CA Final New Financial Reporting Cracker By CA Parveen Sharma and CA Kapileshwar Bhalla in PaperBack Mode. This Book is beneficial for Jan 26, May 26 attempts.

Financial Reporting | CRACKER – Previous Exam Solved Papers is a purpose-built practice manual designed for CA Final students preparing for Group I | Paper 1. This Edition consolidates questions from CA Final up to September 2025 into one cohesive volume. Each Ind AS is treated in depth, with questions arranged sub-topic-wise against the paragraph numbers of the standard, enabling pinpoint revision for the Jan. & May 2026 attempts.

The Present Publication is the 13^th Edition, authored by CA. Parveen Sharma & CA. Kapileshwar Bhalla, with the following noteworthy features:

• [Full Past-exam Coverage] Solved papers through Sept. 2025, with step-by-step working notes
• [Chapter-wise Marks Distribution & Trend Analysis] Ten-attempt data table highlights high-yield Ind AS
• [RTPs & MTPs Selections] Handpicked questions from ICAI's Revision and Mock Test Papers for extra depth
• [Sub-topic Tagging by Ind AS Paragraph] Quickly trace each question to its exact standard reference
• [ICAI Study-material Mapping] Dual tables: (i) chapter-to-chapter, (ii) unit-to-unit, ensuring zero syllabus gaps
• [Strategic Aids] Average marks column, examiner trend notes, and theory capsules for scoring the theory marks

The coverage of the book is as follows:

• All 36 Ind AS & Framework Topics
  • From Presentation of FS (Ind AS 1) to Accounting & Technology
• High-weightage Chapters
  • Deep practice sets on Ind AS 110 (CFS), 103 (Business Combinations), 115 (Revenue), 109/32 (Financial Instruments)
• Emerging Areas
  • CSR, Integrated Reporting, Professional Ethics, Digital Accounting
• Theory Focus
  • Dedicated segments for Conceptual Framework, Ethical Duties, and IT in Accounting—mirroring recent paper trends

Contents

Contents of this book are as follows:

• Framework for Financial Reporting under Ind AS
• Ind AS 1 – Presentation of Financial Statements
• Ind AS 34 – Interim Financial Reporting
• Ind AS 7 – Cash Flow Statement
• Ind AS 8 – Accounting Policies, Changes in Accounting Estimates and Errors
• Ind AS 10 – Events after Reporting Period
• Ind AS 113 – Fair Value Measurement
• Ind AS 115 – Revenue from Contracts with Customers
• Ind AS 2 – Inventories
• Ind AS 16 – Property, Plant and Equipment
• Ind AS 23 – Borrowing Costs
• Ind AS 36 – Impairment of Assets
• Ind AS 38 – Intangible Assets
• Ind AS 40 – Investment Property
• Ind AS 105 – Non-Current Assets (NCA) held for Sake & Discontinues Operations (DO)
• Ind AS 116 – Leases
• Ind AS 41 – Agriculture
• Ind AS 20 – Accounting for Government Grants and Disclosure of Government Assistance
• Ind AS 102 – Share-based Payments
• Ind AS 19 – Employee Benefits
• Ind AS 37 – Provisions, Contingent Liability and Contingent Assets
• Ind AS 12 – Income Taxes
• Ind AS 21 – The effects of changes in foreign exchange rates
• Ind AS 24 – Related Party Disclosures
• Ind AS 33 – Earnings Per Share
• Ind AS 108 – Operating Segments
• Ind AS 32 – Financial Instruments (FI) – Presentation
• Ind AS 109 – Financial Instruments (FI) – Recognition and Measurement
• Ind AS 103 – Business Combination
• Ind AS 110 – Consolidated Financial Statements
• Ind AS 111 – Joint Arrangements
• Ind AS 28 – Investment in Associates and Joint Ventures
• Ind AS 27 – Separate Financial Statements
• Ind AS 101 – First-Time Adoption of Ind AS
• Professional and Ethical Duty of a Chartered Accountant
• Accounting and Technology