CA Final Important Accounting Standards (AS) May 2017

CA Final Students can expect around 28-30 Marks in FR Exam, which makes Accounting Standards one of the most important topics. Students are recommended to concentrate on the below Accounting Standards before exam. In our earlier article, we have also provided CA Final LAW Important Topics and also ISCA Important Questions.

Important Accounting Standards:

We have provided an ABC Method of categorising important Accounting Standards.

Category A:

No. AS Detail
AS 16 Borrowing Costs
AS 9 Revenue Recognition
AS 13 Investments
AS 12 Government Grants
AS 22 Taxes on Income

Category B:

No. AS Detail
AS 25 Interim Financial Reporting
AS 11 Foreign Exchange
AS 7 Construction Contracts

Category C:

No. AS Detail
AS 28 Impairment of Assets
AS 10 Fixed Assets
AS 18 Related Party

FR Important Notes Download 

 Name of the File PDF
Guidance Notes on Derivative Accounting Download
Guidance Note on CSR Accounting Download
Financial Reporting Question Paper for May 2016 Download
Financial Reporting Mock Test for May 2016 with Solution Download
IAS vs AS 5 Page Summary Notes Download
Financial Reporting Last Four Attempts Question papers Download
IAS Comparitive Study Notes from DS Rawat Book Download
Financial Reporting Question Paper Nov 2015 Download
Financial Reporting Mock Test Download
All FR Accounting Standards Summary Notes Download
Financial Reporting Theory Notes Download


CA Final FR Important Topics Nov 2016

In the below table, we have provided the important topics and average marks weightage for each topics in the CA Final Financial Reporting Paper.

Topic Name Weightage
Accounting Standards 32 Marks
Corporate Restructuring 15 Marks
Consolidation of Financial Statements 16 Marks
Share based payments 12 Marks
Valuation of Intangible Assets 10 Marks
Business Valuation 8 Marks
Updated: May 1, 2018 — 5:41 pm


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  1. where is AS 19 & 20 in important AS list?

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