CA FINAL · Nov 2026 ATTEMPT

Your revision, organised.

Explore subject strategies →

01 Review progress 02 Study today 03 Plan revision 04 Fix weaknesses 05 Compare performance

YOUR REVISION WINDOW

41days left

5 weeks + 6 daysView plan →

🏆

Test Series Rank539Out of 6,149 studentsNov Attempt

Top 8.8%Rank position

👨🏻‍💼

Mentorship Rank213Out of 3,711 studentsNov Attempt

Top 5.7%Rank position

🖥️

Lectures Rank81Out of 2,901 studentsNov Attempt

Top 2.8%Rank position

⏰

Left Today4h 27m7 of 7 steps still open

Your preparation at a glance

8 papers · sample preparation

Preparation by subject, your rank in this attempt, and the three students currently ahead of the pack.

Preparation by subject

Share of each syllabus you have covered. Figures shown are from the supplied sample dataset.

48%

AFM

52%

Audit

38%

44%

IDT

47%

IBS

20%

Laws

26%

SCPM

22%

Next focus:

Review your least-prepared subjects before adding more work to stronger areas.

Your rank

TOP 8.8%

Nov 2026 attempt

#539🏆

of 6,149 students

🧑‍🎓

#6,149Your journey to #1

Ahead of 91.2% of students.

Keep your next step small: finish today's study plan before adding more hours.

Ahead of you right now

Nov 2026 attempt · top three sample profiles by FR syllabus completion.

Ajay

syllabus completed

81%

Roshini

syllabus completed

79%

Aditya

syllabus completed

78.5%

33 percentage points

BEHIND FIRST PLACE IN FR COVERAGE

Gap:

81% − 48% = 33 percentage points. Focus on the next unfinished topic and check your recall.

Chapter & question matrix Question practice log Improvement opportunities Chapter focus Recall due Target comparison Subject strategies Full chapter tracker

Today's study roadmap

— CA FINAL · FINANCIAL REPORTING

Consolidated and Seperate Financial Statements
of Group Entities

12.88% of the syllabus · 12 topics · appeared in 7 of the last 7 attempts

Difficultdifficulty

2–32 marksexam weightage

24 minper question

11 · 17questions: normal · best case

2 roundsrevisions required

12 topicsto revise

Longest topic here

Ind AS 110 control assessment · 1h 25m

Start here

Ind AS 110 control assessment — the first of 6 MVP topics

Which questions to solve

Sample question IDs from the supplied design; question content is not linked.

⚠ Common mistakes to avoid

Check these points before finishing your answer.

Control assessed only by shareholding
acquisition analysis date wrong
unrealised profit adjustment made in wrong entity

Subject benchmark

35.2% platform average

23,816 students, last 30 days.

Reference screenshot snapshot · not live data

Plan your chapter study time

Full-study estimates · separate from today's tasks

Priority topics

Build understanding and practise application.

6 topics · 8h 30m

Topic	Study time
Ind AS 110 control assessment	1h 25m
Power returns and ability to use power	1h 25m
Consolidation procedure	1h 25m
Pre- and post-acquisition profits	1h 25m
Goodwill and NCI	1h 25m
Intra-group balances and unrealised profit	1h 25m

Supporting topics

Complete your coverage and check recall.

6 topics · 5h 30m

Topic	Study time
Changes in ownership	0h 55m
Disposal and loss of control	0h 55m
Ind AS 28 associates and equity method	0h 55m
Ind AS 111 joint arrangements	0h 55m
Ind AS 27 separate financial statements	0h 55m
Ind AS 112 disclosures	0h 55m

Topic blocks total 14h. The original chapter estimate is 848 minutes (14h 8m); the matrix rounds full study to 14h.

Today’s chapter sequence

Concepts → adjustments → written questions → answer review

Start with control assessment

Then apply the concept to consolidation workings. Use the 11-question normal and 17-question stretch targets across the whole chapter, not all in today’s session.

Keep yesterday's learning fresh

Recall queue · demo

These two recalls are already included in today's 4h 27m.

Audit · Keywords & conclusions

15m · Recall from memory, then check notes

FR · Presentation formats

15m · Write the format without looking

How did the recall feel?

Choose your recall confidence to set the next suggested check.

No rating yet.

Suggested intervals are demo rules, not a measured forgetting curve.

Your subjects & time plan

◷ Today's allocationFR 3h 12m | Audit 1h 15m

ⓘ Why this plan?FR: adjustment errors · Audit: recall due

Where to invest your time

Your revision plan

CompletedScheduledRemaining

10 days

20 days

30 days

Final lap

Revision

Build concepts

→

Practice

Apply & improve

→

Mocks

Test readiness

Illustrative milestones · blocks show phases, not chapter counts.

Your progress, beside your peers

Syllabus covered

Week 6

Sample peers · same six checkpoints · coverage is not a score.

Mock test analysis

Score improvement

42 → 58 +16 marks

💡 Concepts 8 marks

Control assessment gaps

📄 Presentation 5 marks

Missing working notes

◷ Time management 4 marks

Incomplete final answer

Turn weak areas into your next win

📘 Your concepts

Ind AS 16 · Assets
Ind AS 115 · Revenue

♧ Peer concepts

Financial instruments
Leases

📄 Your presentation

Use headings & points
Cite relevant sections

♧ Peer presentation

Structured format
Diagrams & flowcharts

Audit mentor · CA Jasmine Arora

Practise keywords & conclusions. Keep it concise and relevant.

Subject-wise Performance Benchmark

Platform averageYour score┄ 40% reference

100%80%60%40%20%0%

Sample mock averages · SPOM: no data · 40% is a visual reference.

Who is completing their daily targets?

Sample cohort

30%targets completed

1,842 of 6,149

students completed their targets

4,307 still have steps open

Illustrative cohort snapshot; not live student activity.

What could extra effort change?

Time scenario

Extra minutes per day, across the remaining 41 days.

+30m / day

20h 30mAdditional capacity

4130-minute blocks

Suggested use

Alternate weak-concept repair and timed answer writing. Keep recall inside your regular plan.

Extra time does not guarantee marks or rank. This calculator shows available practice time only.

Your improvement opportunities

What can I do next?

Example opportunity · not a prediction

Give FR 40 more minutes

+40 min → target 8 lost marks

Possible impact: recover up to 8 marks if your checked paper identifies 8 marks lost to this fixable concept.

20 minRevise weak concept

20 minRe-solve the answer

How is this opportunity estimated?

8 marks is a sample recoverable-error pool, not a promised gain from 40 minutes. Confirm recovery through the next comparable checked test.

Illustrative rank scenario

Improve your test score by 5 marks

539 → 459

Potential movement: 80 places higher

Example assumes 80 students are within your next 5 marks. Actual movement depends on their scores and tie rules.

Try a score increase: +5

Example rank: 459 · 80 places higher

Scenario assumption

Slider uses an illustrative 16 places per mark. Connect live cohort distribution to replace this assumption.

Presentation: target the 5 marks lost

Use headings, complete working notes and a clear final answer. Recheck one marked answer before adding more questions.

Your question practice log

Updated · question-wise

Aaj 5 answers likhne hain. 2 extra optional hain.

0 / 5Minimum written

0Checked answers

0Errors to retry

+2Stretch questions

1 Write → 2 Check → 3 Fix → 4 Retry

Poora answer workings ke saath likho. Suggested answer se check karo. Galti select karo aur galat question dobara solve karo.

Question / typeYour progressError to fix

1. Control assessment case

Required · minimum

2. Goodwill calculation

Required · minimum

3. NCI working

Required · minimum

4. Intra-group elimination

Required · minimum

5. Consolidated answer

Required · minimum

6. Complex adjustment

Optional · stretch

7. Mixed case

Optional · stretch

Next: write your first answer, then select “Written”.

Question types are sample practice slots. Connect your question bank for exact question numbers. Self-reported progress is saved in this browser.

How students are performing

6,149 students scored · sample average 40%

Where the Nov 2026 cohort sits, and how many have reached the target they set for themselves.

Score distribution across the attempt

Students who attempted at least one written paper, grouped by average score.

0–20%

612

20–40%

2,184

40–60%

2,015 · you

60–80%

1,032

80–100%

306

Where that puts you:

Your sample 40% average is in the 40–60% band, containing 2,015 students including you. 2,796 are in lower bands and 1,338 in higher bands. Reach 60% to move into the next band.

Bins include their lower boundary; only the final bin includes 100%. This illustration is independent of the single-paper FR mock score.

Students completing the targets

Measured against each student's own target, not a common benchmark.

30%ON TARGET

1,842

OF 6,149 STUDENTS

Hit their target1,842

Within 10% of it1,394

More than 10% behind2,913

Your next step:

47.4% of this sample cohort is more than 10% behind its own target. Review your time allocation and choose one realistic repair block.

Counts reproduced from your screenshot and sum to 6,149. Illustrative comparison, not live cohort data.

Subject strategies & priority questions

Open a strategy, or go straight to the questions most students get wrong and doubt the most.

Subject strategy

A full plan per paper — chapter order, hours, questions and revision cadence.

Financial Reporting

CA Chesta Chawla · 48% prepared

48%

Advanced Financial Management

CA Faculty · AFM · 52% prepared

52%

Advanced Auditing, Assurance And Professional Ethics

CA Jasmine · 38% prepared

38%

Direct Tax & International Tax

CA Faculty · DT · 44% prepared

44%

Indirect Tax Laws

CA Faculty · IT · 47% prepared

47%

Integrated Business Solutions

CA Faculty · IBS · 20% prepared · no tests attempted yet

20%

Set-A Corporate and Economic Laws (SPOM)

CA Faculty · Laws · 26% prepared · no tests attempted yet

26%

Set-B Strategic Cost & Performance Management (SPOM)

CA Faculty · SCPM · 22% prepared · no tests attempted yet

22%

Names and preparation values follow the supplied reference screenshot.

☷ Questions worth another attempt

Find common errors, then practise the questions students ask about most.

Start with · Audit · Chapter 7 · Q17

It appears in both lists. Review the underlying concept, then attempt it again without notes.

Illustrative question references; question content and cohort analytics are not connected.

Chapter preparation and question matrix

17 chapters · 158 topics · 7 attempts tracked

Complete first-study load against the trimmed load for each marks basket — Financial Reporting, from your reference.

