ex Lease)
IND AS 38: Intangibles 2.0 2.5 3.0
IND AS 40: Investment Property 1.0 1.5 2.0
IND AS 36: Impairment 4.5 5.5 6.5
(30 Hrs)
IND AS 105: Non Current Assets 2.0 2.5 3.0
IND AS 23: Borrowing Costs 3.5 4.0 4.5
IND AS 41: Agriculture 1.5 2.0 2.5
IND AS 2: Inventories 2.0 2.5 3.0
IND AS 20: Govt Grants 2.0 2.5 3.0
MCQs 2.5 2.5 2.5
26.0 31.5 37.5
IND AS 113: Fair Value 1.0 1.5 2.0
SBP & FI
(30 Hrs)
IND AS 102: Share Based Payments 4.0 5.0 6.0
IND AS 109: Financial Instruments 16.0 20.5 25.0
MCQs 3.0 3.0 3.0
24.0 30.0 36.0
IND AS 33: Earnings Per Share 3.5 4.0 4.5
IND AS 37: Provisions & Contingencies 2.0 2.5 3.0
Liabilities & Disclosure
IND AS 19: Employee Benefits 3.5 4.0 5.0
IND AS 1: Presentation & Disclosure 1.0 1.0 1.0
(20 Hrs)
IND AS 10: Events Post Bal. Sheet 0.5 0.5 0.5
IND AS 8: Changes in Policies & Errors 1.0 1.0 1.5
IND AS 7: Cash Flow Statement 2.0 2.5 3.0
IND AS 34: Interim Period Reporting 1.0 1.5 2.0
MCQs 1.5 1.5 1.5
16.0 18.5 22.0
Business Combination (Ind AS 103) 12.5 14.0 16.0
& Allied (40 Hrs)
Group Accounting
IND AS 12: Income Taxes 3.5 4.0 5.0
Consolidation - Subsidiary (Ind AS 110) 10.0 11.0 12.5
Joint Arrangements & Associates 4.0 5.0 6.0
IND AS 21: Foreign Exchange 3.0 3.5 4.0
MCQs 2.5 2.5 2.5
35.5 40.0 46.0
IND AS 24: Related Parties 1.0 1.5 2.0
Other Ind AS
IND AS 24: Segment Reporting 1.0 1.5 2.0
& Topics
(10 Hrs)
IND AS 101: First Time Adoption 3.0 3.5 4.0
Analysis of Fin Statements & Sch III 1.5 1.5 1.5
MCQs 0.5 0.5 0.5
7.0 8.5 10.0
IND AS 115: Revenue 8.0 9.5 11.0
(15 Hrs)
Revenue
& Lease
IND AS 116: Lease 6.0 7.5 9.0
MCQs 2.0 2.0 2.0
14.0 17.0 20.0
Conceptual Framework 0.5 0.5 0.5
Theory
Topics
Technology 1.0 1.0 1.0
Ethics 1.0 1.0 1.0
2.5 2.5 2.5
Total Revision (excl MCQ practice) 113.0 136.0 162.0
Total Revision (incl MCQ practice) 125.0 148.0 174.0
CA BHAVIK CHOKSHI iii