Study in the following order :
1. Chapter 10 : Developments in Financial Reporting.
2 Chapter 8 : Financial Reporting for Financial Institutions.
3. Chapter 9 : Valuation.
4. Chapter 7 : Share Based Payments.
5. Chapter 6 : Accounting and Reporting of Financial Instruments.
6. Chapter 3 : Corporate Financial Reporting.
7. Chapter 2 : International Financial Reporting Standards, Their Interpretations and US GAAPs - An Overview.
8. Chapter 1 : Accounting Standards and Guidance Notes.
9. Chapter 4 : Accounting for Corporate Restructuring.
10. Chapter 5 : Consolidated Financial Statements of Group Companies.
Point 1 to 7 : Easy, Scoring, Short : Starting the preparation with these topics will increase your confidence. You can expect atleast 30-40 from this segment of syllabus.
Point 8 : Relatively Easy, Short sub topics. You can expect atleast 20 from this chapter.
These short and easy topics cover 60 marks.
Now comes, Accounting for Corporate Restructuring: Chapter 4 and Consolidation: Chapter 5.
These chapters account for 40 marks.
Start with Chapter 4. Easy and manageable.
Once you master the Chapter 4, then only start with Consolidation.
Exam Tip : Remember, Never start with Consolidation question.Infact, try to avoid that question in choice.