Chapter	Type	Full study	30 plan	50 plan	70 plan	Questions 30/50/70	Expected marks	Load	Topics	Faculty
Consolidation	Practical	14h	6.8h	10h	21h	7 / 11 / 17	2–32	Heavy	12	CC
Financial Instruments	Practical	14h	6.8h	10h	21h	7 / 11 / 16	2–28	Heavy	13	CC
Assets	Practical	14h	6.6h	9.8h	20h	6 / 10 / 15	2–23	Heavy	10	CC
Items Impacting FS	Practical	13h	6.1h	9.2h	18h	5 / 8 / 12	2–21	Heavy	8	CC
Presentation & Cash Flow	Practical	11h	5.2h	7.8h	14h	3 / 4 / 7	2–16	Heavy	8	CC
Business Combinations	Practical	13h	6.1h	9.2h	18h	5 / 8 / 12	2–16	Heavy	11	CC
Liabilities	Practical	12h	5.7h	8.5h	16h	4 / 6 / 9	2–15	Heavy	9	CC
Other Ind AS	Practical	12h	5.7h	8.5h	16h	4 / 6 / 9	2–15	Heavy	12	CC
Accounting & Technology	Theory	6.3h	3.0h	4.6h	8.0h	2 / 2 / 4	2–15	Moderate	10	CC
Conceptual Framework	Theory	6.3h	3.0h	4.6h	8.0h	2 / 2 / 4	2–13	Moderate	8	CC
Policies, Estimates & Fair Value	Practical	6.8h	3.3h	4.9h	8.9h	2 / 3 / 5	2–12	Moderate	8	CC
Ind AS 115 Revenue	Practical	12h	5.9h	8.8h	16h	4 / 7 / 10	2–12	Heavy	10	CC
First-time Adoption	Practical	7.3h	3.5h	5.2h	9.8h	3 / 4 / 6	2–11	Moderate	10	CC
Disclosures	Practical	7.3h	3.5h	5.2h	9.8h	3 / 4 / 6	0–10	Moderate	7	CC
Financial Statement Analysis	Practical	6.8h	3.3h	4.9h	8.9h	2 / 3 / 5	0–7	Moderate	8	CC
Professional Ethics	Theory	4.1h	2.0h	2.9h	5.8h	2 / 2 / 4	2–6	Light	8	CC
Ind AS Introduction	Theory	3.6h	1.7h	2.6h	4.5h	1 / 1 / 2	0–4	Light	6	CC

Values and rounding reproduced from your screenshot. “Expected marks” is the reference range, not a guaranteed score. Plan hours may include practice; full-study hours describe first study. CC is the faculty code shown in your reference.

Your complete FR chapter tracker

17 chapters · expanded data

Har chapter ko expand karein: topics, marks, time, practice, risks aur answer-writing details sab yahin hain.

CHAPTER

WEIGHT

AVG MARKS

DIFFICULTY

PRIORITY

REVISION 1 / 2 / 3

1. Introduction to Indian Accounting Standards

1.29%

2.0

Easy

58m / 41m / 31m

All chapter details · 6 topics · lectures · practice · mistakes

Study & exam profile

Study method

Concept Map → Ind AS Keywords → Practical Example

Theory

True

Chapter length

Short

Suggested order

Reference marks: minimum

1.0

Reference marks: maximum

3.0

Reference marks: average

2.0

Historical asked marks: minimum

0.0

Historical asked marks: maximum

4.0

Reference marks per hour

0.55

Attempt appearance

an	7
ap	5
pct	71.0
consec	2

Trend

Stable

Source frequency

rtp	Low
mtp	Low
pyq	Medium

Question formats

mcq	1.0
desc	2.0
case	1.0

Priority: 7-attempt window

Priority: 3-attempt window

Study time & lecture plan

First study minutes

217

Regular lecture minutes

210

Fast-track lecture minutes

130

Revision lecture minutes

Revision rounds: minutes

Last-day revision minutes

Plan tiers: minutes

surv	104
pass	156
strong	267
mastery	293

Recall intervals: days

ideal	9
max	18
recall	9

Questions & answer writing

Practice mix

prac	1
theory	3
mcq	15

Practice tiers

surv	1
norm	1
strong	2

Minutes per question

Step marking noted

False

Required workings

Applicable Ind AS/principle
requirement
fact-wise application
financial reporting impact
conclusion

Answer formats

Issue → Ind AS/principle → requirement → application → conclusion

Presentation checklist

Numbered working notes
clean tables
defined abbreviations
consistent rounding
separate current/non-current and P&L/OCI/equity impacts
highlight final answer

Answer order

Attempt after A+ pillars; choose the cleanest familiar pattern or concise application first

Topic-wise data

topics

n Indian Accounting Standards ecosystem
m 45
mvp True
n Objectives and scope of financial reporting
m 45
mvp True
n MCA notification and applicability
m 45
mvp True
n Carve-outs and carve-ins
m 30
mvp False
n Ind AS versus Accounting Standards versus IFRS
m 30
mvp False
n Transition roadmap
m 30
mvp False

Priority topic subset

cov	45.0
count	3
mins	119
q	1
marks	2.0

Dependencies

strength	1
indep	True
related	Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS) Ind AS 101 First-time Adoption of Ind AS

Learning inventory

concepts	6
formulas	0
formats	3
adj	1
illus	5
traps	3
keywords	24
standards	1
provisions	0
sections	0

Weaknesses & mistakes

Concept traps	Ind AS applicability confused with AS applicability IFRS and Ind AS treated as identical carve-out and carve-in reversed
Calculation mistakes	Numerical impact is limited focus on classification, scope, applicability and precise terminology
Presentation mistakes	Ind AS not identified rule quoted without application working-note headings missing journal entry unsupported P&L/OCI/equity impact not shown final treatment not highlighted
Often forgotten	Scope exclusion recognition trigger initial measurement subsequent measurement presentation disclosure transition exception P&L/OCI/equity route tax impact
Potential mark deductions	Wrong Ind AS wrong model or classification omitted adjustment incomplete working incorrect journal entry unsupported assumption missing presentation/disclosure arithmetic carry-forward error
Keywords	Indian Accounting Standards ecosystem objectives and scope of financial reporting MCA notification and applicability carve-outs and carve-ins Ind AS versus Accounting Standards versus IFRS transition roadmap

Risk & scoring profile

Difficulty dimensions

concept	5.0
calc	2.0
memory	7.0
app	5.0
prac	5.0
rev	7.0

Risk profile

skip	Medium
error	Medium
time	Low
memory	High
surprise	Medium

Scoring characteristics

potential	Low
predict	Medium
repeat	Medium
step	Medium
partial	Medium
calcSens	Low
presentation	Medium
speed	Medium

Memory & practice load

memory	7.0
practice	5.0

Formula revision needed

False

Quick recall suitable

True

Self-study suitable

True

Lecture needed

False

Start with questions

False

Revision video alone sufficient

False

2. Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)

5.15%

8.0

Medium

A+

100m / 71m / 54m

All chapter details · 8 topics · lectures · practice · mistakes

Study & exam profile

Study method

Concept Map → Ind AS Keywords → Practical Example

Theory

True

Chapter length

Medium

Suggested order

Reference marks: minimum

4.0

Reference marks: maximum

12.0

Reference marks: average

8.0

Historical asked marks: minimum

2.0

Historical asked marks: maximum

13.0

Reference marks per hour

1.26

Attempt appearance

an	7
ap	7
pct	100.0
consec	7

Trend

Stable

Source frequency

rtp	High
mtp	High
pyq	High

Question formats

mcq	2.0
desc	7.0
case	4.0

Priority: 7-attempt window

A+

Priority: 3-attempt window

A+

Study time & lecture plan

First study minutes

380

Regular lecture minutes

360

Fast-track lecture minutes

223

Revision lecture minutes

Revision rounds: minutes

Last-day revision minutes

Plan tiers: minutes

surv	182
pass	274
strong	480
mastery	532

Recall intervals: days

ideal	4
max	8
recall	4

Questions & answer writing

Practice mix

prac	2
theory	4
mcq	21

Practice tiers

surv	2
norm	2
strong	4

Minutes per question

Step marking noted

False

Required workings

Applicable Ind AS/principle
requirement
fact-wise application
financial reporting impact
conclusion

Answer formats

Issue → Ind AS/principle → requirement → application → conclusion

Presentation checklist

Numbered working notes
clean tables
defined abbreviations
consistent rounding
separate current/non-current and P&L/OCI/equity impacts
highlight final answer

Answer order

Attempt a familiar high-confidence numerical pillar early; reserve final review for classification, OCI/tax and journal impact

Topic-wise data

topics

n Objective of general purpose financial reporting
m 60
mvp True
n Qualitative characteristics
m 60
mvp True
n Reporting entity
m 60
mvp True
n Elements of financial statements
m 60
mvp True
n Recognition and derecognition
m 35
mvp False
n Measurement bases
m 35
mvp False
n Presentation and disclosure
m 35
mvp False
n Capital and capital maintenance
m 35
mvp False

Priority topic subset

cov	65.0
count	4
mins	209
q	2
marks	5.0

Dependencies

strength	8
indep	False
related	Ind AS on Presentation of General Purpose Financial Statements Ind AS on Measurement based on Accounting Policies

Learning inventory

concepts	8
formulas	1
formats	4
adj	4
illus	8
traps	4
keywords	32
standards	1
provisions	0
sections	0

Weaknesses & mistakes

Concept traps	Relevance and faithful representation mixed recognition criteria stated from old framework measurement uncertainty confused with outcome uncertainty asset definition reduced to ownership
Calculation mistakes	Numerical impact is limited focus on classification, scope, applicability and precise terminology
Presentation mistakes	Ind AS not identified rule quoted without application working-note headings missing journal entry unsupported P&L/OCI/equity impact not shown final treatment not highlighted
Often forgotten	Scope exclusion recognition trigger initial measurement subsequent measurement presentation disclosure transition exception P&L/OCI/equity route tax impact
Potential mark deductions	Wrong Ind AS wrong model or classification omitted adjustment incomplete working incorrect journal entry unsupported assumption missing presentation/disclosure arithmetic carry-forward error
Keywords	Objective of general purpose financial reporting qualitative characteristics reporting entity elements of financial statements recognition and derecognition measurement bases presentation and disclosure capital and capital maintenance

Risk & scoring profile

Difficulty dimensions

concept	8.0
calc	3.0
memory	9.0
app	8.0
prac	8.0
rev	9.0

Risk profile

skip	Critical
error	High
time	Medium
memory	High
surprise	Medium

Scoring characteristics

potential	High
predict	High
repeat	High
step	Medium
partial	Medium
calcSens	Low
presentation	Medium
speed	Medium

Memory & practice load

memory	9.0
practice	8.0

Formula revision needed

False

Quick recall suitable

True

Self-study suitable

False

Lecture needed

True

Start with questions

False

Revision video alone sufficient

False

3. Ind AS on Presentation of General Purpose Financial Statements

6.44%

10.0

Medium

A+

166m / 117m / 90m

All chapter details · 8 topics · lectures · practice · mistakes

Study & exam profile

Study method

Concept Map → ICAI Illustration By Pattern → Full

Theory

False

Chapter length

Long

Suggested order

Reference marks: minimum

5.0

Reference marks: maximum

15.0

Reference marks: average

10.0

Historical asked marks: minimum

2.0

Historical asked marks: maximum

16.0

Reference marks per hour

0.92

Attempt appearance

an	7
ap	7
pct	100.0
consec	7

Trend

Stable

Source frequency

rtp	High
mtp	High
pyq	High

Question formats

mcq	3.0
desc	9.0
case	5.0

Priority: 7-attempt window

A+

Priority: 3-attempt window

A+

Study time & lecture plan

First study minutes

652

Regular lecture minutes

600

Fast-track lecture minutes

372

Revision lecture minutes

138

Revision rounds: minutes

Last-day revision minutes

Plan tiers: minutes

surv	313
pass	469
strong	827
mastery	918

Recall intervals: days

ideal	4
max	8
recall	4

Questions & answer writing

Practice mix

prac	4
theory	4
mcq	23

Practice tiers

surv	3
norm	4
strong	7

Minutes per question

Step marking noted

True

Required workings

Timeline and facts
Ind AS scope
recognition/classification
initial measurement
subsequent measurement
adjustment-wise computation
journal/presentation impact
cross-check

