As v/s ind as- ca final

Bag to differ bt i think as this is the first time IND ASs have become applicable, i dnt think ICAI will ask in depth any IND AS.
Also, all AS are applicable in detail so its not at all worthy to expect in depth in IND AS

Rest all depends on ICAI but being prudent, i personally dnt think any question based on IND ASs which require thorough knowledge of IND AS.
Only an overview can be expected.
 

Also see the page number 2 of attached file (marked wuth red outline) which will clarify all your doubts...

@ Aarthi
theoratically yes we have to study whole IND AS but if u have seen the book issued by ICAI (so called 296 pages book), we have been provided with major differences and carve outs at the end of each IND AS so it would be enough if we just go through that selctive part for the sack of examination...