CFAP1 PAST EXAM PAPERS COMPARATIVE ANALYSIS

Syllabus 17D (17%) 18J (33.2%) 18D 19J 19D 20D (32%) 21J (32%) 21D (36%)
Ref. Contents Q. M Q. M Q. M Q. M Q. M Q. M Q. M Q. M

[A] Consolidated Financial Statements [20-30]

2. 25 2. 25 1. 25 4. 25 4. 25 2. 25 3. 25
-[SOFP] ü ü ü ü ü ü
-[SOCI] ü
-[SOCIE] 4(b). 15
-[Amount/Working] 4(a)(iii). 3
5 IAS 7 [SOCF] 5. 25
1 IFRS 3 ü ü ü ü ü ü ü ü
2 IFRS 10 ü ü ü ü ü ü ü ü
3 IFRS 11 ü ü ü
4 IFRS 12
7 IAS 28 ü 4(ii). 5 ü ü ü ü (+4(i)).
6 IAS 27
IAS 21 (+IFRIC 22) ü ü ü
IFRS 5 ü

[B] Financial Reporting-Financial Instruments [30-35]

1 IFRS 7 4. 12 3(ii). 7 2(ii&iii). 10 5. 16 2(iii). 7 1(c). 5 1. 20 1(ii)-(iv). 9.5
2 IFRS 9 (+IFRIC 16, 19) 2. 20 4(i). 8
5 IAS 32
3 IFRS 13 1(b). 3
4 IAS 21 (+IFRIC 22) (+3(i)).
6 IAS 36 1(a)(i). 6 1. 20

[C] Financial Reporting-Others [25-30]

1 IFRS 2 6(b). 5 6(i). 4 1(a). 16 2(iii). 6 2(i). 6 4(a)(ii). 4 4(ii). 6
2 IAS 19 (+IFRIC 14) (+2). 2(ii). 4 2(iv). 6 1(d). 4
3 IFRS 5 1(a)(ii). 6 1(b). 5 1(b). 7
4 IFRS 15 4(i). 8 2(iv). 4 5. 18 1(a). 7 3. 18
5 IFRS 16 6(a). 13 4. 17 2(v). 3 3. 20 4(a)(i). 3 1(i). 5.5
4(iii). 8
6 IAS 12 (+SIC 25) 1. 17 4. 24 (+4). 2. 20
7 IAS 24
8 IAS 34 (+IFRIC 10)
[IFRS 8]
[IAS 2] 5(a)(i). 4
[IAS 8]
[IAS 10]
[IAS 16] 5(a)(iii&iv). 8 2(iv). 5 2(ii). 6
[IAS 20] 5(a)(ii). 3 2(i). 5
[IAS 23]
[IAS 33] 7. 13 1(b). 6
[IAS 37]
[IAS 38] 6(ii). 5 2(i). 8
[IAS 40] 3(i). 6 2(v). 5
[IAS 41]

[D] Specialized Financial Statements and Areas [5-10]

1.1 SMEs 3(a). 6 3. 12
1.2 Banks 3(b). 5 3. 10
1.3 Mutual Funds 5. 10 5. 12
1.4 Insurance Companies 3. 12 5. 12
2 IAS 26 5. 12
3.1 IFRS 1
3.2 IFRS 6
3.3 IFRS 14
3.4 IFRS 17
3.5 IAS 29 (+IFRIC 7)
4 Islamic Standards
5.1 IPSAS 1
5.2 IPSAS CBOA

[E] Ethics [5-10]

1 COE (Part I, II) 5(b). 4
 CFAP1 PAST EXAM PAPERS COMPARATIVE ANALYSIS
Syllabus 12D 13J 13D 14J 14D 15J 15D 16J 16D 17J (5.4%)
Ref. Contents Q. M. Q. M. Q. M. Q. M Q. M Q. M. Q. M. Q. M. Q. M. Q. M

[A] Consolidated Financial Statements [20-30]

1. 23 1. 20 1. 22 1. 20 1. 25 1. 23 1. 28 1. 21 1. 23
-[SOFP] ü ü ü ü ü ü
-[SOCI] ü ü ü ü
-[SOCIE] ü
-[Amount/Working] ü
5 IAS 7 [SOCF] 6. 15 1. 22 5. 16
1 IFRS 3 ü ü ü ü ü ü ü ü
2 IFRS 10 ü ü ü ü ü ü ü ü
3 IFRS 11 ü
4 IFRS 12
7 IAS 28 3(a). 6 ü ü ü ü
6 IAS 27 ü 5. 16 ü
IAS 21 (+IFRIC 22) ü ü ü
IFRS 5 ü 4. 12 ü ü ü

[B] Financial Reporting-Financial Instruments [30-35]

1 IFRS 7 2. 13 5. 14 3(ii). 6 5(i). 4 (+5). 2(a). 5 6. 9 4(b). 8 2(b). 11
2 IFRS 9 (+IFRIC 16, 19) 7. 16 5. 10
5 IAS 32
3 IFRS 13
4 IAS 21 (+IFRIC 22) 6. 16 2. 8
6 IAS 36 3(b). 6 2. 18

