TOPIC MAY'18 NOV'18 MAY'19 NOV'19 AVERAGE RANK

IND AS ON PRESENTATION OF ITEMS IN THE FINANCIAL STATEMENTS - 5 4 - 2 7

IND AS 115 - - 5 8 3 6
IND AS ON MEASUREMENT BASED ON ACCOUNTING POLICIES - 5 - 16 5 5
OTHER IND AS - 5 4 4 3 6
IND AS 101 - 8 - - 2 7
IND AS ON ASSETS OF FINANCIAL STATEMENTS 4 26 5 34 17 1
INDUSTRY SPECIFIC IND AS - - - - - 9
IND AS ON LIABILITIES OF THE FS - 4 5 - 2 7
IND AS ON ITEMS IMPACTING THE FINANCIAL STATEMENTS - - 5 4 2 7
IND AS ON DISCLOSURES IN THE FS - - - - - 9
ACCOUNTING AND REPORTING OF FINANCIAL INSTRUMENTS 8 12 12 14 12 2
ACCOUNTING FOR SHARE BASED PAYMENTS 10 8 8 8 9 4
BUSINESS COMBINATIONS AND CORPORATE RESTRUCTURING 10 4 8 20 11 3
CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS 15 16 15 - 12 2
ANALYSIS OF FS 20 - 16 8 11 3
INTEGRATED REPORTING - - - - - 9
CORPORATE SOCIAL RESPOSIBILITY REPORTING - 4 - - 1 8
67 97 87 116 91.75

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 TOPIC AVERAGE MARKS PERCENTAGE CUMULATIVE % CATEGORY
IND AS ON ASSETS OF FINANCIAL STATEMENTS 17.25 18.80% 18.80%
ACCOUNTING AND REPORTING OF FINANCIAL INSTRUMENTS 11.5 12.53% 31.34% A
CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS 11.5 12.53% 43.87%
ANALYSIS OF FS 11 11.99% 55.86%
BUSINESS COMBINATIONS AND CORPORATE RESTRUCTURING 10.5 11.44% 67.30%
ACCOUNTING FOR SHARE BASED PAYMENTS 8.5 9.26% 76.57% B
IND AS ON MEASUREMENT BASED ON ACCOUNTING POLICIES 5.25 5.72% 82.29%
IND AS 115 3.25 3.54% 85.83%
OTHER IND AS 3.25 3.54% 89.37%
IND AS ON PRESENTATION OF ITEMS IN THE FINANCIAL STATEMENTS 2.25 2.45% 91.83%
IND AS ON LIABILITIES OF THE FS 2.25 2.45% 94.28%
IND AS ON ITEMS IMPACTING THE FINANCIAL STATEMENTS 2.25 2.45% 96.73%
IND AS 101 2 2.18% 98.91% C
CORPORATE SOCIAL RESPOSIBILITY REPORTING 1 1.09% 100.00%
INDUSTRY SPECIFIC IND AS 0 0.00% 100.00%
IND AS ON DISCLOSURES IN THE FS 0 0.00% 100.00%
INTEGRATED REPORTING 0 0.00% 100.00%
91.75

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 NOTE FOR STUDENTS:

The Attempt Wise marks allocations is based on the Syllabus currently applicable for May 2020 and Onwards and hence
only Marks for those questions which are relevant to current Syllabus topics are mentioned in the Table.

CA RAVI AGARWAL | +91-8334866117 | caraviagarwal.com | https://t.me/caraviagarwalofficial | https://www.youtube.com/c/caraviagarwal