CA FINAL FR LDR QUESTIONS - CA Aakash Kandoi

(Edition-7)
Red Highlight Questions can be found in Additional Question PDF from Edition 7 to Ed 8 - Already Upload on My Telegram Channel

S.NO. IND AS NO. IND AS NAME LDR

Case Study - 1, 2, 3, 5, 6
1 Analysis of Financial Statement
Question 1, 2, 3
Illustration 1 , 6, 8
1A Introduction to IND AS
Question 1
Conceptual Framework For FR Illustration 1, 3, 4
2
Under IND AS Question 1, 2, 3, 5, 6
Illustration 11, 14, 13, 20
3 IND AS-1 Presentation of FS
Question 1, 2, 3
Illustration 8, 16, 21
4 IND AS-2 Inventory
Question 4, 5, 6, 7
Illustration 6, 11, 12, 17, 19
5 IND AS-7 Statement of Cash Flows
Question 1, 3, 5, 7
A/cing Policies, Change in Illustration 17, 18
6 IND AS-8
A/cing Estimates and Errors Question 1, 2, 3, 4
Events After the Reporting Illustration 4, 15, 16, 21
7 IND AS-10
Date Question 2, 3, 4, 5, 6
Illustration 2, 3, 4, 5, 9, 15, 16, 18, 19, 20A, 20B, 20C
8 IND AS-12 Income Tax Question 2, 5, 6
Solved Example 1
Illustration 1, 8, 12, 13, 19, 23, 24, 25
9 IND AS-16 Property, Plant and Equipment
Question 2, 4, 8
Illustration 2, 3, 6, 15, 24, 32, 33
10 IND AS-19 Employee Benefits
Question 2, 3, 5
Accounting for Govt. Grants
Illustration 4, 5, 11, 14, 15, 17, 18
11 IND AS-20 and Disclosure of Govt.
Question 1, 3, 4, 5
Assistance
The Effect of Changes in Illustration 8, 11, 12, 14, 15, 16
12 IND AS-21
Foreign Exchange Rates Question 3, 4, 5
Illustration 13, 14, 15, 16, 17
13 IND AS-23 Borrowing Costs Question 1, 2, 3, 4, 5
Solved Example 1
Illustration 2, 3, 4, 6, 8
14 IND AS-24 Related Party Disclosures
Question 2, 3, 4
Illustration 7, 9, 10, 12, 13, 14, 15, 19, 21, 22, 23
15 IND AS-33 Earnings Per Share
Question 3, 5, 6
Illustration 4, 7, 10, 11
16 IND AS-34 Interim Financial Reporting
Question 1, 2
Illustration 10, 11, 21, 23, 24, 32, 33, 34
17 IND AS-36 Impairment of Assests
Question 2

Provisions Contingent Liabilities Illustration 15, 18

18 IND AS-37
And Contingent Assets Question 1, 6, 7, 8

Illustration 3, 6, 8, 12, 27
19 IND AS-38 Intangible Assets
Question 1, 2, 3, 5, 6, 7
Illustration 9, 10
20 IND AS-40 Investment Property
Question 1, 2, 3, 5
Illustration 4, 6, 7, 9
21 IND AS-41 Agriculture
Question 1, 2, 3, 5
S.NO. IND AS NO. IND AS NAME LDR
Illustration 15, 16, 17, 22, 23
22 IND AS-101 First Time Adoption of IND AS
Question 1, 2, 7, 8, 9, 10

Non-Current Assets Held For Illustration 2, 3, 7, 8, 9

23 IND AS-105
Sale & Discontinued Operations Question 1, 3, 5, 6

Illustration 11, 12, 14

24 IND AS-108 Operating Segments
Question 1, 2, 3
Illustration 4, 5, 7, 8
25 IND AS-113 Fair Value Measurement
Question 1
Illustration 8, 9, 22, 23, 26, 31, 32, 34, 35, 39, 40, 55, 56, 65, 68, 72, 75, 79, 80, 81, 82,
Revenue From Contracts From
26 IND AS-115 83
Customers
Question 1, 3, 4, 5, 6, 7, 9, 13, 14
Illustration 31, 32, 34, 35, 37, 38, 45, 46, 59, 60
27 IND AS-116 Leases
Question 1, 2, 3, 5, 6, 7, 8, 9

Illustration 2, 6, 7, 10, 11, 17, 21, 22, 23, 24

28 IND AS-102 Share Based Payment
Question 1, 2, 3, 5, 6

Illustration 11, 20, 34, 36, 37, 38, 40, 41, 42, 49, 50, 52, 53
29 IND AS-103 Business Combination
Question 1, 4, 5, 6, 7, 8, 9, 10

IND AS-110 CFS Illustration 34, 42, 43, 48, 52, 53, 54, 58, 59, 64, 65, 66, 67, 69, 70, 71
30
IND AS-27 SFS Question 4, 5, 9, 10, May 24 Exam Ques

Illustration 21, 22, 23, 24, 25

31 IND AS-111 Joint Aggrements
Question 2, 3

Investments in Associates & Illustration 12, 13, 14, 15, 18

32 IND AS-28
J.V. Question 1, 2
Illustration 29, 33, 36, 39, 40, 51, 99, 100, 101, 102, 105, 114, 116, 117, 118, 119, 121, 122,
IND AS-32, 123, 124, 126, 127
33 Financial Instruments
107, 109 Question 1, 4, 5, 6, 7, 8, 9, 10, 11, 12, 14, 17, 19, 20, 21, 22, 23, 24, 25
Solved Example 1, 2, 3
Professional & Ethical Duty of a
34 -
CA Practice All Questions Once
35 - Accounting & Technology

(Edition 8)
(Question No. of all Chapters are Same Except Leases & Financial Instruments. Hence for remaining chapters, the above list is same
for all editions)
Illustration 31, 32, 34, 35, 37, 38, 45, 46, 54, 55
27 IND AS-116 Leases
Question 1, 2, 3, 5, 6, 7, 8, 9

Illustration 29, 33, 36, 39, 40, 51, 98, 99, 100, 101, 104, 113, 115, 116, 117, 118, 120, 121,
IND AS-32, 122, 123, 125, 126
33 Financial Instruments
107, 109 Question 1, 4, 5, 6, 7, 8, 9, 10, 11, 12, 14, 17, 19, 20, 21, 22, 23, 24, 25
Solved Example 1, 2, 3

Please Practice RTP Nov-24 Apart from above LDR

(Edition 6)
Note: If you have EDITION 6 - Numbering of questions is same as edition 7, so refer this list alongwith additional questions PDF
edition 6 to 7 - Already uploaded on My Telegram Channel
S.NO. IND AS NO. IND AS NAME LDR

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