Answer formats

State model/formula
use labelled working notes
keep dates/units consistent
show P&L/OCI/equity impact
pass journal entry where relevant
box final treatment

Presentation checklist

Numbered working notes
clean tables
defined abbreviations
consistent rounding
separate current/non-current and P&L/OCI/equity impacts
highlight final answer

Answer order

Attempt a familiar high-confidence numerical pillar early; reserve final review for classification, OCI/tax and journal impact

Topic-wise data

topics

n Ind AS 1 complete set and presentation
m 100
mvp True
n Current versus non-current classification
m 100
mvp True
n Material accounting policy information
m 100
mvp True
n OCI classification and recycling
m 100
mvp True
n Ind AS 7 cash flow statements
m 65
mvp False
n Operating investing financing classification
m 65
mvp False
n Ind AS 34 interim reporting
m 65
mvp False
n Comparatives and consistency
m 65
mvp False

Priority topic subset

cov	65.0
count	4
mins	359
q	3
marks	7.0

Dependencies

strength	8
indep	False
related	Ind AS on Disclosures in the Financial Statements Analysis of Financial Statements

Learning inventory

concepts	8
formulas	5
formats	5
adj	13
illus	12
traps	5
keywords	32
standards	4
provisions	0
sections	0

Weaknesses & mistakes

Concept traps	Current liability classification date wrong OCI item recycling category wrong interest/dividend cash-flow classification inconsistent non-cash item included in cash flow minimum statements omitted
Calculation mistakes	Wrong recognition date wrong measurement base sign or classification error missing tax/OCI adjustment units or time period inconsistent premature rounding working not reconciled
Presentation mistakes	Ind AS not identified rule quoted without application working-note headings missing journal entry unsupported P&L/OCI/equity impact not shown final treatment not highlighted
Often forgotten	Scope exclusion recognition trigger initial measurement subsequent measurement presentation disclosure transition exception P&L/OCI/equity route tax impact
Potential mark deductions	Wrong Ind AS wrong model or classification omitted adjustment incomplete working incorrect journal entry unsupported assumption missing presentation/disclosure arithmetic carry-forward error
Keywords	Ind AS 1 complete set and presentation current versus non-current classification material accounting policy information OCI classification and recycling Ind AS 7 cash flow statements operating investing financing classification Ind AS 34 interim reporting comparatives and consistency

Risk & scoring profile

Difficulty dimensions

concept	8.0
calc	7.0
memory	9.0
app	9.0
prac	9.0
rev	9.0

Risk profile

skip	Critical
error	Medium
time	High
memory	High
surprise	Medium

Scoring characteristics

potential	Medium
predict	High
repeat	High
step	High
partial	High
calcSens	High
presentation	High
speed	Medium

Memory & practice load

memory	9.0
practice	9.0

Formula revision needed

True

Quick recall suitable

True

Self-study suitable

False

Lecture needed

True

Start with questions

False

Revision video alone sufficient

False

4. Ind AS on Measurement based on Accounting Policies

4.51%

7.0

Medium

100m / 71m / 54m

All chapter details · 8 topics · lectures · practice · mistakes

Study & exam profile

Study method

Concept Map → ICAI Illustration By Pattern → Full

Theory

False

Chapter length

Medium

Suggested order

Reference marks: minimum

3.0

Reference marks: maximum

11.0

Reference marks: average

7.0

Historical asked marks: minimum

2.0

Historical asked marks: maximum

12.0

Reference marks per hour

1.03

Attempt appearance

an	7
ap	7
pct	100.0
consec	7

Trend

Stable

Source frequency

rtp	Medium
mtp	Medium
pyq	High

Question formats

mcq	2.0
desc	6.0
case	3.0

Priority: 7-attempt window

Priority: 3-attempt window

Study time & lecture plan

First study minutes

408

Regular lecture minutes

360

Fast-track lecture minutes

223

Revision lecture minutes

Revision rounds: minutes

Last-day revision minutes

Plan tiers: minutes

surv	196
pass	294
strong	533
mastery	598

Recall intervals: days

ideal	6
max	12
recall	6

Questions & answer writing

Practice mix

prac	3
theory	4
mcq	21

Practice tiers

surv	2
norm	3
strong	5

Minutes per question

Step marking noted

True

Required workings

Timeline and facts
Ind AS scope
recognition/classification
initial measurement
subsequent measurement
adjustment-wise computation
journal/presentation impact
cross-check

Answer formats

State model/formula
use labelled working notes
keep dates/units consistent
show P&L/OCI/equity impact
pass journal entry where relevant
box final treatment

Presentation checklist

Numbered working notes
clean tables
defined abbreviations
consistent rounding
separate current/non-current and P&L/OCI/equity impacts
highlight final answer

Answer order

Attempt after A+ pillars; choose the cleanest familiar pattern or concise application first

Topic-wise data

topics

n Ind AS 8 accounting policies estimates and errors
m 65
mvp True
n Retrospective versus prospective treatment
m 65
mvp True
n Ind AS 10 events after reporting period
m 65
mvp True
n Adjusting and non-adjusting events
m 65
mvp True
n Ind AS 113 fair value measurement
m 40
mvp False
n Principal and most advantageous market
m 40
mvp False
n Valuation techniques
m 40
mvp False
n Fair value hierarchy
m 40
mvp False

Priority topic subset

cov	55.0
count	4
mins	224
q	2
marks	5.0

Dependencies

strength	8
indep	False
related	Ind AS on Assests of the Financial Statements Ind AS on Liabilities of the Financial Statements

Learning inventory

concepts	8
formulas	5
formats	5
adj	13
illus	8
traps	5
keywords	32
standards	3
provisions	0
sections	0

Weaknesses & mistakes

Concept traps	Policy change and estimate change confused prior-period error treated prospectively adjusting event assessed after authorisation date transaction costs included in fair value Level 2 and Level 3 inputs mixed
Calculation mistakes	Wrong recognition date wrong measurement base sign or classification error missing tax/OCI adjustment units or time period inconsistent premature rounding working not reconciled
Presentation mistakes	Ind AS not identified rule quoted without application working-note headings missing journal entry unsupported P&L/OCI/equity impact not shown final treatment not highlighted
Often forgotten	Scope exclusion recognition trigger initial measurement subsequent measurement presentation disclosure transition exception P&L/OCI/equity route tax impact
Potential mark deductions	Wrong Ind AS wrong model or classification omitted adjustment incomplete working incorrect journal entry unsupported assumption missing presentation/disclosure arithmetic carry-forward error
Keywords	Ind AS 8 accounting policies estimates and errors retrospective versus prospective treatment Ind AS 10 events after reporting period adjusting and non-adjusting events Ind AS 113 fair value measurement principal and most advantageous market valuation techniques fair value hierarchy

Risk & scoring profile

Difficulty dimensions

concept	8.0
calc	7.0
memory	8.0
app	9.0
prac	9.0
rev	8.0

Risk profile

skip	High
error	Medium
time	Medium
memory	High
surprise	Medium

Scoring characteristics

potential	High
predict	High
repeat	High
step	High
partial	High
calcSens	High
presentation	High
speed	Medium

Memory & practice load

memory	8.0
practice	9.0

Formula revision needed

True

Quick recall suitable

True

Self-study suitable

False

Lecture needed

True

Start with questions

False

Revision video alone sufficient

False

5. Ind AS on Assests of the Financial Statements

9.01%

14.0

Difficult

A+

166m / 117m / 90m

All chapter details · 10 topics · lectures · practice · mistakes

Study & exam profile

Study method

Concept Map → ICAI Illustration By Pattern → Full

Theory

False

Chapter length

Long

Suggested order

Reference marks: minimum

7.0

Reference marks: maximum

21.0

Reference marks: average

14.0

Historical asked marks: minimum

2.0

Historical asked marks: maximum

23.0

Reference marks per hour

1.02

Attempt appearance

an	7
ap	7
pct	100.0
consec	7

Trend

Stable

Source frequency

rtp	High
mtp	High
pyq	High

Question formats

mcq	4.0
desc	13.0
case	6.0

Priority: 7-attempt window

A+

Priority: 3-attempt window

A+

Study time & lecture plan

First study minutes

820

Regular lecture minutes

600

Fast-track lecture minutes

372

Revision lecture minutes

138

Revision rounds: minutes

Last-day revision minutes

Plan tiers: minutes

surv	394
pass	590
strong	1195
mastery	1390

Recall intervals: days

ideal	4
max	8
recall	4

Questions & answer writing

Practice mix

prac	10
theory	4
mcq	24

Practice tiers

surv	6
norm	10
strong	15

Minutes per question

Step marking noted

True

Required workings

Timeline and facts
Ind AS scope
recognition/classification
initial measurement
subsequent measurement
adjustment-wise computation
journal/presentation impact
cross-check

Answer formats

State model/formula
use labelled working notes
keep dates/units consistent
show P&L/OCI/equity impact
pass journal entry where relevant
box final treatment

Presentation checklist

Numbered working notes
clean tables
defined abbreviations
consistent rounding
separate current/non-current and P&L/OCI/equity impacts
highlight final answer

Answer order

Attempt a familiar high-confidence numerical pillar early; reserve final review for classification, OCI/tax and journal impact

Topic-wise data

topics

n Ind AS 2 inventories
m 100
mvp True
n Ind AS 16 property plant and equipment
m 100
mvp True
n Component accounting
m 100
mvp True
n Revaluation and derecognition
m 100
mvp True
n Ind AS 23 borrowing costs
m 100
mvp True
n Ind AS 36 impairment and cash-generating units
m 65
mvp False
n Ind AS 38 intangible assets
m 65
mvp False
n Ind AS 40 investment property
m 65
mvp False
n Ind AS 41 agriculture
m 65
mvp False
n Ind AS 105 assets held for sale and discontinued operations
m 65
mvp False

Priority topic subset

cov	65.0
count	5
mins	451
q	6
marks	9.0

Dependencies

strength	9
indep	False
related	Ind AS on Items impacting the Financial Statements Ind AS 103 Business Combinations

Learning inventory

concepts	10
formulas	16
formats	5
adj	14
illus	12
traps	7
keywords	40
standards	8
provisions	0
sections	0

