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CA FINAL
Financial Reporting

ANALYSIS
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A CATEGORY ab Emp Ey
Pre exist relation Paff
❖ p
Financial Instruments Mod
2 Dean EmbDear Hedge FG
❖ CFI
IND AS 103 – Business Combination Small dues

❖ IND AS 110 - CFS BigQues

Chain holding

❖ IND AS 102 - SBP

❖ IND AS 115 – Revenue PastRTPMTPIPP at video

❖ IND AS 116 – Leases Mad lessee

sale a leaseback
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A CATEGORY (Contd.)
❖ IND AS 12 - Income Taxes
❖ IND AS 16 - PPE Changesin Decomma
majorofsuspecting
❖ IND AS 36 - Impairment Assets care
❖ IND AS 38 - Intangible Assets
❖ IND AS 41 - Agriculture
❖ IND AS 101 - First Time Adoption
❖ IND AS 28 - (Assc & JV) lossmaking Asse
❖ Analysis of FS corrected Bls #FRWITHAK
B CATEGORY
❖ IND AS 2 - Inventory
❖ IND AS 7 - Cash Flow
❖ IND AS 8 - Acc policies, Changes is Acc Est &
Error
❖ IND AS 10 - Events After Rep Period
❖ IND AS 19 – Employee Benefits
❖ IND AS 23- Borrowing Costs #FRWITHAK
B CATEGORY (Contd.)
❖ IND AS 33 - EPS
❖ IND AS 34 – Interim Financial Reporting Onda
❖ IND AS 37 - Prov, CL, CA
❖ IND AS 108 – Operating Segments
❖ IND AS 111 - Joint Arr. CombinationQues of
103 111
In De 21 RTP

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C CATEGORY
❖ Conceptual Framework Directly DoQues
❖ IND AS 1 - Pres of FS
❖ IND AS 20 – Govt Grant Combinath Ques of 109 2

❖ IND AS 21 – Foreign Ex.

❖ IND AS 24 – Related Party
❖ IND AS 40 - Invst Prop CombQuesof 16 40

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C CATEGORY (Contd.)
❖ IND AS 105 – NCA HFS & DO
❖ IND AS 113 - Fair Value Measurement
❖ IND AS 27 – SFS
❖ CSR
❖ Integrated Reporting

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