ICAI CA Final (Group 1) — Financial Reporting Past Papers & Suggested Answers

What Financial Reporting covers

The 19 chapters ICAI examines in this paper under the New Scheme. Every past paper above is set from this syllabus.

1. 1 Introduction to Indian Accounting Standards
2. 2 Conceptual Framework for Financial Reporting under Ind AS
3. 3 Ind AS on Presentation of Items in the Financial Statements (Ind AS 1, 34, 7)
4. 4 Ind AS on Measurement based on Accounting Policies (Ind AS 8, 10, 113)
5. 5 Ind AS on Assets of the Financial Statements (Ind AS 2, 16, 23, 36, 38, 40, 105, 116)
6. 6 Ind AS on Liabilities of the Financial Statements (Ind AS 19, 37)
7. 7 Ind AS on Items impacting the Financial Statements (Ind AS 12, 21)
8. 8 Ind AS on Disclosures in the Financial Statements (Ind AS 24, 33, 108)
9. 9 Ind AS 115 Revenue from Contracts with Customers
10. 10 Other Indian Accounting Standards (Ind AS 41, 20, 102)
11. 11 Accounting and Reporting of Financial Instruments (Ind AS 32, 107, 109)
12. 12 Ind AS 103 Business Combinations
13. 13 Consolidated and Separate Financial Statements of Group Entities (Ind AS 110, 111, 28, 27, 112)
14. 14 Ind AS 101 First-time Adoption of Indian Accounting Standards
15. 15 Analysis of Financial Statements
16. 16 Professional and Ethical Duty of a Chartered Accountant
17. 17 Accounting and Technology
18. 18 Integrated Reporting and CSR Reporting (not in the syllabus from May 2026)
19. 19 Old Scheme topics (not in the New Scheme syllabus)