Weaknesses & mistakes

Concept traps	Abnormal cost capitalised component replacement not derecognised borrowing-capitalisation dates wrong recoverable amount and carrying amount direction reversed goodwill impairment allocated incorrectly research cost capitalised held-for-sale criteria incomplete
Calculation mistakes	Wrong recognition date wrong measurement base sign or classification error missing tax/OCI adjustment units or time period inconsistent premature rounding working not reconciled
Presentation mistakes	Ind AS not identified rule quoted without application working-note headings missing journal entry unsupported P&L/OCI/equity impact not shown final treatment not highlighted
Often forgotten	Scope exclusion recognition trigger initial measurement subsequent measurement presentation disclosure transition exception P&L/OCI/equity route tax impact
Potential mark deductions	Wrong Ind AS wrong model or classification omitted adjustment incomplete working incorrect journal entry unsupported assumption missing presentation/disclosure arithmetic carry-forward error
Keywords	Ind AS 2 inventories Ind AS 16 property plant and equipment component accounting revaluation and derecognition Ind AS 23 borrowing costs Ind AS 36 impairment and cash-generating units Ind AS 38 intangible assets Ind AS 40 investment property

Risk & scoring profile

Difficulty dimensions

concept	9.0
calc	10.0
memory	9.0
app	10.0
prac	10.0
rev	9.0

Risk profile

skip	Critical
error	High
time	High
memory	High
surprise	Medium

Scoring characteristics

potential	Medium
predict	High
repeat	High
step	High
partial	High
calcSens	High
presentation	High
speed	High

Memory & practice load

memory	9.0
practice	10.0

Formula revision needed

True

Quick recall suitable

True

Self-study suitable

False

Lecture needed

True

Start with questions

True

Revision video alone sufficient

False

6. Ind AS on Liabilities of the Financial Statements

5.8%

9.0

Difficult

166m / 117m / 90m

All chapter details · 9 topics · lectures · practice · mistakes

Study & exam profile

Study method

Concept Map → ICAI Illustration By Pattern → Full

Theory

False

Chapter length

Long

Suggested order

Reference marks: minimum

4.0

Reference marks: maximum

14.0

Reference marks: average

9.0

Historical asked marks: minimum

2.0

Historical asked marks: maximum

15.0

Reference marks per hour

0.76

Attempt appearance

an	7
ap	7
pct	100.0
consec	7

Trend

Stable

Source frequency

rtp	Medium
mtp	Medium
pyq	High

Question formats

mcq	2.0
desc	8.0
case	4.0

Priority: 7-attempt window

Priority: 3-attempt window

Study time & lecture plan

First study minutes

708

Regular lecture minutes

600

Fast-track lecture minutes

372

Revision lecture minutes

138

Revision rounds: minutes

Last-day revision minutes

Plan tiers: minutes

surv	340
pass	510
strong	933
mastery	1050

Recall intervals: days

ideal	6
max	12
recall	6

Questions & answer writing

Practice mix

prac	6
theory	4
mcq	24

Practice tiers

surv	4
norm	6
strong	9

Minutes per question

Step marking noted

True

Required workings

Timeline and facts
Ind AS scope
recognition/classification
initial measurement
subsequent measurement
adjustment-wise computation
journal/presentation impact
cross-check

Answer formats

State model/formula
use labelled working notes
keep dates/units consistent
show P&L/OCI/equity impact
pass journal entry where relevant
box final treatment

Presentation checklist

Numbered working notes
clean tables
defined abbreviations
consistent rounding
separate current/non-current and P&L/OCI/equity impacts
highlight final answer

Answer order

Attempt after A+ pillars; choose the cleanest familiar pattern or concise application first

Topic-wise data

topics

n Ind AS 19 employee benefits
m 95
mvp True
n Short-term and post-employment benefits
m 95
mvp True
n Defined contribution and defined benefit plans
m 95
mvp True
n DBO and plan assets
m 95
mvp True
n Actuarial gains and losses
m 95
mvp True
n Ind AS 37 provisions contingent liabilities and contingent assets
m 60
mvp False
n Onerous contracts
m 60
mvp False
n Decommissioning obligations
m 60
mvp False
n Levies and constructive obligations
m 60
mvp False

Priority topic subset

cov	55.0
count	5
mins	389
q	4
marks	6.0

Dependencies

strength	9
indep	False
related	Ind AS on Items impacting the Financial Statements Ind AS on Disclosures in the Financial Statements

Learning inventory

concepts	9
formulas	14
formats	5
adj	14
illus	12
traps	5
keywords	36
standards	3
provisions	0
sections	0

Weaknesses & mistakes

Concept traps	Current service cost and net interest mixed remeasurement routed to profit or loss provision recognised for future operating loss probable and possible thresholds reversed discount unwinding omitted
Calculation mistakes	Wrong recognition date wrong measurement base sign or classification error missing tax/OCI adjustment units or time period inconsistent premature rounding working not reconciled
Presentation mistakes	Ind AS not identified rule quoted without application working-note headings missing journal entry unsupported P&L/OCI/equity impact not shown final treatment not highlighted
Often forgotten	Scope exclusion recognition trigger initial measurement subsequent measurement presentation disclosure transition exception P&L/OCI/equity route tax impact
Potential mark deductions	Wrong Ind AS wrong model or classification omitted adjustment incomplete working incorrect journal entry unsupported assumption missing presentation/disclosure arithmetic carry-forward error
Keywords	Ind AS 19 employee benefits short-term and post-employment benefits defined contribution and defined benefit plans DBO and plan assets actuarial gains and losses Ind AS 37 provisions contingent liabilities and contingent assets onerous contracts decommissioning obligations

Risk & scoring profile

Difficulty dimensions

concept	9.0
calc	9.0
memory	9.0
app	10.0
prac	10.0
rev	9.0

Risk profile

skip	High
error	High
time	High
memory	High
surprise	Medium

Scoring characteristics

potential	High
predict	High
repeat	High
step	High
partial	High
calcSens	High
presentation	High
speed	High

Memory & practice load

memory	9.0
practice	10.0

Formula revision needed

True

Quick recall suitable

True

Self-study suitable

False

Lecture needed

True

Start with questions

True

Revision video alone sufficient

False

7. Ind AS on Items impacting the Financial Statements

8.37%

13.0

Difficult

A+

166m / 117m / 90m

All chapter details · 8 topics · lectures · practice · mistakes

Study & exam profile

Study method

Concept Map → ICAI Illustration By Pattern → Full

Theory

False

Chapter length

Long

Suggested order

Reference marks: minimum

6.0

Reference marks: maximum

19.0

Reference marks: average

13.0

Historical asked marks: minimum

2.0

Historical asked marks: maximum

21.0

Reference marks per hour

1.02

Attempt appearance

an	7
ap	7
pct	100.0
consec	7

Trend

Stable

Source frequency

rtp	High
mtp	High
pyq	High

Question formats

mcq	3.0
desc	12.0
case	6.0

Priority: 7-attempt window

A+

Priority: 3-attempt window

A+

Study time & lecture plan

First study minutes

764

Regular lecture minutes

600

Fast-track lecture minutes

372

Revision lecture minutes

138

Revision rounds: minutes

Last-day revision minutes

Plan tiers: minutes

surv	367
pass	550
strong	1064
mastery	1220

Recall intervals: days

ideal	4
max	8
recall	4

Questions & answer writing

Practice mix

prac	8
theory	4
mcq	24

Practice tiers

surv	5
norm	8
strong	12

Minutes per question

Step marking noted

True

Required workings

Timeline and facts
Ind AS scope
recognition/classification
initial measurement
subsequent measurement
adjustment-wise computation
journal/presentation impact
cross-check

Answer formats

State model/formula
use labelled working notes
keep dates/units consistent
show P&L/OCI/equity impact
pass journal entry where relevant
box final treatment

Presentation checklist

Numbered working notes
clean tables
defined abbreviations
consistent rounding
separate current/non-current and P&L/OCI/equity impacts
highlight final answer

Answer order

Attempt a familiar high-confidence numerical pillar early; reserve final review for classification, OCI/tax and journal impact

Topic-wise data

topics

n Ind AS 12 income taxes and temporary differences
m 115
mvp True
n Deferred-tax exceptions
m 115
mvp True
n Ind AS 21 foreign currency transactions and foreign operations
m 115
mvp True
n Ind AS 33 basic and diluted EPS
m 115
mvp True
n Rights and bonus adjustments
m 75
mvp False
n Ind AS 102 share-based payments
m 75
mvp False
n Equity-settled and cash-settled awards
m 75
mvp False
n Ind AS 20 government grants
m 75
mvp False

Priority topic subset

cov	65.0
count	4
mins	420
q	5
marks	8.0

Dependencies

strength	9
indep	False
related	Accounting and Reporting of Financial Instruments Consolidated and Seperate Financial Statements of Group Entities

Learning inventory

concepts	8
formulas	16
formats	5
adj	14
illus	12
traps	7
keywords	32
standards	6
provisions	0
sections	0

Weaknesses & mistakes

Concept traps	Temporary and timing difference confused tax base calculated from carrying amount logic incorrectly deferred tax routed to wrong statement weighted-average shares wrong anti-dilutive instrument included grant presentation inconsistent foreign exchange item classification wrong
Calculation mistakes	Wrong recognition date wrong measurement base sign or classification error missing tax/OCI adjustment units or time period inconsistent premature rounding working not reconciled
Presentation mistakes	Ind AS not identified rule quoted without application working-note headings missing journal entry unsupported P&L/OCI/equity impact not shown final treatment not highlighted
Often forgotten	Scope exclusion recognition trigger initial measurement subsequent measurement presentation disclosure transition exception P&L/OCI/equity route tax impact
Potential mark deductions	Wrong Ind AS wrong model or classification omitted adjustment incomplete working incorrect journal entry unsupported assumption missing presentation/disclosure arithmetic carry-forward error
Keywords	Ind AS 12 income taxes and temporary differences deferred-tax exceptions Ind AS 21 foreign currency transactions and foreign operations Ind AS 33 basic and diluted EPS rights and bonus adjustments Ind AS 102 share-based payments equity-settled and cash-settled awards Ind AS 20 government grants

Risk & scoring profile

Difficulty dimensions

concept	9.0
calc	10.0
memory	9.0
app	10.0
prac	10.0
rev	9.0

Risk profile

skip	Critical
error	High
time	High
memory	High
surprise	Medium

Scoring characteristics

potential	Medium
predict	High
repeat	High
step	High
partial	High
calcSens	High
presentation	High
speed	High

Memory & practice load

memory	9.0
practice	10.0

Formula revision needed

True

Quick recall suitable

True

Self-study suitable

False

Lecture needed

True

Start with questions

True

Revision video alone sufficient

False

8. Ind AS on Disclosures in the Financial Statements

3.86%

6.0

Medium

100m / 71m / 54m

All chapter details · 7 topics · lectures · practice · mistakes

Study & exam profile

Study method

Concept Map → Ind AS Keywords → Practical Example

Theory

False

Chapter length

Medium

Suggested order

Reference marks: minimum

3.0

Reference marks: maximum

9.0

Reference marks: average

6.0

Historical asked marks: minimum

0.0

Historical asked marks: maximum

10.0

Reference marks per hour

0.83

Attempt appearance

an	7
ap	6
pct	86.0
consec	3

Trend

Stable

Source frequency

rtp	Medium
mtp	Medium
pyq	High

Question formats

mcq	2.0
desc	5.0
case	3.0

Priority: 7-attempt window

Priority: 3-attempt window

Study time & lecture plan

First study minutes

436

Regular lecture minutes

360

Fast-track lecture minutes

223

Revision lecture minutes

Revision rounds: minutes

Last-day revision minutes

Plan tiers: minutes

surv	209
pass	314
strong	586
mastery	664

Recall intervals: days

ideal	6
max	12
recall	6

Questions & answer writing

Practice mix

prac	4
theory	4
mcq	21

Practice tiers

surv	3
norm	4
strong	6

Minutes per question

Step marking noted

True

Required workings

Timeline and facts
Ind AS scope
recognition/classification
initial measurement
subsequent measurement
adjustment-wise computation
journal/presentation impact
cross-check

