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Analysis of CA Final FR New Syllabus Nov'19 paper by Prof. Rahul Malkan

Rahul Malkan 
Updated on 08 April 2021

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1. Chapter wise break up

Analysis of CA Final FR New Syllabus Nov 19 paper by Prof. Rahul Malkan

Sr No

Chapter

Marks

1.

IND AS 102 - Share based payment

8

2.

IND AS 103 - Business combination

16

3.

IND AS 105 - Non current Assets held for sale and discontinued operations

10

4.

IND AS 113 - Fair Value measurement

8

5.

IND AS 115 - Revenue from contract with customer

12

6.

IND AS 10 - Events after reporting period

8

7.

IND AS 16 - Property, Plant and Equipment

8

8.

IND AS 20 - Government Grants

4

9.

IND AS 21 - Effects of changes in Foreign Exchange transactions

4

10.

IND AS 23 - Borrowing Cost

8

11.

IND AS 32/107/109 - Financial Instruments

14

12.

IND AS 38 - Intangible Assets

8

13.

Analysis of Financial Statements

12

 

Marks Dustribution

2. Question wise marks and comments

 

Question No

Marks

Chapter

Comments

1 - A

16

IND AS 103

Lovely question. Worthy of being at Question 1. All major provision of the standard are covered up

1 - B

4

IND AS 20

Basic knowledge of IND AS 20 would be enough to solve this question.

2 - A

10

IND AS 32

Highly expected question. The concept is repeated in past papers. Students would have been looking forward to this question

2 - C

10

IND AS 105

Right from study Material. 10 Marks are too much for this question.

3 - A

8

IND AS 102

Again a basic question. An sure no student might have missed this one

3 - B

8

IND AS 23

IPCC level question - ICAI should have avoided this. Rather they have tested other standard

3 - C

4

IND AS 21

Hahaha ! Lovely googly - Basic fundamental Question. Love surprises. Am happy.

4 - A

12

IND AS 115

Lovely question. Knowledge of Previous standard on construction contract is needed. Great level. More questions like this please.

4 - B

8

IND AS 38

Basic question. Similar to once covered in study material.

5 - A

12

Analysis of Financial Statement

Really expected. Should have been avoided. Rather a 12 marker on IND AS 110 was needed.

5 - B

8

IND AS 16

Basic - Just knowledge of basic provision of IND AS 16 is needed.

6 - A

8

IND AS 10

Good question that covers all aspects of Standard. After Question 1 on IND AS 103 - I like this question

6 - B

8

IND AS 113

Surprised to see IND AS 113 for 8 marks. Loot LO

6 - C

4

IND AS 109

Again basic concept of 109 is needed.

 

Overall Comment : Paper was of good Quality. Students are expected to have good hold over various provisions of all IND AS. Special thanks for Question 1 on IND AS 103. IND AS 103 was considered an underdog - the question had covered major provision of the standard very beautifully. Good coverage of many standards. I seriously feel that FR is so VAST that 100 marks does not do justice. We need 2 papers for FR - i.e. 200 marks.

To download question paper on CA Final FR New Syllabus: Click here
To enroll CA Final FR New Syllabus subject by the author: Click Here


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