This time ICAI set up a really "good" and conceptual paper of Accounts: esp the non traditional areas of Consolidation, Amalgamation!!!
The questions on AS were tereffic; and i am sure the names used in the Consolidation problem also added to the confusion already present in the examinee's minds.
The question having 2 questions of 8 marks each was alluring: one question easy and the other difficult.
In my centre, i didn't meet a single happy student after exams.
Share ur experience.