Answer formats

State model/formula
use labelled working notes
keep dates/units consistent
show P&L/OCI/equity impact
pass journal entry where relevant
box final treatment

Presentation checklist

Numbered working notes
clean tables
defined abbreviations
consistent rounding
separate current/non-current and P&L/OCI/equity impacts
highlight final answer

Answer order

Attempt after A+ pillars; choose the cleanest familiar pattern or concise application first

Topic-wise data

topics

n Ind AS 24 related-party disclosures
m 75
mvp True
n Key management personnel
m 75
mvp True
n Ind AS 108 operating segments and quantitative thresholds
m 75
mvp True
n 75 percent external revenue test
m 75
mvp True
n Ind AS 34 interim disclosures
m 45
mvp False
n Ind AS 112 interest in other entities
m 45
mvp False
n Significant judgements and risk disclosures
m 45
mvp False

Priority topic subset

cov	55.0
count	4
mins	240
q	3
marks	4.0

Dependencies

strength	7
indep	False
related	Consolidated and Seperate Financial Statements of Group Entities Analysis of Financial Statements

Learning inventory

concepts	7
formulas	4
formats	4
adj	11
illus	8
traps	5
keywords	28
standards	4
provisions	0
sections	0

Weaknesses & mistakes

Concept traps	Related party relationship assessed only by legal ownership segment aggregation criteria incomplete 10 percent tests not all performed 75 percent test omitted disclosure exemption applied too widely
Calculation mistakes	Wrong recognition date wrong measurement base sign or classification error missing tax/OCI adjustment units or time period inconsistent premature rounding working not reconciled
Presentation mistakes	Ind AS not identified rule quoted without application working-note headings missing journal entry unsupported P&L/OCI/equity impact not shown final treatment not highlighted
Often forgotten	Scope exclusion recognition trigger initial measurement subsequent measurement presentation disclosure transition exception P&L/OCI/equity route tax impact
Potential mark deductions	Wrong Ind AS wrong model or classification omitted adjustment incomplete working incorrect journal entry unsupported assumption missing presentation/disclosure arithmetic carry-forward error
Keywords	Ind AS 24 related-party disclosures key management personnel Ind AS 108 operating segments and quantitative thresholds 75 percent external revenue test Ind AS 34 interim disclosures Ind AS 112 interest in other entities significant judgements and risk disclosures

Risk & scoring profile

Difficulty dimensions

concept	7.0
calc	6.0
memory	9.0
app	8.0
prac	8.0
rev	9.0

Risk profile

skip	High
error	High
time	Medium
memory	High
surprise	Medium

Scoring characteristics

potential	High
predict	High
repeat	High
step	High
partial	High
calcSens	Medium
presentation	High
speed	Medium

Memory & practice load

memory	9.0
practice	8.0

Formula revision needed

True

Quick recall suitable

True

Self-study suitable

True

Lecture needed

False

Start with questions

False

Revision video alone sufficient

False

9. Ind AS 115 Revenue from Contracts with Customers

4.51%

7.0

Difficult

A+

166m / 117m / 90m

All chapter details · 10 topics · lectures · practice · mistakes

Study & exam profile

Study method

Concept Map → ICAI Illustration By Pattern → Full

Theory

False

Chapter length

Long

Suggested order

Reference marks: minimum

3.0

Reference marks: maximum

11.0

Reference marks: average

7.0

Historical asked marks: minimum

2.0

Historical asked marks: maximum

12.0

Reference marks per hour

0.57

Attempt appearance

an	7
ap	7
pct	100.0
consec	7

Trend

Stable

Source frequency

rtp	High
mtp	High
pyq	High

Question formats

mcq	2.0
desc	6.0
case	3.0

Priority: 7-attempt window

A+

Priority: 3-attempt window

A+

Study time & lecture plan

First study minutes

736

Regular lecture minutes

600

Fast-track lecture minutes

372

Revision lecture minutes

138

Revision rounds: minutes

Last-day revision minutes

Plan tiers: minutes

surv	353
pass	530
strong	986
mastery	1116

Recall intervals: days

ideal	4
max	8
recall	4

Questions & answer writing

Practice mix

prac	7
theory	4
mcq	23

Practice tiers

surv	4
norm	7
strong	10

Minutes per question

Step marking noted

True

Required workings

Timeline and facts
Ind AS scope
recognition/classification
initial measurement
subsequent measurement
adjustment-wise computation
journal/presentation impact
cross-check

Answer formats

State model/formula
use labelled working notes
keep dates/units consistent
show P&L/OCI/equity impact
pass journal entry where relevant
box final treatment

Presentation checklist

Numbered working notes
clean tables
defined abbreviations
consistent rounding
separate current/non-current and P&L/OCI/equity impacts
highlight final answer

Answer order

Attempt a familiar high-confidence numerical pillar early; reserve final review for classification, OCI/tax and journal impact

Topic-wise data

topics

n Ind AS 115 scope and five-step model
m 90
mvp True
n Contract identification and combination
m 90
mvp True
n Performance obligations
m 90
mvp True
n Transaction price
m 90
mvp True
n Variable consideration and significant financing
m 90
mvp True
n Allocation using standalone selling prices
m 55
mvp False
n Point-in-time versus over-time revenue
m 55
mvp False
n Contract assets liabilities and costs
m 55
mvp False
n Modifications
m 55
mvp False
n Principal versus agent
m 55
mvp False

Priority topic subset

cov	65.0
count	5
mins	405
q	4
marks	5.0

Dependencies

strength	9
indep	False
related	Ind AS on Items impacting the Financial Statements Ind AS on Disclosures in the Financial Statements

Learning inventory

concepts	10
formulas	16
formats	5
adj	14
illus	12
traps	6
keywords	40
standards	1
provisions	0
sections	0

Weaknesses & mistakes

Concept traps	Contract and performance obligation mixed variable consideration constraint ignored financing component omitted allocation made using cost instead of standalone selling price over-time criterion not established modification treated under wrong method
Calculation mistakes	Wrong recognition date wrong measurement base sign or classification error missing tax/OCI adjustment units or time period inconsistent premature rounding working not reconciled
Presentation mistakes	Ind AS not identified rule quoted without application working-note headings missing journal entry unsupported P&L/OCI/equity impact not shown final treatment not highlighted
Often forgotten	Scope exclusion recognition trigger initial measurement subsequent measurement presentation disclosure transition exception P&L/OCI/equity route tax impact
Potential mark deductions	Wrong Ind AS wrong model or classification omitted adjustment incomplete working incorrect journal entry unsupported assumption missing presentation/disclosure arithmetic carry-forward error
Keywords	Ind AS 115 scope and five-step model contract identification and combination performance obligations transaction price variable consideration and significant financing allocation using standalone selling prices point-in-time versus over-time revenue contract assets liabilities and costs

Risk & scoring profile

Difficulty dimensions

concept	9.0
calc	10.0
memory	8.0
app	10.0
prac	10.0
rev	9.0

Risk profile

skip	Critical
error	High
time	High
memory	High
surprise	Medium

Scoring characteristics

potential	Low
predict	High
repeat	High
step	High
partial	High
calcSens	High
presentation	High
speed	High

Memory & practice load

memory	8.0
practice	10.0

Formula revision needed

True

Quick recall suitable

True

Self-study suitable

False

Lecture needed

True

Start with questions

True

Revision video alone sufficient

False

10. Other Indian Accounting Standards

5.8%

9.0

Medium

166m / 117m / 90m

All chapter details · 12 topics · lectures · practice · mistakes

Study & exam profile

Study method

Concept Map → ICAI Illustration By Pattern → Full

Theory

False

Chapter length

Long

Suggested order

Reference marks: minimum

4.0

Reference marks: maximum

14.0

Reference marks: average

9.0

Historical asked marks: minimum

2.0

Historical asked marks: maximum

15.0

Reference marks per hour

0.76

Attempt appearance

an	7
ap	7
pct	100.0
consec	7

Trend

Stable

Source frequency

rtp	Medium
mtp	Medium
pyq	High

Question formats

mcq	2.0
desc	8.0
case	4.0

Priority: 7-attempt window

Priority: 3-attempt window

Study time & lecture plan

First study minutes

708

Regular lecture minutes

600

Fast-track lecture minutes

372

Revision lecture minutes

138

Revision rounds: minutes

Last-day revision minutes

Plan tiers: minutes

surv	340
pass	510
strong	933
mastery	1050

Recall intervals: days

ideal	6
max	12
recall	6

Questions & answer writing

Practice mix

prac	6
theory	4
mcq	23

Practice tiers

surv	4
norm	6
strong	9

Minutes per question

Step marking noted

True

Required workings

Timeline and facts
Ind AS scope
recognition/classification
initial measurement
subsequent measurement
adjustment-wise computation
journal/presentation impact
cross-check

Answer formats

State model/formula
use labelled working notes
keep dates/units consistent
show P&L/OCI/equity impact
pass journal entry where relevant
box final treatment

Presentation checklist

Numbered working notes
clean tables
defined abbreviations
consistent rounding
separate current/non-current and P&L/OCI/equity impacts
highlight final answer

Answer order

Attempt after A+ pillars; choose the cleanest familiar pattern or concise application first

Topic-wise data

topics

n Ind AS 20 government grants
m 70
mvp True
n Ind AS 21 foreign exchange
m 70
mvp True
n Ind AS 23 borrowing costs
m 70
mvp True
n Ind AS 33 EPS
m 70
mvp True
n Ind AS 34 interim reporting
m 70
mvp True
n Ind AS 40 investment property
m 70
mvp True
n Ind AS 41 agriculture
m 45
mvp False
n Ind AS 116 leases
m 45
mvp False
n Lessee right-of-use model
m 45
mvp False
n Lease liability
m 45
mvp False
n Lessor classification
m 45
mvp False
n Sale and leaseback
m 45
mvp False

Priority topic subset

cov	55.0
count	6
mins	389
q	4
marks	6.0

Dependencies

strength	8
indep	False
related	Ind AS on Assests of the Financial Statements Ind AS on Items impacting the Financial Statements

Learning inventory

concepts	12
formulas	14
formats	5
adj	13
illus	12
traps	6
keywords	48
standards	7
provisions	0
sections	0

