Special Class on Financial Accounting & Reporting

Md Mashiur Rahaman ACA

Senior Manager, Finance
Hirdaramani Bangladesh
Area of coverage
Particulars Focus
Conceptual Framework for Financial Reporting High
IAS-1: Presentation of Financial Statements High
IAS-2: Inventories Medium
IAS-8: Accounting Policies, Changes in Accounting Estimates and Errors High
IAS-10: Events after the Reporting Period High
IAS-12: Income Taxes High
IAS-16: Property, Plant and Equipment High
IAS-19: Employee Benefits Medium
IAS-20: Accounting for Government Grants and Disclosure of Government Assistance Medium
IAS-21: The Effects of Changes in Foreign Exchange Rates High
IAS-23: Borrowing Costs High
IAS-24: Related Party Disclosures High
IAS-29: Financial Reporting in Hyperinflationary Economies Medium
IAS-36: Impairment of Assets Medium
IAS-37:Provisions, Contingent Liabilities and Contingent Assets High
IAS-38:Intangible Assets High
Area of coverage
Particulars Focus
IAS 40: Investment Property High
IAS-41: Agriculture Medium
IFRS-2: Share-based Payment Medium
IFRS-5: Non-current Assets Held for Sale and Discontinued Operations High
IFRS-9: Financial Instruments High
IFRS-15: Revenue From Contracts With Customers High
IFRS-16: Leases High
Preparation of Separate Financial statements High
Preparation of Consolidated Financial Statements High
Previous question analysis and solutions High
Model Test and Evaluation High
 Previous Questions Analysis (2018-2024)
Executive summary Marks

MA-2024

MA-2023

MA 2022
ND-2023

ND-2022

ND-2021

ND-2020

ND-2019

MJ-2019
JA-2023

JA-2022

MA-21

ND-18

Total

%
Particulars
Conceptual Framework, IAS-1 6 10 10 10 14 4 8 12 15 10 12 111 9%
IAS-2 5 5 5 20 35 3%
IAS-8 4 4 0%
IAS-10 9 9 1%
IAS-12 10 15 12 20 12 10 15 94 7%
IAS-16 15 10 25 36 3 15 104 8%
IAS-19 5 5 0%
IAS-21 10 10 1%
IAS-23 6 6 0%
IAS-24 6 6 12 1%
IAS-37 5 17 5 20 10 6 3 18 15 99 8%
IAS-38 5 8 10 11 11 3 10 58 4%
IAS 40 18 18 1%
IFRS-5 5 6 3 15 29 2%
IFRS-9 5 5 25 35 3%
IFRS-15 5 5 10 4 20 10 13 67 5%
IFRS-16 5 6 11 1%
Separate Financial statements 15 16 25 20 22 25 25 25 173 13%
Projected/ Forecasted FSs 15 20 18 53 4%
Ratio analysis 12 12 1%
Consolidated FSs 25 25 30 25 25 20 25 30 30 30 25 25 25 340 26%
Cash flow statements 15 15 1%
Total 100 100 100 100 100 100 100 100 100 100 100 100 100 1300 100%
 Previous Questions Analysis
Executive summary
Year Question Analysis (2018-2024)
30%
25%
20%
15%
10%
5%
0%
Thank You