CA Final Financial Reporting Question Bank with MCQs (Vol 3 and 4 ) New Scheme By CA Aakash Kandoi Applicable for Sep 2025

Highlights

Volume – 3

1. Introduction to IND AS & Schedule III

2. Conceptual Framework for Financial Reporting under IND AS

3. IND AS 1 – Presentation of Financial Statements

4. IND AS 2 – Inventories

5. IND AS 7 – Statement of Cash Flow

6. IND AS 8 – Accounting Policies, Changes in Accounting Estimates & Errors

7. IND AS 10 – Events After the Reporting Period

8. IND AS 12 – Income Taxes

9. IND AS 16 – Property, Plant & Equipment

10. IND AS 19 – Employee Benefits

11. IND AS 20 – Accounting for Government Grants & Disclosure of Government Assistance

12. IND AS 21 – The Effects of Changes in Foreign Exchange Rates

13. IND AS 23 – Borrowing Costs

14. IND AS 24 – Related Party Disclosures

15. IND AS 33 – Earnings Per Share

16. IND AS 34 – Interim Financial Reporting

17. IND AS 36 – Impairment of Assets

18. IND AS 37 – Provisions, Contingent Liabilities & Contingent Assets

19. IND AS 38 – Intangible Assets

20. IND AS 40 – Investment Property

21. IND AS 41 – Agriculture

22. IND AS 101 – First Time Adoption of IND AS

23. IND AS 105 – Non-Current Asset Held for Sale & Discontinued Operation

24. IND AS 108 – Operating Segments

25. IND AS 113 – Fair Value Measurement

Volume – 4

1. IND AS 115 – Revenue from Contracts with Customers

2. IND AS 116 – Leases

3. IND AS 102 – Share Based Payments

4. IND AS 103 – Business Combination

5. IND AS 110 – Consolidated Financial Statement

6. IND AS 27 – Separate Financial Statements

7. IND AS 112 – Disclosure of Interests in Other Entities

8. IND AS 111 – Joint Arrangements

9. IND AS 28 – Investments in Associates & Joint Venture

10. IND AS 32, 107, 109 – Financial Instruments

11. Professional & Ethical Duty of A Chartered Accountant

Accounting & Technology

Faculty Info

CA Aakash Kandoi
A qualified professional with CA, Dip IFS (ACCA, UK). He is a passionate professor with more than four years of teaching experience in the CA Foundation, CA Inter, and CA Final levels. He has expertise in conceptual teaching and strives to bring out the best of knowledge in his students. His zeal for education is based on his quote “Application of knowledge is more important than having it” which shows his focus on applying knowledge in order to achieve the desired results.

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