Weaknesses & mistakes

Concept traps	Grant recognised before reasonable assurance functional and presentation currency mixed lease term excludes enforceable option period discount-rate selection wrong lease modification and reassessment confused sale-and-leaseback gain overstated
Calculation mistakes	Wrong recognition date wrong measurement base sign or classification error missing tax/OCI adjustment units or time period inconsistent premature rounding working not reconciled
Presentation mistakes	Ind AS not identified rule quoted without application working-note headings missing journal entry unsupported P&L/OCI/equity impact not shown final treatment not highlighted
Often forgotten	Scope exclusion recognition trigger initial measurement subsequent measurement presentation disclosure transition exception P&L/OCI/equity route tax impact
Potential mark deductions	Wrong Ind AS wrong model or classification omitted adjustment incomplete working incorrect journal entry unsupported assumption missing presentation/disclosure arithmetic carry-forward error
Keywords	Ind AS 20 government grants Ind AS 21 foreign exchange Ind AS 23 borrowing costs Ind AS 33 EPS Ind AS 34 interim reporting Ind AS 40 investment property Ind AS 41 agriculture Ind AS 116 leases

Risk & scoring profile

Difficulty dimensions

concept	8.0
calc	9.0
memory	9.0
app	9.0
prac	9.0
rev	9.0

Risk profile

skip	High
error	High
time	High
memory	High
surprise	Medium

Scoring characteristics

potential	High
predict	High
repeat	High
step	High
partial	High
calcSens	High
presentation	High
speed	High

Memory & practice load

memory	9.0
practice	9.0

Formula revision needed

True

Quick recall suitable

True

Self-study suitable

False

Lecture needed

True

Start with questions

True

Revision video alone sufficient

False

11. Accounting and Reporting of Financial Instruments

11.14%

17.3

Difficult

A+

166m / 117m / 90m

All chapter details · 13 topics · lectures · practice · mistakes

Study & exam profile

Study method

Concept Map → ICAI Illustration By Pattern → Full

Theory

False

Chapter length

Long

Suggested order

Reference marks: minimum

8.0

Reference marks: maximum

26.0

Reference marks: average

17.3

Historical asked marks: minimum

2.0

Historical asked marks: maximum

28.0

Reference marks per hour

1.22

Attempt appearance

an	7
ap	7
pct	100.0
consec	7

Trend

Stable

Source frequency

rtp	High
mtp	High
pyq	High

Question formats

mcq	4.0
desc	16.0
case	8.0

Priority: 7-attempt window

A+

Priority: 3-attempt window

A+

Study time & lecture plan

First study minutes

848

Regular lecture minutes

600

Fast-track lecture minutes

372

Revision lecture minutes

138

Revision rounds: minutes

Last-day revision minutes

Plan tiers: minutes

surv	407
pass	611
strong	1248
mastery	1456

Recall intervals: days

ideal	4
max	8
recall	4

Questions & answer writing

Practice mix

prac	11
theory	5
mcq	25

Practice tiers

surv	7
norm	11
strong	16

Minutes per question

Step marking noted

True

Required workings

Timeline and facts
Ind AS scope
recognition/classification
initial measurement
subsequent measurement
adjustment-wise computation
journal/presentation impact
cross-check

Answer formats

State model/formula
use labelled working notes
keep dates/units consistent
show P&L/OCI/equity impact
pass journal entry where relevant
box final treatment

Presentation checklist

Numbered working notes
clean tables
defined abbreviations
consistent rounding
separate current/non-current and P&L/OCI/equity impacts
highlight final answer

Answer order

Attempt a familiar high-confidence numerical pillar early; reserve final review for classification, OCI/tax and journal impact

Topic-wise data

topics

n Ind AS 32 financial liability versus equity
m 80
mvp True
n Compound instruments
m 80
mvp True
n Treasury shares
m 80
mvp True
n Offsetting
m 80
mvp True
n Ind AS 109 classification and measurement
m 80
mvp True
n Business-model and SPPI tests
m 80
mvp True
n Amortised cost FVOCI and FVTPL
m 80
mvp True
n Effective interest rate
m 50
mvp False
n Expected credit loss
m 50
mvp False
n Impairment stages
m 50
mvp False
n Hedge accounting
m 50
mvp False
n Derecognition
m 50
mvp False
n Ind AS 107 disclosures
m 50
mvp False

Priority topic subset

cov	65.0
count	7
mins	466
q	7
marks	11.0

Dependencies

strength	10
indep	False
related	Ind AS 103 Business Combinations Consolidated and Seperate Financial Statements of Group Entities

Learning inventory

concepts	13
formulas	16
formats	5
adj	14
illus	12
traps	7
keywords	52
standards	3
provisions	0
sections	0

Weaknesses & mistakes

Concept traps	Liability and equity classification based on legal form transaction costs routed incorrectly SPPI test skipped EIR cash flows wrong 12-month and lifetime ECL mixed modification and derecognition confused hedge ineffectiveness omitted
Calculation mistakes	Wrong recognition date wrong measurement base sign or classification error missing tax/OCI adjustment units or time period inconsistent premature rounding working not reconciled
Presentation mistakes	Ind AS not identified rule quoted without application working-note headings missing journal entry unsupported P&L/OCI/equity impact not shown final treatment not highlighted
Often forgotten	Scope exclusion recognition trigger initial measurement subsequent measurement presentation disclosure transition exception P&L/OCI/equity route tax impact
Potential mark deductions	Wrong Ind AS wrong model or classification omitted adjustment incomplete working incorrect journal entry unsupported assumption missing presentation/disclosure arithmetic carry-forward error
Keywords	Ind AS 32 financial liability versus equity compound instruments treasury shares offsetting Ind AS 109 classification and measurement business-model and SPPI tests amortised cost FVOCI and FVTPL effective interest rate

Risk & scoring profile

Difficulty dimensions

concept	10.0
calc	10.0
memory	10.0
app	10.0
prac	10.0
rev	10.0

Risk profile

skip	Critical
error	High
time	High
memory	High
surprise	Medium

Scoring characteristics

potential	High
predict	High
repeat	High
step	High
partial	High
calcSens	High
presentation	High
speed	High

Memory & practice load

memory	10.0
practice	10.0

Formula revision needed

True

Quick recall suitable

True

Self-study suitable

False

Lecture needed

True

Start with questions

True

Revision video alone sufficient

False

12. Ind AS 103 Business Combinations

6.44%

10.0

Difficult

A+

166m / 117m / 90m

All chapter details · 11 topics · lectures · practice · mistakes

Study & exam profile

Study method

Concept Map → ICAI Illustration By Pattern → Full

Theory

False

Chapter length

Long

Suggested order

Reference marks: minimum

5.0

Reference marks: maximum

15.0

Reference marks: average

10.0

Historical asked marks: minimum

2.0

Historical asked marks: maximum

16.0

Reference marks per hour

0.79

Attempt appearance

an	7
ap	7
pct	100.0
consec	7

Trend

Stable

Source frequency

rtp	High
mtp	High
pyq	High

Question formats

mcq	3.0
desc	9.0
case	5.0

Priority: 7-attempt window

A+

Priority: 3-attempt window

A+

Study time & lecture plan

First study minutes

764

Regular lecture minutes

600

Fast-track lecture minutes

372

Revision lecture minutes

138

Revision rounds: minutes

Last-day revision minutes

Plan tiers: minutes

surv	367
pass	550
strong	1064
mastery	1220

Recall intervals: days

ideal	4
max	8
recall	4

Questions & answer writing

Practice mix

prac	8
theory	4
mcq	24

Practice tiers

surv	5
norm	8
strong	12

Minutes per question

Step marking noted

True

Required workings

Timeline and facts
Ind AS scope
recognition/classification
initial measurement
subsequent measurement
adjustment-wise computation
journal/presentation impact
cross-check

Answer formats

State model/formula
use labelled working notes
keep dates/units consistent
show P&L/OCI/equity impact
pass journal entry where relevant
box final treatment

Presentation checklist

Numbered working notes
clean tables
defined abbreviations
consistent rounding
separate current/non-current and P&L/OCI/equity impacts
highlight final answer

Answer order

Attempt a familiar high-confidence numerical pillar early; reserve final review for classification, OCI/tax and journal impact

Topic-wise data

topics

n Ind AS 103 scope and acquisition method
m 85
mvp True
n Identifying acquirer and acquisition date
m 85
mvp True
n Consideration transferred
m 85
mvp True
n Contingent consideration
m 85
mvp True
n Identifiable assets and liabilities at fair value
m 85
mvp True
n NCI measurement
m 85
mvp True
n Goodwill and bargain purchase
m 55
mvp False
n Measurement-period adjustments
m 55
mvp False
n Step acquisition
m 55
mvp False
n Common-control combinations
m 55
mvp False
n Reverse acquisition
m 55
mvp False

Priority topic subset

cov	65.0
count	6
mins	420
q	5
marks	7.0

Dependencies

strength	10
indep	False
related	Consolidated and Seperate Financial Statements of Group Entities Ind AS on Assests of the Financial Statements

Learning inventory

concepts	11
formulas	16
formats	5
adj	14
illus	12
traps	6
keywords	44
standards	2
provisions	0
sections	0

Weaknesses & mistakes

Concept traps	Acquisition date and agreement date mixed purchase consideration includes acquisition costs NCI method inconsistent goodwill formula sign wrong pre-existing interest remeasurement omitted common-control pooling entries wrong
Calculation mistakes	Wrong recognition date wrong measurement base sign or classification error missing tax/OCI adjustment units or time period inconsistent premature rounding working not reconciled
Presentation mistakes	Ind AS not identified rule quoted without application working-note headings missing journal entry unsupported P&L/OCI/equity impact not shown final treatment not highlighted
Often forgotten	Scope exclusion recognition trigger initial measurement subsequent measurement presentation disclosure transition exception P&L/OCI/equity route tax impact
Potential mark deductions	Wrong Ind AS wrong model or classification omitted adjustment incomplete working incorrect journal entry unsupported assumption missing presentation/disclosure arithmetic carry-forward error
Keywords	Ind AS 103 scope and acquisition method identifying acquirer and acquisition date consideration transferred contingent consideration identifiable assets and liabilities at fair value NCI measurement goodwill and bargain purchase measurement-period adjustments

Risk & scoring profile

Difficulty dimensions

concept	10.0
calc	10.0
memory	9.0
app	10.0
prac	10.0
rev	9.0

Risk profile

skip	Critical
error	High
time	High
memory	High
surprise	Medium

Scoring characteristics

potential	Low
predict	High
repeat	High
step	High
partial	High
calcSens	High
presentation	High
speed	High

