FR - Revision Planner
- Sept 25/Jan 26
CA Final FR - Revision Planner - Sept 25/Jan 26
Bhavik Chokshi
Revision Planner
Actual
(Sept 25/Jan 26)
Category Topics Days: 10-12 12-14 14-16 ___ Days Important/LDR Questions*
Hours: 120 140 170 ___ Hours
IND AS 16: PPE 5.0 6.0 7.5 3,7,8,10,16,19,20,22,25,26,27,31,34
Asset Linked Ind AS (Ex Lease)
IND AS 38: Intangibles 2.0 2.5 3.0 4,6,7,8,10,13,14
IND AS 40: Investment
1.0 1.5 2.0 7,8,9,10,14
Property
IND AS 36: Impairment 4.5 5.5 6.5 2,5,7,11,12,19,24,26,27,28,29,31
(30 Hrs)
IND AS 105: Non Current
2.0 2.5 3.0 4,7,8,9,10
Assets
IND AS 23: Borrowing Costs 3.5 4.0 4.5 4,10,12,13,14,16,17,18,21,24
IND AS 41: Agriculture 1.5 2.0 2.5 2,5,6,7,8
IND AS 2: Inventories 2.0 2.5 3.0 2,4,6,9,20,21,22,25, 26,27
IND AS 20: Govt Grants 2.0 2.5 3.0 7,8,9,10,15,18,19,21
MCQs 2.5 2.5 2.5
26.0 31.5 37.5
IND AS 113: Fair Value 1.0 1.5 2.0 1,3,9,10
IND AS 102: Share Based 3,4,8,10,13,16,17,18,19,20,21,22,24,25,
4.0 5.0 6.0
SBP & FI
(30 Hrs)
Optional Payments N24 Exam Q.4 (b)
+ Lease 5,8,18,30,33,34,35,37,38,39,42,46,47,51,59,62,
IND AS 109: Financial
(Ind AS 116) 16.0 20.5 25.0
Instruments 63,71,77,78,84,86,88,89,92,93
MCQs 3.0 3.0 3.0
24.0 30.0 36.0
IND AS 33: Earnings Per
3.5 4.0 4.5 3,5,6,8,11,12,14,15,16,17,19,20,22
Share
IND AS 37: Provisions &
2.0 2.5 3.0 1,10,13,21,22
Contingencies
IND AS 19: Employee
3.5 4.0 5.0 2,3,5,7,15,17,18,24,25,26,27
Liabilities & Disclosure
Benefits
IND AS 1: Presentation &
1.0 1.0 1.0 1,2,3,11,14,16,17,19,22
Disclosure
(20 Hrs)
Optional
+ Revenue IND AS 10: Events Post Bal.
0.5 0.5 0.5 9,11,12,13,15,19
(Ind AS 115) Sheet
IND AS 8: Changes in
1.0 1.0 1.5 1,11,15,17,19,N24 Exam Q.6 (c)
Policies & Errors
IND AS 7: Cash Flow
2.0 2.5 3.0 9,14,15,16,17,19
Statement
IND AS 34: Interim Period
1.0 1.5 2.0 2,3,4,7,10,13,15,N24 Exam Q.2 (b)
Reporting
MCQs 1.5 1.5 1.5
16.0 18.5 22.0
Business Combination 18,23,26,29,34,42,43,44,45,49,52,58,59,67,69,
12.5 14.0 16.0
(Ind AS 103) 70,71,72,73,74,77,78,79,87
1,5,6,7,10,11,13,15,16, 19,22,24,25,26,28,
IND AS 12: Income Taxes 3.5 4.0 5.0
& Allied (40 Hrs)
Group Accounting
N24 Exam Q.3 (b)
Consolidation - Subsidiary 2,5,7,11,12,16,18,20, 24,27,28,34,35,37,40,
10.0 11.0 12.5
(Ind AS 110) N24 Exam Q.1
Joint Arrangements &
4.0 5.0 6.0 15,18,19,20,23,29,33,34,35,36,37,41,42,43,44,45
Associates
IND AS 21: Foreign
3.0 3.5 4.0 4,7,15,16,17
Exchange
MCQs 2.5 2.5 2.5
35.5 40.0 46.0
CA BHAVIK CHOKSHI
FR - Revision Planner - Sept
25/Jan 26
IND AS 24: Related Parties 1.0 1.5 2.0 1,2,6,8,11,12
IND AS 108: Segment
1.0 1.5 2.0 13,14,15
Other Ind AS
Reporting
& Topics
(10 Hrs)
IND AS 101: First Time 4,12,18,19,20,21,23,
3.0 3.5 4.0
Adoption 25,27
Analysis of Fin Statements &
1.5 1.5 1.5 2,3,4,5,7,11
Sch III
MCQs 0.5 0.5 0.5
7.0 8.5 10.0
6,10,17,19,21,25,26,27,29,30,31,39,42,45,47,48,
IND AS 115: Revenue 8.0 9.5 11.0
49,51,58,59,61,62,63,64,68,70,75,77,79
(15 Hrs)
Revenue
& Lease
Covered 3,9,16,23,27,33,34,36,37,38,42,43,45,46,47,48,
IND AS 116: Lease 6.0 7.5 9.0
49,50,52,55,56,58,59,60,61,62
MCQs 2.0 2.0 2.0
14.0 17.0 20.0
3,4,7 - Practical
Conceptual Framework 0.5 0.5 0.5
8,9,10,11 - Theory
Theory
Topics
Technology 1.0 1.0 1.0 1,3
Ethics 1.0 1.0 1.0 1,4,5,9,10,11
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
