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In Final C.A., SKY IS THE LIMIT FOR SYLLABUS. However, you may at your risk emphasize on the following points for preparation of F.M. SUBJECT :-

(1) Do all the THEORY ASPECTS as it will give you around 30 to 35 marks so do not skip any theory from Module of ICAI.

(2) Capital Budgeting
(3) Foreign Exchange Risk Management
(4) Analysis of Risk and Uncertainity
(5) Portfolio Management
(6) Lease accounting.

PUT MORE CONCENTRATION IN THEORY ASPECTS

ALL THE BEST!!!