CA Final FR: the ten Ind AS that carry 57 of 100 marks.
Every question in the six New Scheme Financial Reporting papers — May 2024 to May 2026 — read, mapped to the standard it tests, and counted. These are the real numbers, not an opinion about them.
Financial Reporting — expected marks by Ind AS
The full top ten
"Appears" is how many of the six attempts it showed up in. "When it appears" is what it was worth on those occasions — which is the number that tells you whether something is small or merely rare.
| # | Ind AS | What it covers | Exp. marks | Cumulative | Appears | When it appears |
|---|---|---|---|---|---|---|
| 1 | Ind AS 110 | Consolidated Financial Statements | 11.0 | 11.0 | 5/6 | 12.0 |
| 2 | Ind AS 109 | Financial Instruments: Recognition & Measurement | 7.9 | 18.9 | 6/6 | 8.7 |
| 3 | Ind AS 103 | Business Combinations | 7.0 | 25.9 | 4/6 | 10.5 |
| 4 | Ind AS 115 | Revenue from Contracts with Customers | 6.6 | 32.5 | 6/6 | 7.5 |
| 5 | Ind AS 32 | Financial Instruments: Presentation (equity vs liability) | 5.1 | 37.6 | 5/6 | 6.8 |
| 6 | Ind AS 101 | First-time Adoption of Ind AS | 5.0 | 42.6 | 6/6 | 5.5 |
| 7 | Ind AS 19 | Employee Benefits | 4.1 | 46.7 | 4/6 | 6.8 |
| 8 | Ind AS 20 | Government Grants | 3.6 | 50.3 | 4/6 | 6.0 |
| 9 | Ind AS 1 | Presentation of Financial Statements | 3.6 | 53.9 | 5/6 | 4.8 |
| 10 | Accounting & Technology | Blockchain, cloud, technology in financial reporting | 3.3 | 57.2 | 4/6 | 5.5 |
What this does not tell you
It is not a prediction. We back-tested three ways of ranking these units against the actual results: a plain long-run average, a recency-weighted model, and one weighted by how often a topic recurs. The plain average beat both of the clever ones, on every paper. Six attempts is not enough data for "trending topics" to mean anything, so we do not sell that idea. What you are looking at is where the marks have sat, which is a far better basis for planning than a guess — and still not a forecast. Read the disclaimer.
How it was built
Classified by a Chartered Accountant, question by question — not scraped, not crowdsourced, and not compiled by a content team. That is the difference between a question about Ind AS 110 and one that merely mentions it.
Official papers only
The six New Scheme attempts, May 2024 to May 2026, from the institute's own published papers.
Every question read and tagged
Each question mapped to the standard it tests, with its marks. Counted, not estimated.
Optional questions weighted
FR prints 114 marks but you attempt 100. Optional questions are weighted accordingly rather than double-counted, which is where most informal "analysis" goes wrong.
What CA Final students said
Early buyers, in their own words.
When you're short on time it's seriously useful. It's enough to get you through.
Really useful for me. My friends said whoever made this should just be mentoring people — they felt the same.
When there's a lot to cover and limited time, this makes prioritising much easier. Instead of randomly deciding what to focus on, I could clearly see which chapters have historically carried more weight and plan my revision accordingly.
What I found useful is that it's based on actual past exam questions and marks, not predictions. It gives you a clear picture of where the weightage has historically been, which really helps when deciding how to allocate your study time.
This is one paper of six
Financial Reporting is one of three papers in CA Final Group 1, and Group 2 has three more. The full report covers every paper in a group and adds what a top-ten list cannot: all 34 FR units ranked and banded A-must / B-should / C-skim, the per-attempt matrix, the question-by-question mapping so you can check our work, and the back-test itself.
See the full reports — from ₹249No sign-up needed to read this page, and nothing here is behind an email form. If the free extract is all you need, take it and good luck.