Memory & practice load

memory	9.0
practice	10.0

Formula revision needed

True

Quick recall suitable

True

Self-study suitable

False

Lecture needed

True

Start with questions

True

Revision video alone sufficient

False

13. Consolidated and Seperate Financial Statements of Group Entities

12.88%

20.0

Difficult

A+

166m / 117m / 90m

All chapter details · 12 topics · lectures · practice · mistakes

Study & exam profile

Study method

Concept Map → ICAI Illustration By Pattern → Full

Theory

False

Chapter length

Long

Suggested order

Reference marks: minimum

10.0

Reference marks: maximum

29.0

Reference marks: average

20.0

Historical asked marks: minimum

2.0

Historical asked marks: maximum

32.0

Reference marks per hour

1.42

Attempt appearance

an	7
ap	7
pct	100.0
consec	7

Trend

Stable

Source frequency

rtp	High
mtp	High
pyq	High

Question formats

mcq	5.0
desc	18.0
case	9.0

Priority: 7-attempt window

A+

Priority: 3-attempt window

A+

Study time & lecture plan

First study minutes

848

Regular lecture minutes

600

Fast-track lecture minutes

372

Revision lecture minutes

138

Revision rounds: minutes

Last-day revision minutes

Plan tiers: minutes

surv	407
pass	611
strong	1273
mastery	1494

Recall intervals: days

ideal	4
max	8
recall	4

Questions & answer writing

Practice mix

prac	11
theory	5
mcq	25

Practice tiers

surv	7
norm	11
strong	17

Minutes per question

Step marking noted

True

Required workings

Timeline and facts
Ind AS scope
recognition/classification
initial measurement
subsequent measurement
adjustment-wise computation
journal/presentation impact
cross-check

Answer formats

State model/formula
use labelled working notes
keep dates/units consistent
show P&L/OCI/equity impact
pass journal entry where relevant
box final treatment

Presentation checklist

Numbered working notes
clean tables
defined abbreviations
consistent rounding
separate current/non-current and P&L/OCI/equity impacts
highlight final answer

Answer order

Attempt a familiar high-confidence numerical pillar early; reserve final review for classification, OCI/tax and journal impact

Topic-wise data

topics

n Ind AS 110 control assessment
m 85
mvp True
n Power returns and ability to use power
m 85
mvp True
n Consolidation procedure
m 85
mvp True
n Pre- and post-acquisition profits
m 85
mvp True
n Goodwill and NCI
m 85
mvp True
n Intra-group balances and unrealised profit
m 85
mvp True
n Changes in ownership
m 55
mvp False
n Disposal and loss of control
m 55
mvp False
n Ind AS 28 associates and equity method
m 55
mvp False
n Ind AS 111 joint arrangements
m 55
mvp False
n Ind AS 27 separate financial statements
m 55
mvp False
n Ind AS 112 disclosures
m 55
mvp False

Priority topic subset

cov	65.0
count	6
mins	466
q	7
marks	13.0

Dependencies

strength	10
indep	False
related	Accounting and Reporting of Financial Instruments Ind AS on Disclosures in the Financial Statements

Learning inventory

concepts	12
formulas	16
formats	5
adj	14
illus	12
traps	6
keywords	48
standards	6
provisions	0
sections	0

Weaknesses & mistakes

Concept traps	Control assessed only by shareholding acquisition analysis date wrong unrealised profit adjustment made in wrong entity NCI share of post-acquisition movement wrong associate goodwill separated incorrectly disposal reserve and OCI recycling omitted
Calculation mistakes	Wrong recognition date wrong measurement base sign or classification error missing tax/OCI adjustment units or time period inconsistent premature rounding working not reconciled
Presentation mistakes	Ind AS not identified rule quoted without application working-note headings missing journal entry unsupported P&L/OCI/equity impact not shown final treatment not highlighted
Often forgotten	Scope exclusion recognition trigger initial measurement subsequent measurement presentation disclosure transition exception P&L/OCI/equity route tax impact
Potential mark deductions	Wrong Ind AS wrong model or classification omitted adjustment incomplete working incorrect journal entry unsupported assumption missing presentation/disclosure arithmetic carry-forward error
Keywords	Ind AS 110 control assessment power returns and ability to use power consolidation procedure pre- and post-acquisition profits goodwill and NCI intra-group balances and unrealised profit changes in ownership disposal and loss of control

Risk & scoring profile

Difficulty dimensions

concept	10.0
calc	10.0
memory	10.0
app	10.0
prac	10.0
rev	10.0

Risk profile

skip	Critical
error	High
time	High
memory	High
surprise	Medium

Scoring characteristics

potential	High
predict	High
repeat	High
step	High
partial	High
calcSens	High
presentation	High
speed	High

Memory & practice load

memory	10.0
practice	10.0

Formula revision needed

True

Quick recall suitable

True

Self-study suitable

False

Lecture needed

True

Start with questions

True

Revision video alone sufficient

False

14. Ind AS 101 First-time Adoption of Ind AS

4.06%

6.3

Medium

100m / 71m / 54m

All chapter details · 10 topics · lectures · practice · mistakes

Study & exam profile

Study method

Concept Map → ICAI Illustration By Pattern → Full

Theory

False

Chapter length

Medium

Suggested order

Reference marks: minimum

3.0

Reference marks: maximum

10.0

Reference marks: average

6.3

Historical asked marks: minimum

2.0

Historical asked marks: maximum

11.0

Reference marks per hour

0.87

Attempt appearance

an	7
ap	7
pct	100.0
consec	7

Trend

Stable

Source frequency

rtp	Medium
mtp	Medium
pyq	High

Question formats

mcq	2.0
desc	6.0
case	3.0

Priority: 7-attempt window

Priority: 3-attempt window

Study time & lecture plan

First study minutes

436

Regular lecture minutes

360

Fast-track lecture minutes

223

Revision lecture minutes

Revision rounds: minutes

Last-day revision minutes

Plan tiers: minutes

surv	209
pass	314
strong	586
mastery	664

Recall intervals: days

ideal	6
max	12
recall	6

Questions & answer writing

Practice mix

prac	4
theory	4
mcq	23

Practice tiers

surv	3
norm	4
strong	6

Minutes per question

Step marking noted

True

Required workings

Timeline and facts
Ind AS scope
recognition/classification
initial measurement
subsequent measurement
adjustment-wise computation
journal/presentation impact
cross-check

Answer formats

State model/formula
use labelled working notes
keep dates/units consistent
show P&L/OCI/equity impact
pass journal entry where relevant
box final treatment

Presentation checklist

Numbered working notes
clean tables
defined abbreviations
consistent rounding
separate current/non-current and P&L/OCI/equity impacts
highlight final answer

Answer order

Attempt after A+ pillars; choose the cleanest familiar pattern or concise application first

Topic-wise data

topics

n Ind AS 101 opening Ind AS balance sheet
m 55
mvp True
n Date of transition
m 55
mvp True
n Mandatory exceptions
m 55
mvp True
n Optional exemptions
m 55
mvp True
n Accounting policies
m 55
mvp True
n Reconciliations of equity and total comprehensive income
m 35
mvp False
n Deemed cost
m 35
mvp False
n Cumulative translation differences
m 35
mvp False
n Past business combinations
m 35
mvp False
n First Ind AS financial statements
m 35
mvp False

Priority topic subset

cov	55.0
count	5
mins	240
q	3
marks	4.0

Dependencies

strength	8
indep	False
related	Ind AS 103 Business Combinations Consolidated and Seperate Financial Statements of Group Entities

Learning inventory

concepts	10
formulas	13
formats	5
adj	13
illus	8
traps	5
keywords	40
standards	1
provisions	0
sections	0

Weaknesses & mistakes

Concept traps	Reporting date and transition date confused exemption treated as exception estimates changed using hindsight reconciliation requirements incomplete derecognition exception ignored
Calculation mistakes	Wrong recognition date wrong measurement base sign or classification error missing tax/OCI adjustment units or time period inconsistent premature rounding working not reconciled
Presentation mistakes	Ind AS not identified rule quoted without application working-note headings missing journal entry unsupported P&L/OCI/equity impact not shown final treatment not highlighted
Often forgotten	Scope exclusion recognition trigger initial measurement subsequent measurement presentation disclosure transition exception P&L/OCI/equity route tax impact
Potential mark deductions	Wrong Ind AS wrong model or classification omitted adjustment incomplete working incorrect journal entry unsupported assumption missing presentation/disclosure arithmetic carry-forward error
Keywords	Ind AS 101 opening Ind AS balance sheet date of transition mandatory exceptions optional exemptions accounting policies reconciliations of equity and total comprehensive income deemed cost cumulative translation differences

Risk & scoring profile

Difficulty dimensions

concept	8.0
calc	8.0
memory	9.0
app	9.0
prac	9.0
rev	9.0

Risk profile

skip	High
error	High
time	Medium
memory	High
surprise	Medium

Scoring characteristics

potential	High
predict	High
repeat	High
step	High
partial	High
calcSens	High
presentation	High
speed	Medium

Memory & practice load

memory	9.0
practice	9.0

Formula revision needed

True

Quick recall suitable

True

Self-study suitable

False

Lecture needed

True

Start with questions

False

Revision video alone sufficient

False

15. Analysis of Financial Statements

2.58%

4.0

Medium

100m / 71m / 54m

All chapter details · 8 topics · lectures · practice · mistakes

Study & exam profile

Study method

Concept Map → ICAI Illustration By Pattern → Full

Theory

False

Chapter length

Medium

Suggested order

Reference marks: minimum

2.0

Reference marks: maximum

6.0

Reference marks: average

4.0

Historical asked marks: minimum

0.0

Historical asked marks: maximum

7.0

Reference marks per hour

0.59

Attempt appearance

an	7
ap	5
pct	71.0
consec	2

Trend

Stable

Source frequency

rtp	Low
mtp	Low
pyq	Medium

Question formats

mcq	1.0
desc	4.0
case	2.0

Priority: 7-attempt window

Priority: 3-attempt window

Study time & lecture plan

First study minutes

408

Regular lecture minutes

360

Fast-track lecture minutes

223

Revision lecture minutes

Revision rounds: minutes

Last-day revision minutes

Plan tiers: minutes

surv	196
pass	294
strong	533
mastery	598

Recall intervals: days

ideal	9
max	18
recall	9

Questions & answer writing

Practice mix

prac	3
theory	3
mcq	20

Practice tiers

surv	2
norm	3
strong	5

Minutes per question

Step marking noted

True

Required workings

Timeline and facts
Ind AS scope
recognition/classification
initial measurement
subsequent measurement
adjustment-wise computation
journal/presentation impact
cross-check

Answer formats

State model/formula
use labelled working notes
keep dates/units consistent
show P&L/OCI/equity impact
pass journal entry where relevant
box final treatment

Presentation checklist

Numbered working notes
clean tables
defined abbreviations
consistent rounding
separate current/non-current and P&L/OCI/equity impacts
highlight final answer

Answer order

Attempt after A+ pillars; choose the cleanest familiar pattern or concise application first

Topic-wise data

topics

n Common-size and comparative financial statements
m 65
mvp True
n Horizontal and vertical analysis
m 65
mvp True
n Profitability liquidity solvency efficiency and market ratios
m 65
mvp True
n Cash-flow analysis
m 65
mvp True
n Earnings quality
m 40
mvp False
n Segment and trend interpretation
m 40
mvp False
n Limitations of ratio analysis
m 40
mvp False
n Red-flag identification
m 40
mvp False

Priority topic subset

cov	45.0
count	4
mins	224
q	2
marks	3.0

Dependencies

strength	7
indep	False
related	Accounting and Reporting of Financial Instruments Consolidated and Seperate Financial Statements of Group Entities

Learning inventory

concepts	8
formulas	13
formats	5
adj	13
illus	8
traps	5
keywords	32
standards	2
provisions	0
sections	0

