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Paper 6 - IBS

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Suraksha Rao K

Student

34 Points Posted on 07 September 2026

I passed group 1 in Nov 2019, before Ind AS were part of FR. I wrote group 2 multiple times after the introduction of IBS paper. I am not able to get passing marks in this. I am writing again in Nov, 2026. Can anyone help me with these two things -

How do I answer the FR part of the paper?
I study on my laptop through BOS - study materials. I do not have the physical copies of the books. Is anyone open to lending me books for 2 months or please let me know where I can get the books without having to spend a lot, it is only for the IBS exams.

Thanks,

Suraksha Rao

Replies (2)

Quick Summary

This discussion offers advice for candidates finding Paper 6 (IBS) challenging, especially after passing Group 1 under the old accounting standards. Key strategies include focusing on high-impact Ind AS standards and structuring answers meticulously. For those needing study materials without significant expense, options like ICAI CDS conversion coupons, printing BOS PDFs, or borrowing/buying second-hand books are suggested.

Aashok Kumar Sharma

Finance/Compliance Consultant

75640 Points Posted on 07 September 2026

Clearing Paper 6 (IBS) after passing Group 1 under the old AS framework requires mastering high-impact standards like Ind AS 103, 109, 115, and 116, while structuring exam answers strictly across standard provisions, fact mapping, calculations, and financial statement impact. To meet open-book exam requirements without heavy spending, leverage ICAI CDS conversion coupons, print spiral-bound BoS PDFs through budget printing services, or obtain second-hand FR summary books from recent pass-outs and local ICAI branch libraries.