Ca final examination

only 2 nd 

this is already clarified by CA Atul Ji (President of ICAI)  

No

you have to face only 2nd group 

Motivational Story -

Passing Chartered Accountancy Exam at the age of 20 without any Coaching !!

https://youtu.be/tN2ijeLh3QI

Hello Friends,

To understand the complete provisions of Ind AS 103 with respect to Reverse Acquisition, Please check out below video

https://www.youtube.com/watch?v=xULKoJPYCjY

This video explains the concept of reverse acquisition and explains the guidelines provided by Ind AS 103 "Business Combination" for accounting such transactions in Consolidated Financial Statements. This video is very helpful for CA, CS and CMA students.

Regards,

Gopal