[C] Financial Reporting-Others [25-30]

1 IFRS 2 7. 9 3(b). 11 4(a). 10
2 IAS 19 (+IFRIC 14) 5. 18 3(a). 14 2. 11
3 IFRS 5 7. 15 5(b). 6
4 IFRS 15 3. 17 4. 18
5 IFRS 16
6 IAS 12 (+SIC 25) 7. 12 4. 16 3. 15 (+5) 3. 20
7 IAS 24
8 IAS 34 (+IFRIC 10)
[IFRS 8] 5. 15
[IAS 2]
[IAS 8] (+7). (+5).
[IAS 10]
[IAS 16] 3(i). 6 (+7). 5. 20
[IAS 20]
[IAS 23]
[IAS 33] 3. 15 6. 15 6. 15 2(a). 8
[IAS 37] 2. 13
[IAS 38] 3(b). 6 (+7). 3(a&b). 10 2. 16
[IAS 40] 3. 6 (+7). 2(b). 4
[IAS 41] 5(a). 6
[[IAS 11]] 3. 15
[[IAS 17]] 3(a). 10 2(c). 4 3. 18
[[IAS 18]] 2. 8 3(c&d). 10
[[IAS 31]]

[D] Specialized Financial Statements and Areas [5-10]

1.1 SMEs
1.2 Banks 6. 10 5. 10 5. 10 7. 10 6. 10
1.3 Mutual Funds 4. 10
1.4 Insurance Companies 4. 10 4. 10 6(b). 7
2 IAS 26 4. 9
3.1 IFRS 1
3.2 IFRS 6
3.3 IFRS 14
3.4 IFRS 17
3.5 IAS 29 (+IFRIC 7)
4 Islamic Standards 6(a). 3
5.1 IPSAS 1
5.2 IPSAS CBOA

[E] Ethics [5-10]

1 COE (Part I, II)
 CFAP1 PAST EXAM PAPERS COMPARATIVE ANALYSIS
8J 8D 9J 9D 10J 10D 11J 11D 12J
Grid/Reference Q. M. Q. M. Q. M. Q. M. Q. M Q. M Q. M Q. M Q. M.

[A] Consolidated Financial Statements [20-30]

1. 27 1. 22 1. 26 1. 25 1. 30 1. 30 1. 16 1. 24
-[SOFP] ü ü ü ü ü ü
-[SOCI] ü ü ü ü ü
-[SOCIE] ü
-[Amount/Working]
5 IAS 7 [SOCF] 4. 25 3. 23
1 IFRS 3 ü ü ü ü ü ü ü ü
2 IFRS 10 ü ü ü ü ü ü ü ü
3 IFRS 11 ü
4 IFRS 12
7 IAS 28 ü 2(iii). 5 4(b). 11
6 IAS 27
IAS 21 (+IFRIC 22) ü
IFRS 5

[B] Financial Reporting-Financial Instruments [30-35]

1 IFRS 7 3(c). 7 2(a)(ii), (b). 6 6. 15 5(i). 4 2(i). 5 2. 16 4(I&ii). 12
2 IFRS 9 (+IFRIC 16, 19)
5 IAS 32
3 IFRS 13
4 IAS 21 (+IFRIC 22) 2. 16 2(a)(i). 5
6 IAS 36 4. 15 2(iv). 5

[C] Financial Reporting-Others [25-30]

1 IFRS 2 3(b). 7 3. 15 6. 10
2 IAS 19 (+IFRIC 14) 5. 14
3 IFRS 5 2(a). 8
4 IFRS 15
5 IFRS 16
6 IAS 12 (+SIC 25) 3(a). 7 3. 23 5(iv). 4 2(v). 5
7 IAS 24
8 IAS 34 (+IFRIC 10)
[IFRS 8] 5. 12
[IAS 2] 5(ii). 4
[IAS 8] 4(a). 11
[IAS 10] 3. 17
[IAS 16] 6(iii, iv). 4
[IAS 20] 2(b). 9
[IAS 23]
[IAS 33] 4. 18 6. 15 2. 17 4. 16 3. 17
[IAS 37] 5. 8
[IAS 38] 6(i, ii, v, vi). 8 6. 12
[IAS 40] 6. 19
[IAS 41]
[[IAS 11]] 2. 19 2. 20
[[IAS 17]] 3. 13 2(ii). 5 1. 16 4(iii). 6
[[IAS 18]]
[[IAS 31]] 3. 12

[D] Specialized Financial Statements and Areas [5-10]

1.1 SMEs
1.2 Banks 5. 12 4. 12
1.3 Mutual Funds 4. 10 6. 12
1.4 Insurance Companies 5. 10 3. 12 2. 10
2 IAS 26 5. 15
3.1 IFRS 1
3.2 IFRS 6
3.3 IFRS 14
3.4 IFRS 17
3.5 IAS 29 (+IFRIC 7)
4 Islamic Standards
5.1 IPSAS 1
5.2 IPSAS CBOA

[E] Ethics [5-10]

1 COE (Part I, II)