Paper 1
Group 1
Most Asked Financial Reporting Topics
Top 30 topics ranked by frequency in CA Final exams
30
Topics Ranked
311
Total Questions
2015-26
Years Analyzed
Exam Strategy: The top 10 topics account for ~53% of questions in Financial Reporting. Master these first for maximum marks.
1
Consolidation
2015-2026 17 hard
15 medium
32
questions
2
Revenue Recognition
2015-2026 30 medium
30
questions
3
Financial Instruments
2017-2026 2 hard
21 medium
23
questions
4
Borrowing Costs
2016-2025 2 hard
14 medium
16
questions
5
Leases
2017-2026 2 hard
13 medium
15
questions
6
Property, Plant And Equipment
2015-2026 1 hard
14 medium
15
questions
7
Financial Reporting
2016-2022 14 medium
14
questions
8
Foreign Currency Transactions
2015-2025 1 hard
7 medium
8
questions
9
Provisions, Contingent Liabilities And Contingent Assets
2018-2024 7 medium
7
questions
10
Employee Benefits
2015-2025 1 hard
5 medium
6
questions
11
Property, Plant And Equipment (Ppe)
2016-2024 1 hard
5 medium
6
questions
12
Share-Based Payments
2018-2025 2 hard
4 medium
6
questions
13
Business Combination
2019-2025 6 medium
6
questions
14
Intangible Assets
2018-2023 6 medium
6
questions
15
Financial Statements
2016-2019 5 medium
5
questions
16
Segment Reporting
2018-2024 5 medium
5
questions
17
Corporate Social Responsibility (Csr)
2018-2023 5 medium
5
questions
18
Impairment Of Assets
2018-2025 1 hard
4 medium
5
questions
19
Business Combinations
2020-2024 2 hard
3 medium
5
questions
20
Government Grants
2017-2026 5 medium
5
questions
21
Derivatives
2021-2021 4 medium
4
questions
22
Foreign Exchange
2015-2015 1 hard
3 medium
4
questions
23
Inventories
2022-2024 4 medium
4
questions
24
Goodwill
2020-2025 1 hard
3 medium
4
questions
25
Deferred Tax
2023-2026 4 medium
4
questions
26
Cash Flow Statement
2015-2024 1 hard
3 medium
4
questions
27
First-Time Adoption Of Ind As
2020-2026 1 hard
3 medium
4
questions
28
Valuation
2017-2022 1 hard
2 medium
3
questions
29
Earnings Per Share (Eps)
2015-2025 3 medium
3
questions
30
Provisions
2015-2024 3 medium
3
questions