Weaknesses & mistakes

Concept traps	Ratio formula uses inconsistent numerator and denominator average balance omitted one-year ratio interpreted without benchmark cash profit confused with operating cash flow accounting-policy differences ignored
Calculation mistakes	Wrong recognition date wrong measurement base sign or classification error missing tax/OCI adjustment units or time period inconsistent premature rounding working not reconciled
Presentation mistakes	Ind AS not identified rule quoted without application working-note headings missing journal entry unsupported P&L/OCI/equity impact not shown final treatment not highlighted
Often forgotten	Scope exclusion recognition trigger initial measurement subsequent measurement presentation disclosure transition exception P&L/OCI/equity route tax impact
Potential mark deductions	Wrong Ind AS wrong model or classification omitted adjustment incomplete working incorrect journal entry unsupported assumption missing presentation/disclosure arithmetic carry-forward error
Keywords	Common-size and comparative financial statements horizontal and vertical analysis profitability liquidity solvency efficiency and market ratios cash-flow analysis earnings quality segment and trend interpretation limitations of ratio analysis red-flag identification

Risk & scoring profile

Difficulty dimensions

concept	7.0
calc	8.0
memory	7.0
app	9.0
prac	9.0
rev	7.0

Risk profile

skip	Medium
error	High
time	Medium
memory	High
surprise	Medium

Scoring characteristics

potential	Low
predict	Medium
repeat	Medium
step	High
partial	High
calcSens	High
presentation	High
speed	Medium

Memory & practice load

memory	7.0
practice	9.0

Formula revision needed

True

Quick recall suitable

True

Self-study suitable

True

Lecture needed

False

Start with questions

False

Revision video alone sufficient

False

16. Professional and Ethical Duty of a Chartered Accountant

2.38%

3.7

Medium

58m / 41m / 31m

All chapter details · 8 topics · lectures · practice · mistakes

Study & exam profile

Study method

Concept Map → Ind AS Keywords → Practical Example

Theory

True

Chapter length

Short

Suggested order

Reference marks: minimum

1.0

Reference marks: maximum

6.0

Reference marks: average

3.7

Historical asked marks: minimum

2.0

Historical asked marks: maximum

6.0

Reference marks per hour

0.91

Attempt appearance

an	7
ap	7
pct	100.0
consec	7

Trend

Stable

Source frequency

rtp	Medium
mtp	Medium
pyq	High

Question formats

mcq	1.0
desc	3.0
case	2.0

Priority: 7-attempt window

Priority: 3-attempt window

Study time & lecture plan

First study minutes

245

Regular lecture minutes

210

Fast-track lecture minutes

130

Revision lecture minutes

Revision rounds: minutes

Last-day revision minutes

Plan tiers: minutes

surv	118
pass	176
strong	345
mastery	397

Recall intervals: days

ideal	6
max	12
recall	6

Questions & answer writing

Practice mix

prac	2
theory	4
mcq	23

Practice tiers

surv	2
norm	2
strong	4

Minutes per question

Step marking noted

False

Required workings

Applicable Ind AS/principle
requirement
fact-wise application
financial reporting impact
conclusion

Answer formats

Issue → Ind AS/principle → requirement → application → conclusion

Presentation checklist

Numbered working notes
clean tables
defined abbreviations
consistent rounding
separate current/non-current and P&L/OCI/equity impacts
highlight final answer

Answer order

Attempt after A+ pillars; choose the cleanest familiar pattern or concise application first

Topic-wise data

topics

n Fundamental ethical principles
m 40
mvp True
n Integrity objectivity competence confidentiality and professional behaviour
m 40
mvp True
n Threats and safeguards
m 40
mvp True
n Professional judgement and skepticism in reporting
m 40
mvp True
n Earnings management
m 25
mvp False
n Faithful representation
m 25
mvp False
n Compliance versus substance
m 25
mvp False
n Responsibilities of preparer and chartered accountant
m 25
mvp False

Priority topic subset

cov	55.0
count	4
mins	135
q	2
marks	2.0

Dependencies

strength	7
indep	False
related	Analysis of Financial Statements Accounting and Technology

Learning inventory

concepts	8
formulas	0
formats	5
adj	5
illus	5
traps	4
keywords	32
standards	1
provisions	0
sections	0

Weaknesses & mistakes

Concept traps	Ethical principle listed without applying facts threat identified without safeguard management pressure accepted as justification legal compliance treated as sufficient despite misleading reporting
Calculation mistakes	Numerical impact is limited focus on classification, scope, applicability and precise terminology
Presentation mistakes	Ind AS not identified rule quoted without application working-note headings missing journal entry unsupported P&L/OCI/equity impact not shown final treatment not highlighted
Often forgotten	Scope exclusion recognition trigger initial measurement subsequent measurement presentation disclosure transition exception P&L/OCI/equity route tax impact
Potential mark deductions	Wrong Ind AS wrong model or classification omitted adjustment incomplete working incorrect journal entry unsupported assumption missing presentation/disclosure arithmetic carry-forward error
Keywords	Fundamental ethical principles integrity objectivity competence confidentiality and professional behaviour threats and safeguards professional judgement and skepticism in reporting earnings management faithful representation compliance versus substance responsibilities of preparer and chartered accountant

Risk & scoring profile

Difficulty dimensions

concept	7.0
calc	2.0
memory	9.0
app	9.0
prac	9.0
rev	9.0

Risk profile

skip	High
error	Low
time	Low
memory	High
surprise	Medium

Scoring characteristics

potential	High
predict	High
repeat	High
step	Medium
partial	Medium
calcSens	Low
presentation	Medium
speed	Medium

Memory & practice load

memory	9.0
practice	9.0

Formula revision needed

False

Quick recall suitable

True

Self-study suitable

True

Lecture needed

False

Start with questions

False

Revision video alone sufficient

False

17. Accounting and Technology

5.8%

9.0

Medium

100m / 71m / 54m

All chapter details · 10 topics · lectures · practice · mistakes

Study & exam profile

Study method

Concept Map → Ind AS Keywords → Practical Example

Theory

True

Chapter length

Medium

Suggested order

Reference marks: minimum

4.0

Reference marks: maximum

14.0

Reference marks: average

9.0

Historical asked marks: minimum

2.0

Historical asked marks: maximum

15.0

Reference marks per hour

1.42

Attempt appearance

an	7
ap	7
pct	100.0
consec	7

Trend

Stable

Source frequency

rtp	Medium
mtp	Medium
pyq	High

Question formats

mcq	2.0
desc	8.0
case	4.0

Priority: 7-attempt window

Priority: 3-attempt window

Study time & lecture plan

First study minutes

380

Regular lecture minutes

360

Fast-track lecture minutes

223

Revision lecture minutes

Revision rounds: minutes

Last-day revision minutes

Plan tiers: minutes

surv	182
pass	274
strong	480
mastery	532

Recall intervals: days

ideal	6
max	12
recall	6

Questions & answer writing

Practice mix

prac	2
theory	4
mcq	21

Practice tiers

surv	2
norm	2
strong	4

Minutes per question

Step marking noted

False

Required workings

Applicable Ind AS/principle
requirement
fact-wise application
financial reporting impact
conclusion

Answer formats

Issue → Ind AS/principle → requirement → application → conclusion

Presentation checklist

Numbered working notes
clean tables
defined abbreviations
consistent rounding
separate current/non-current and P&L/OCI/equity impacts
highlight final answer

Answer order

Attempt after A+ pillars; choose the cleanest familiar pattern or concise application first

Topic-wise data

topics

n Artificial intelligence in accounting
m 45
mvp True
n Robotic process automation
m 45
mvp True
n Blockchain and distributed ledgers
m 45
mvp True
n Cloud accounting
m 45
mvp True
n Big-data analytics
m 45
mvp True
n XBRL and digital reporting
m 30
mvp False
n Cybersecurity
m 30
mvp False
n Continuous accounting
m 30
mvp False
n Technology controls
m 30
mvp False
n Practical application to consolidation revenue leases financial instruments and disclosure
m 30
mvp False

Priority topic subset

cov	55.0
count	5
mins	209
q	2
marks	6.0

Dependencies

strength	7
indep	False
related	Professional and Ethical Duty of a Chartered Accountant Analysis of Financial Statements

Learning inventory

concepts	10
formulas	1
formats	5
adj	5
illus	8
traps	5
keywords	40
standards	0
provisions	0
sections	0

Weaknesses & mistakes

Concept traps	Technology described without accounting use-case automation assumed to remove judgement blockchain data assumed inherently correct cybersecurity and access-control risks omitted model output used without validation
Calculation mistakes	Numerical impact is limited focus on classification, scope, applicability and precise terminology
Presentation mistakes	Ind AS not identified rule quoted without application working-note headings missing journal entry unsupported P&L/OCI/equity impact not shown final treatment not highlighted
Often forgotten	Scope exclusion recognition trigger initial measurement subsequent measurement presentation disclosure transition exception P&L/OCI/equity route tax impact
Potential mark deductions	Wrong Ind AS wrong model or classification omitted adjustment incomplete working incorrect journal entry unsupported assumption missing presentation/disclosure arithmetic carry-forward error
Keywords	Artificial intelligence in accounting robotic process automation blockchain and distributed ledgers cloud accounting big-data analytics XBRL and digital reporting cybersecurity continuous accounting

Risk & scoring profile

Difficulty dimensions

concept	7.0
calc	3.0
memory	8.0
app	9.0
prac	9.0
rev	8.0

Risk profile

skip	High
error	Low
time	Medium
memory	High
surprise	Medium

Scoring characteristics

potential	High
predict	High
repeat	High
step	Medium
partial	Medium
calcSens	Low
presentation	Medium
speed	Medium

Memory & practice load

memory	8.0
practice	9.0

Formula revision needed

False

Quick recall suitable

True

Self-study suitable

True

Lecture needed

False

Start with questions

False

Revision video alone sufficient

False

Historical/reference data from the provided FR planner, not independently verified predictions. Topic m = reference minutes; mvp = priority subset.

Your learning support

📝 Test Series

Chapter tests, checked answers and mock reviews.

♧ Mentorship

Subject guidance and revision accountability.

🖥️ Lectures

Concept lessons and revision resources.

Your revision, organised.

Your preparation at a glance

Preparation by subject

Your rank

Ahead of you right now

Today's study roadmap

Consolidated and Seperate Financial Statementsof Group Entities

⚠ Common mistakes to avoid

Plan your chapter study time

Today’s chapter sequence

Keep yesterday's learning fresh

Your subjects & time plan

Where to invest your time

Your revision plan

Your progress, beside your peers

Mock test analysis

Turn weak areas into your next win

Subject-wise Performance Benchmark

Who is completing their daily targets?

1,842 of 6,149

What could extra effort change?

Your improvement opportunities

Give FR 40 more minutes

Improve your test score by 5 marks

Your question practice log

How students are performing

Score distribution across the attempt

Students completing the targets

Subject strategies & priority questions

Subject strategy

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Chapter preparation and question matrix

Your complete FR chapter tracker

Your learning support

Consolidated and Seperate Financial Statements
of Group Entities